W-2 still missing — updated

Terry Says

UPDATE: I messaged my contact at the IRS about what happens when an employer doesn’t send a W-2. Here is the answer I received. Again, I suggest you contact your employer (see my original answer) IMMEDIATELY to save everyone a hassle, penalties, and delayed refund!

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Our guidelines on W-2 forms not received are at https://www.irs.gov/taxtopics/tc154.

Note that our longstanding guidelines mention the option of filing a complaint through the regular 800 line. Recognizing the difficulty of doing that right now, note that, in any event, you can use the substitute form—Form 4852—to estimate wages and withholding. That does envision some methodology for coming up with the numbers, so the lack of pay stubs certainly makes it more difficult.

I’m sorry to say that under these circumstances, don’t count on a quick refund. It’s just not realistic, even under better circumstances.

The penalties for employers are described in the instructions to Forms W-2 and W-3, found at IRS.gov/fw3. In the current version, the discussion starts on page 13.

Suffice it to say that the penalty starts at $50 and goes up from there and depends upon timing, whether the employer failed to both provide it to the employee and file it with the Social Security Administration and whether they had good reason for missing the deadline.
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First contact your employer and remind them it is a Federal requirement that they send a W-2. Let them know you are contact the IRS. Make sure your request gets high enough up for the owner/president/CEO to realize there is a lot at stake. So end a follow-up email and clearly include the on this email as many top execs as you can — CEO, Treasurer, General Counsel.

Also, did the company use a payroll service? If so, you should be contacting them. Ask about this when you call.

Do it immediately, and if you do not hear back, I would suggest filing for an extension — unless you really need an expected refund. If so, did you keep your pay stubs? You could then estimate your gross earnings and the amount withheld – -and put that in the income line. If you are a big off, the IRS will get back to you about the discrepancy.