If you file your W-2 as is (you can file the w-2 and pay the SS tax on your return), and receive the corrected W-2 later, you will have to file a Form Form 843, Claim for Refund and Request for Abatement to get back what they withheld since you will have paid it in your tax return. You have the option to file a substitute W-2 with your return, but you will have to file by mail in order to include a substitute W-2, I will leave instructions below. The other option is to file an extension. Filing an extension doesn't give you additional time to pay owed taxes, which are due April 15, 2021 (it's the same date for taxpayers out of the country). If you can't pay owed tax by the deadline, always file an extension so you can avoid the late-filing penalty, which is up to 10 times higher than the late-payment penalty. Then you can file when after you get the corrected W-2.
How do I file a substitute W-2 using Form 4852?
Employees who do not have taxes withheld nor remit them personally, are still liable for these taxes and may not qualify for Social Security, Medicare, or unemployment benefits.
Employees who are concerned that their employer is improperly withholding or failing to withhold federal income and employment taxes should report their employer by contacting the IRS at 800-829-1040. In cases where the employer withheld employment taxes but failed to deposit them, or failed to issue a correct W-2s, the employee should contact the employer to request the W-2. If the employee is unable to secure a W-2 from the employer, the employee should complete and attach Form 4852, Substitute for W-2, to their tax return using the best information available to calculate the wages and the withholding. This information can often be secured from pay stubs.
In addition, if the employer refuses to withhold employment taxes from these wages and the IRS is unable to collect the employment taxes from the employer, the employee still has the responsibility to pay income tax and is ultimately responsible for his/her share of the FICA tax.
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