Article: 50113

Overview

Each year, employers and payers are required to issue tax documents such as Form W-2 and Form 1099-R to employees and recipients. These documents are essential for filing your tax return accurately.

Employers and payers must issue Forms W-2 and Form 1099-R by January 31 of the current tax year.

If you have not received your tax forms by February 2, or you notice incorrect information on them, you must contact your employer or payer directly and confirm your mailing address and request reissuance or corrections.

What To Do If Forms Are Still Delayed After February 15

If it is after February 15 and you still haven’t received the missing or corrected form, call the IRS at 800-829-1040 for assistance.

Be prepared to provide the following information:

• Your full name, current address (with ZIP code), phone number, and Social Security number
• Your employer or payer’s name, address (with ZIP code), and phone number
• If available, your employer/payer’s Employer Identification Number (EIN)

An estimate of:

• Your total wages earned
• Federal income tax withheld
• Dates of employment

After Feb. 15, the IRS will contact the employer/payer for you and request the missing or corrected form. The IRS will also send you a 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., along with a letter containing instructions.

If you do not receive the missing or corrected form in sufficient time to file your tax return, you may use Form 4852 to complete your return.

How to Add Form 4852

To add Form 4852 to your return:

1. Go to the Federal taxes section.
2. Click on the Review tab on the left-hand side.
3. Select I’d like to see the forms I’ve filled out or search for a form.
4. In the search box, enter Form 4852 or click the Other Forms tab.
5. On the 4852 screen, respond to the prompts, “How did you determine the amounts entered on the form?” and “Explain your efforts to obtain Form W-2, Form 1099-R, or Form W-2c.”
6. Fill in the applicable information.
7. Click Save to apply changes.

What If I Receive My Form After Filing, and It Differs from Form 4852?

If you receive the missing or corrected Form W-2 or Form 1099-R after you file your return and the information differs from your estimates, use Form 1040-X (PDF), Amended U.S. Individual Income Tax Return.

Additional Information

For additional information on filing an amended return, refer to Topic 308. Forms are available on IRS.gov or by calling 800-TAX-FORM (800-829-3676).