08 Feb W-2 Has Not (or perhaps will not) Arrive – File IRS Form 4852
W-2 Has Not (or perhaps will not) Arrive – File IRS Form 4852
When you need your Form W-2, Wage and Tax Statement from your employer(s) to file an accurate federal tax return but you do not receive it or it is incorrect, what do you do?
You should receive this form by January 31. When it is delayed or does not arrive the first thing to do is double check that your employer has you correct mailing address. This often solves the problem.
If your employer has your correct address and the W-2’s have not arrived consider filing IRS Form 4852, Substitute for Form W-2, Wage and Tax Statement, instead of Form W-2.
Here’s the rub:
The 4582 Form requires that you ESTIMATE your wages and withholding, making it important that you lean on your employer(s) to issue the W-2 Form if they are proving delinquent. You can use the last pay stub of the year or similar statement which SHOULD help you estimate the amounts withheld and forwarded to the US Treasury and accordingly to the state taxing authorities in the states that assess income taxes.
More often than not though when receiving Form W-2 usually people discover that their estimated annotated on the 4582 Form was inaccurate. There are a wide variety of reasons why a final pay stub for the tax year and a W-2 have different amounts listed that I am happy to review with you. If you might be so inclined to dive down that rabbit hole – contact me.
If the IRS does not systematically correct the discrepancy between the 4852 reporting estimated tax withholding and the W-2 submitted by the employer (if any) you may have to correct your tax return by filing Form IRS 1040X, Amended U.S. Individual Income Tax Return. Chances are also good that if you are obligated to amend your federal income tax forms you might find yourself obligated to amend your state income tax forms as well.