All wage, salary, and tip income must be reported on the return, even if the employee does not receive a Form W-2.

A taxpayer who does not receive a Form W-2 by January 31 should first contact the employer and find out if or when the Form W-2 was mailed. If the taxpayer does not receive the Form W-2 after a reasonable amount of time, the taxpayer should contact the IRS for assistance at 1-800-829-1040, but not before February 15.