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If your former employer is no longer in business, they are still obligated to provide you with a W-2. If you still do not receive your W-2 by February 15th, you can contact the IRS irs.gov or call 800-829-1040.
The IRS will have you file a form 4852.
Although @ee-ea is technically correct, filing a 4852 is risky unless you have the correct information to report such as wages paid and taxes withheld. Also if you do not have a EIN for the employer to put into a 4852, you won't be able to efile your return
A better option is to order a transcript from the IRS for 2023 that will list the W2 information for your employer complete with the EIN. This is provided only if your employer filed their copy of the W2 to the IRS. If not, then the next best option is to file the 4852, and then mail the return if you do not have the EIN of the employer.
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