Time Frame

• The IRS usually requires W-2 forms to be delivered/postmarked to employees by January 31. Since January 31, 2010 occurred on a Sunday, the IRS changed the 2010 deadline to Monday, February 1. W-2s issued in the current year are relevant to the prior tax year. For example, a W-2 issued in 2010 represents wages paid and taxes withheld in 2009. Employers are required to file W-2s and a W-3 (transmittal form) with the Social Security Administration. Paper filers have until February 28; electronic filers have until March 31. The SSA sends the W-2 information to the IRS.
  
  

Missing W-2

• The IRS advises employees who do not receive their W-2s to contact their employer to determine when it was mailed. They should ask the employer for a copy, if necessary. The IRS requires employers to maintain W-2 records for at least four years. If the employee does not receive his W-2 by February 16, he can call the IRS for assistance. He can request an extension to file his tax return using Form 4868 or the IRS electronic filing system. The extension gives him an extra six months in which to file but does not exempt him from interest and penalties.
  
  

Alternative

• The employee can file her taxes even if she has not received her W-2 form. The IRS allows employees to use Form 4852 and their last pay stub to file taxes in this situation. The employee includes her wages paid and taxes withheld -- as shown on her last pay stub -- on the form. She sends the form and her individual tax return (Form 1040) to the IRS. She can estimate her wages and taxes if she does not have her last pay stub. This can save on interest and penalties.
  
  

W-2 Correction

• If the employee's W-2 is incorrect, such as wrong name or Social Security Number, the employer must issue him a corrected W-2 (W-2c) as soon as it recognizes the error. If the employee has already filed his income tax for that year, he can use the W-2c to file an amended tax return on Form 1040X. The employer files the W-2c with the SSA. If the employer is only correcting the employee's address, it gives the employee a new W-2 form showing the right address, plus a corrected W-2 showing the correct address. The employer does not file this type of correction with the SSA.
  
  

Considerations

• If the employee is missing a W-2, she can request a free transcript from the IRS by phone or Form 4506-T. She can request up to four years of transcripts on the form. She completes another form if she wants additional years. She can request a copy of her entire tax return, which includes the actual W-2, via Form 4506. A fee applies for each requested tax year.