Rev. date: 11/06/2012
Employers/payers have until January 31 to issue certain informational documents. If you do not receive your Form W-2 or Form 1099-R by January 31, or your information is incorrect on these forms,
contact your employer/payer.
If you do not receive the missing or corrected form
by February 14
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. After February 14, 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, along with a letter containing instructions.
If you do not receive the missing form in sufficient time to file your tax return timely, you may use the Form 4852 to complete your return. If you receive the missing or corrected Form W-2 or Form 1099-R 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.