The IRS does not issue W-2 forms — your employer does
Your employer is required by law to send you a W-2 by January 31 each year. The IRS receives a copy too, but they do not print and mail W-2s to workers. If you have not received your W-2 by early February, contact your employer's payroll or human resources department first, not the IRS.
If your employer has closed, gone out of business, or you cannot locate them, the IRS can help you get the information you need to file your return. The process depends on whether you need a copy of a W-2 your employer already filed with the IRS, or whether you need to report income from an employer who did not file.
The IRS keeps records of W-2 forms filed in your name. You can request a transcript that shows what your employer reported, or you can ask the IRS to contact your employer on your behalf.
Key Takeaways
- Your employer must send you a W-2 by January 31; if you do not have one by mid-February, contact your employer's payroll department directly.
- The IRS can provide a wage and income transcript that shows what your employer reported, which you can use to file your return if you have lost the original W-2.
- You can request a transcript by phone, mail, or through your IRS online account; phone is fastest and requires no documents.
- If your employer did not file a W-2 with the IRS, you will need to file Form 4852 (Substitute for Form W-2) and report the income yourself.
- The IRS can send a notice to your employer asking them to file or send you a copy, but this takes several weeks.
Request a wage and income transcript from the IRS
A wage and income transcript is a document the IRS creates from the W-2 information your employer filed. It shows your name, Social Security number, employer name, and the wages, tips, and withheld taxes reported. You can use this transcript to file your tax return if you have lost your original W-2 or your employer has not sent one yet.
You have three ways to request this transcript. The fastest is by phone: call the IRS at 800-908-9946 and tell them you need a wage and income transcript. Have your Social Security number and date of birth ready. The IRS will mail it to you within 5 to 10 business days.
You can also create or log into your account at IRS.gov and read your transcript when ready under "Get Your Tax Record." This is the fastest option if you have internet access and a valid email address. You will need to verify your identity using either a text message, email, or by answering security questions.
If you prefer to request by mail, send Form 4506-C (Request for Transcript of Tax Record) to the IRS address listed on the form. Mail requests take 5 to 10 business days after the IRS receives them. You can read Form 4506-C from IRS.gov or call 800-829-3676 to request it by mail.
What to do if your employer did not file a W-2
If you request a wage and income transcript and the IRS has no record of a W-2 from your employer, your employer did not file one. This is different from a lost W-2 — it means the IRS has no record at all.
You have two options. First, contact your employer again and ask them to file the W-2 with the IRS when ready. If they refuse or you cannot reach them, you can file your return using Form 4852 (Substitute for Form W-2). On this form, you report the employer's name, address, and the wages you earned. You will need to estimate the federal income tax withheld if you do not have a pay stub.
You can also ask the IRS to contact your employer on your behalf. Call 800-829-1040 and explain that your employer has not filed a W-2. The IRS will send your employer a notice asking them to file or send you a copy. This process takes several weeks, so it is not the fastest route if you need to file soon.
What information you need before you call the IRS
Have these items ready before you contact the IRS by phone or online:
- Your Social Security number
- Your date of birth
- The tax year you are asking about (for example, 2023)
- Your employer's name (if you remember it)
- A phone number or mailing address where the IRS can reach you
If you are requesting a transcript by mail, you will also need to sign and date the form. The IRS will not process an unsigned request.
How long it takes to get your information
The timeline depends on which method you use. If you read your transcript online through IRS.gov, you get it when ready. If you call the IRS, they mail the transcript within 5 to 10 business days. If you mail a request, add 5 to 10 business days for mail delivery plus 5 to 10 business days for the IRS to process it.
If you ask the IRS to contact your employer, expect 4 to 6 weeks. The IRS sends a notice, waits for a response, and then contacts you. This is the slowest option.
If you need to file your return before the transcript arrives, you can file using Form 4852 and report the income yourself. You do not have to wait for the IRS to send you a transcript.
What happens after you file with a transcript or Form 4852
If you filed using a wage and income transcript, your return will process normally. The IRS already has the W-2 information on file, so there is no mismatch.
If you filed using Form 4852 because your employer did not file a W-2, the IRS may contact you later if your employer eventually files a W-2 with different information. If the amounts match what you reported, nothing happens. If they do not match, the IRS will send you a notice asking you to explain the difference.
Keep copies of any pay stubs, bank statements showing deposits, or other records of the income you earned. These documents help you prove what you reported if the IRS asks questions later.
Frequently Asked Questions
Can I file my tax return without a W-2?
Yes. You can file using a wage and income transcript from the IRS, or you can file Form 4852 and report the income yourself. You do not have to wait for your employer to send the original W-2. However, you will need to know or estimate the wages and tax withheld.
What if I lost my W-2 and my employer will not send another copy?
Request a wage and income transcript from the IRS by phone, mail, or online. The transcript shows what your employer reported to the IRS and is accepted by tax software and the IRS as proof of income. You can file using the transcript instead of the original W-2.
Do I have to pay a fee to get a transcript from the IRS?
No. Transcripts are free. The IRS does not charge for wage and income transcripts, account transcripts, or record of account transcripts. Do not pay anyone who claims to charge a fee for this service.
What if the wage and income transcript shows different amounts than my pay stub?
Contact your employer first and ask them to explain the difference. Your employer may have made an error when filing the W-2 with the IRS. If your employer agrees there is an error, they can file an amended W-2 (Form W-2c). You can then file an amended return if needed. If you disagree with what the IRS shows, you can call 800-829-1040 to dispute it.
How far back can I request a W-2 transcript?
The IRS keeps records going back several years. You can request a transcript for any year your employer filed a W-2. If you need a transcript for a year more than 10 years old, call the IRS to ask whether records are still available.