IRS Procedures > W-2 - Additional, Incorrect, Lost, Non-receipt, Omitted

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Frequently Asked Tax Questions

IRS Procedures - W-2 - Additional, Incorrect, Lost, Non-receipt, Omitted

Rev. date: 1/2010

May an employer provide me my Form W-2 electronically?

Application to Participate in the IRS e-file Program
Electronic Filing
Employer
Wage and Tax Statement (Info Copy Only)
When To File

Yes, an employer may furnish your Form W-2 (PDF) electronically provided certain criteria are met.

You must agree to receive the Form W-2 (PDF) in an electronic format.
Prior to, or at the time of, your consent, your employer must provide you a disclosure statement containing specific disclosures.
Additionally, the electronic version of the Form W-2 (PDF) must contain all required information and comply with applicable revenue procedures relating to substitute statements to recipients.
If the statement is furnished on a Web site, then your employer must notify you, via mail, electronic mail, or in person, that the statement is posted on a Web site and provide instructions on accessing and printing the statement.

Rev. date: 1/2010

I received an incorrect W-2 form. I can't get my former employer to issue a corrected W-2? What should I do?

Wage and Tax Statement (Info Copy Only)

If your attempts to have an incorrect Form W-2 (PDF) corrected by your employer are unsuccessful and it is after February 15th, contact the IRS toll-free at 800-829-1040.

An IRS representative can initiate a Form W-2 (PDF) complaint.
A letter will be sent to the employer requesting that they furnish a corrected Form W-2 to you within ten days. The letter advises the employer of their responsibilities to provide a correct Form W-2 (PDF) and of the penalties for failure to do so.
You will be sent a letter that provides instructions and 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. The Form 4852 may be used in the event that the employer does not provide you with the corrected Form W-2 in time to file your tax return.

When you call the IRS or visit an IRS Taxpayer Assistance Center (TAC), please have the following information available:

Your employer's name and complete address, including zip code, employer identification number (if known - see prior year's Form W-2 (PDF) if you worked for the same employer), and telephone number,
Your name, address, including zip code, social security number, and telephone number; and
An estimate of the wages you earned, the federal income tax withheld, and the period you worked for that employer. The estimate should be based on year-to-date information from your final pay stub or leave-and-earnings statement, if possible.

If you file your return and attach Form 4852 (PDF) to support the withholding amount claimed instead of a Form W-2 (PDF), your refund can be delayed while the information you gave us is verified.

If you receive a Form W-2 (PDF) after you file your return and it does not agree with the income or withheld tax you reported on your return, file an amended return on Form 1040X (PDF), Amended U.S. Individual Income Tax Return.

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