After you file

You don't "file" a W-2.  You file a form 1040 tax return.  You list on your tax return, all your income, which might include W-2s from your employers.  Generally, if someone does not actually work, they won't get a W-2, even if they are "on the books" as an employee.  If no W-2 is issued, the IRS wont be looking for it and it's perfectly ok to have a W-2 last year and not this year.  

 

However, there can be rare situations where an employer must issue a W-2 for certain taxable fringe benefits if the employee is covered by those fringe benefits, even if they didn't work any hours.  It will be best to wait and see if a W-2 is issued, before filing your tax return.