Answer:

Yes, your employer may furnish your Form W-2, Wage and Tax Statement electronically, provided certain criteria are met:

  • You must agree to receive the Form W-2 in an electronic format and demonstrate to your employer that you'll be able to access your electronic Form W-2.
  • Prior to, or at the time of your consent, your employer must provide you a disclosure statement containing specific disclosures regarding the furnishing of the Form W-2.
  • If the statement is furnished on a website, then your employer must notify you via mail, electronic mail, or in person, that the statement is posted on a website and provide instructions on accessing and printing the statement.
  • Additionally, the electronic version of the Form W-2 must contain all required information and comply with applicable revenue procedures relating to substitute statements to recipients.

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Answer:

If by the end of February, your Form W-2, Wage and Tax Statement has not been corrected by your employer after you attempted to have your employer or payer issue a corrected form, you can request that an IRS representative initiate a Form W-2 complaint. Call the IRS toll free at 800-829-1040 or make an appointment to visit an IRS taxpayer assistance center (TAC). 

Depending on the time of year, the IRS may have federal wage information in the form of a wage transcript. See Topic 159 for more information on how to get a transcript of W-2 information.

When you call the IRS or visit a TAC office, please have the following information available:

  • Your employer's or payer's name and complete address including ZIP code and
  • Your name, address including ZIP code, and Social Security number.

If you file your return and attach Form 4852, you’ll need to estimate the wages you earned, taxes withheld, and the period for which you did not receive or received an incorrect Form W-2. You should base the estimate on year-to-date information from your final pay stub, if possible. When filing a Form 4852 instead of a Form W-2, there may be delays processing your refund while we verify the information you gave us.

To help protect your Social Security benefits, keep a copy of Form 4852 until you begin receiving Social Security benefits, just in case there's a question about your work record and/or earnings in a particular year. After September 30 following the date shown on Form 4852 line 4, use a my Social Security online account or contact your local SSA office to verify wages reported by your employer.

If you receive a corrected Form W-2 after you filed your return with Form 4852, and the information differs from the information reported on your return, you must amend your return by filing Form 1040-X, Amended U.S. Individual Income Tax Return.

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