Help! Where Is My W-2?
Every year, the IRS warns employers to be aware of the January deadline to file Forms W-2 and other wage statements. Filing these documents timely prevents late-filing penalties for employers, helps employees file their income tax returns, and prevents tax fraud.
This deadline applies for all Forms W-2 and W-3, whether filing by paper forms or electronically.
Employers must provide copies B, C and 2 of Form W-2 to their employees by Jan. 31, 2023.
Extensions
Employers may request a 30-day extension to file Forms W-2 with SSA by filing a Form 8809, Application for Extension of Time, by Jan. 31. However, filing a Form 8809 does not extend the due date for furnishing W-2 Forms to employees. Filing a separate extension of time to furnish Forms W-2 to employees must occur by Jan. 31.
Employers should inform employees of an extension request and late-issue of any W-2 Forms.
Why Didn’t I Receive My W‐2 Form?
Usually, there are three main reasons why your Form W-2 did not arrive:
1) The employer had your wrong address – Did you change addresses last year? If so, as soon as possible, provide last year’s employers with your current address. Also, ask whether the statements have already been sent. If they are already “in the mail,” you can simply request another copy.
2) Their accountant has not issued the form yet. –This situation is more difficult. On the one hand, the employer knows that it is late in sending the form and that you are waiting. At the same time, your current relationship with your employer may be delicate. Or maybe you have no access to the person responsible for handling the company’s payroll accounting.
- You could just wait and make repeated requests.
- You could send a written request. Use email and U.S. Certified Mail, return receipt.
- You can use IRS Form 4852, which is a substitute for the W-2. Include this form with your tax return.
- If after March 1, the employer has not issued your Form W-2, file a Form 911 with the IRS Taxpayer Advocate. This office helps taxpayers resolve some issues where that person has little access to resolution with IRS tax matters. The Taxpayer Advocate’s office will eventually follow up with that employer.
But sometimes there’s a bigger problem than you may see. If the owner, payroll manager, or accountant says the W-2s “will be issued soon,” then the company probably has other tax problems.
Let’s consider the last common reason for W-2’s undelivered.
3) Company Does Not (or Cannot) Issue W‐2s – Companies that claim to be unable, or unwilling, to issue your Form W-2 tend to have many payroll and accounting problems. Here are a few profiles that regularly surface. The employer might:
- Distribute pay only in cash, or claim that your earnings are non-taxable;
- Refuse to provide an accurate earnings statement with your pay;
- Issue “net” paychecks after withholding your taxes, but never pay over the tax;
- Have a recent change in payroll administrator, tax accountant, or CPA;
- Have other late tax filings, including annual and quarterly returns;
- Issue Forms 1099, instead of the expected W-2 Forms;
- Have poor or incorrect accounting for your earnings and withholdings
So … What Should I Do?
First, get your own advisor.
Avoid taking legal and tax advice from your employer about a legal problem caused by your employer. Especially so, considering that company also failed the task of timely issuing documents, as required by law.
Second, be helpful.
Even if you are angry or disappointed, emotions do not fix the problems. Take action. Find and refer that employer to a reputable tax resolution attorney. (Hint: Look for great online reviews.) This employer probably needs more than payroll help. These companies need guidance with understanding their legal requirements, but also how to correct problems once mistakes are made. By simply passing along the name of a good tax lawyer, you may just solve problems for both you and the employer.
Finally, be patient.
The problem you are experiencing was not caused overnight. It will not be resolved in a very short time, either.
But understand that nothing happens without someone taking action. Maybe you should be that someone.