Rev. date: 01/01/2011
If you do not receive your Form W-2 or Form 1099-R by January
31st, or your information is incorrect,
contact your employer/payer.
If you do not receive the missing or corrected form
by February 14th
from your employer/payer, you may call the IRS at 800–829–1040 for
assistance. You must provide your name, address (including zip code), phone
number, Social Security Number, dates of employment,
your employer/payer's
name, address (including zip code), and phone number. The IRS will contact the
employer/payer for you and request the missing form. IRS will also send you a
Form 4852,
Substitute for Form W-2 or Form 1099-R.
If you do not receive the missing form in sufficient time to
file your tax return timely, you may use the Form 4852. If you receive the
missing or corrected Form W-2 or Form 1099 after you file your return and a
correction is needed, use
Form 1040-X,
Amended U.S. Individual Income Tax Return. For additional information on filing an amended return, refer
to
Tax Topic 308,
Amended Returns.