Topic 154 - Form W-2 and Form 1099-R (What to Do if Incorrect or Not Received)

Employers/payers have until January 31 to issue certain informational documents. If you do not receive your Form W-2 or Form 1099-R by January 31, or your information is incorrect on these forms, contact your employer/payer.

If you do not receive the missing or corrected form by February 14 from your employer/payer, you may call the IRS at 800-829-1040 for assistance. When you call, please have the following information available: your name, address (including ZIP code), phone number, and social security number. You will also need to provide your employer/payer's name, address (including ZIP code), and phone number, employer identification number (if known), an estimate of the wages you earned, the federal income tax withheld, and your dates of employment. After February 14, the IRS will contact the employer/payer for you and request the missing form. The IRS will also send you a Form 4852 (PDF), 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., along with a letter containing instructions.

If you do not receive the missing form in sufficient time to file your tax return timely, you may use the Form 4852 to complete your return. If you receive the missing or corrected Form W-2 or Form 1099-R after you file your return and a correction is needed, use Form 1040X (PDF), Amended U.S. Individual Income Tax Return. For additional information on filing an amended return, refer to Topic 308. Both of these documents are available on the IRS website, www.irs.gov.