The business is required to issue a w-2 by January 31. If you don't receive it by February 15, you can file with a "substitute W-2" form using your pay stubs for the information. However, this may delay your refund because the IRS wants to match the income and withholding that you claim to the records from the employer to prevent fraud. If the employer delays or never sends in their own records, that will likely delay your refund. It would be better to wait longer and get the official W-2, even if you have to call the owner and complain.
You can also file a complaint with the state labor department if the owner does not send the W-2.
