W-2 - Additional, Incorrect, Lost, Non-receipt, Omitted (2004 IRS FAQ)

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IRS FAQ 1.15 IRS Procedures: W-2 - Additional, Incorrect, Lost, Non-receipt, Omitted

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

Yes, an employer may furnish your Form W-2 electronically provided certain criteria are met. You must affirmatively consent to receive the Form W-2 in an electronic format and 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 must contain all required information and comply with applicable revenue procedures relating to substitute statments 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.


I didn't get my W-2 by January 31, so I asked my employer for it, but I still don't have it. What should I do?

If you don't receive your Form W-2 by February 15, contact the IRS for assistance at (800) 829-1040. Also, you may want to refer to 2004 Forms W-2 and Form 1099-R (What to Do if Not Received), Form W-2 - What To Do if Not Received, to see the specific information the IRS will need in order to prepare Form 4852 (PDF), Substitute For a Missing Form W-2.


I have already filed my return and now I have received another Form W-2. What can I do?

If you find that you have done any of the following, you should file an amended return 1) you did not report some income; 2) you claimed deductions or credits you should not have claimed; 3) you failed to claim some deductions or credits you are entitled to; or 4) you used an incorrect filing status. The form you use to correct the Form 1040 (PDF), Form 1040A (PDF), Form 1040EZ (PDF), or TeleFile you already filed is Form 1040X (PDF), Amended U.S. Individual Income Tax Return. Please refer to Amended Returns, Amended Returns, for additional information.

For additional information on when, where, and how to file, refer to When, Where, and How to File, When, Where, and How to File.


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

If your attempts to have an incorrect Form W-2 corrected by your employer are unsuccessful and it is after February 15th, contact the IRS at (800) 829-1040. An IRS representative can initiate a Form W-2 complaint. Form 4598, Form W-2 or 1099 Not Received or Incorrect, will be sent to the employer and a copy will be sent to you along with Form 4852 (PDF), Substitute for a Missing 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 copy that the employer receives will advise him or her of the employer's responsibilities to provide a correct Form W-2 and of the penalties for failure to do so. 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 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 to support the withholding amount claimed instead of a Form W-2, your refund can be delayed while the information you gave us is verified.

If you receive a Form W-2 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.


Source: IRS.gov

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