W-2 - Additional, Incorrect, Lost, Non-receipt, Omitted
Question: 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 (PDF) corrected by your employer are unsuccessful and it is after February 14, you can request that an IRS representative initiate a Form W-2 complaint. You may call the IRS toll free at 800-829-1040, or visit an IRS Taxpayer Assistance Center (TAC) in person.
- 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 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 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 corrected 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.
- Tax Topic 154 - Form W-2 and Form 1099-R (What to Do if Incorrect or Not Received)
- Tax Topic 308 - Amended Returns
Category: IRS Procedures
Subcategory: W-2 - Additional, Incorrect, Lost, Non-receipt, Omitted