If by the end of February, your attempts to have the Form W-2, Wage and Tax Statement,
corrected by your employer are unsuccessful, you can request that an
IRS representative initiate a Form W-2 complaint. Call the IRS toll free
at 800-829-1040 or make an appointment to visit an IRS Taxpayer Assistance Center (TAC).
- The IRS will send your employer a letter requesting that they
furnish you a corrected Form W-2 within ten days. The letter advises
your employer of their responsibilities to provide a correct Form W-2
and of the penalties for failure to do so.
- The IRS will send you a letter with instructions and Form 4852, Substitute
for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions
from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs,
Insurance Contracts, etc. You can use the Form 4852 in the event
that your employer doesn't provide you with the corrected Form W-2 in
time to file your tax return.
Depending on the time of year, the IRS may have federal wage information in the form of a wage transcript. See Topic 159 for more information on how to get a transcript of W-2 information.
When you call the IRS or visit a TAC office, please have the following information available:
- Your employer's or payer's name and complete address including
ZIP code, employer identification number if known (see your prior year's
Form W-2 if you worked for the same employer), phone number, and
- Your name, address including ZIP code, social security number, phone number, and dates of employment.
If you file your return and attach Form 4852, you’ll need to
estimate the wages you earned, taxes withheld, and the period you worked
for that employer. You should base the estimate on year-to-date
information from your final pay stub, if possible. When filing a Form
4852 instead of a Form W-2, there may be delays processing your refund
while we verify the information you gave us.
To help protect your social security benefits, keep a copy of Form
4852 until you begin receiving social security benefits, just in case
there's a question about your work record and/or earnings in a
particular year. After September 30 following the date shown on line 4,
use a my Social Security online account or contact your local SSA office to verify wages reported by your employer.
If you receive a corrected Form W-2 after you filed your return with
Form 4852, and the information differs from the information reported on
your return, you must amend your return by filing Form 1040X, Amended U.S. Individual Income Tax Return.
