I received a W-2 for a job that I never actually worked. Can I leave that off of my return, or do I need to wait for a corrected W-2?

[Blue32]

Here's the scenario: I accepted a job offer from a new company. My current company countered with a better offer, and I decided to stay. The new company mistakenly processed my first paycheck which I returned because I never actually worked for them. I'm not sure why, but the fact that I returned the check was never communicated to payroll. I received a W-2 in January for this mistaken check. After a few months of back-and-forth communication, the new company has agreed just yesterday to issue a corrected W-2 showing $0 in income. They said that I probably wouldn't get the corrected form until after the filing deadline. So do I just file without that w-2, or do I ask for an extension until I actually get the corrected W-2?

[JulieR · Accepted solution]

The best way to proceed is to wait until you receive the "Corrected" W-2 before you file your return.  If you file now, you would have to include the incorrect W-2 you received and amend the return after receiving the "Corrected" W-2.  

And yes, you should file an extension if you do not expect to receive the "Corrected" W-2 prior to the tax filing deadline.