What if my employer goes out of business or into bankruptcy?
Your employer must provide you with a Form W-2 showing your wages and withholdings for the year by January 31 of the following year. For example, if you were employed during 2013, your employer should provide you with a W-2 for 2013 by Jan. 31, 2014. You should keep up-to-date records or pay stubs until you receive your Form W-2. If your employer or its representatives fails to provide you with a Form W-2, contact the IRS and we can help by providing you with a substitute Form W-2. If your employer is liquidating your 401(k) plan, you have 60 days to roll it over to another qualified retirement plan or IRA. For more information, see Publication 4128, Tax Impact of Job Loss.