The best option is to file form 4852, Substitute W-2 form which reflects the actual compensation she received.
Prepare your return with the actual information for her compensation. Please keep records to show how much she actually received in compensation.
After you put in the information for the amount of compensation she actually received, then the program asks, Do any of these uncommon situations apply to this W-2? Mark the box that says, Substitute form - I didn't get a W-2 from my employer and need to complete a substitute form.
You may receive a letter from the IRS about this since the amount you are claiming does not agree with the W-2, when you receive the letter, then you can explain to the IRS about why you claimed a lesser amount of income. Include any documentation from the bank, showing the checks bounced, or any other documents you may have.
Once the IRS has opened its phone lines again, you need to report her employer to the IRS.
@gartweintraub
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