My former employer issued an incorrect Form W-2 and won't provide me with a corrected version. What steps should I take to resolve this issue?

Steps to Take When a Former Employer Refuses to Issue a Corrected Form W-2

If you have received an incorrect Form W-2 and your former employer refuses to issue a corrected one, follow these steps:

1. Contact the Employer

- First, make sure to contact your employer in writing and request a corrected Form W-2. Keep a copy of your request and any responses for your records.

2. Contact the IRS

- If you do not receive a corrected Form W-2 by the end of February, you can request IRS assistance. Call the IRS at 800-829-1040 or visit an IRS taxpayer assistance center (TAC). [W-2 - Additional, incorrect, lost, non-receipt, omitted]

3. Provide Necessary Information

- When contacting the IRS, have the following information ready:

 - Your employer's or payer's name, address including ZIP code, and phone number.

 - Your name, address including ZIP code, and Social Security number.

4. IRS Will Send a Letter to Your Employer

- The IRS will send your employer a letter requesting that they furnish you a corrected Form W-2 within ten days.

5. Use Form 4852 if Necessary

- If your employer does not provide the corrected Form W-2 in time for you to file your tax return, the IRS will send you Form 4852, Substitute for Form W-2. Use this form to estimate your wages and taxes withheld as accurately as possible. [W-2 - Additional, incorrect, lost, non-receipt, omitted]

6. File Your Tax Return

- Attach Form 4852 to your tax return if you do not receive the corrected Form W-2 in time. Note that using Form 4852 may delay your refund while the IRS verifies the information.

7. Keep a Copy of Form 4852

- Retain a copy of Form 4852 until you begin receiving Social Security benefits to protect your Social Security record.

8. Amend Your Tax Return if Necessary

- If you receive a corrected Form W-2 after filing your return with Form 4852 and the information differs, you must amend your return by filing Form 1040-X. [W-2 - Additional, incorrect, lost, non-receipt, omitted]

Additional Resources:

- For more information on how to correct your Social Security earnings record, refer to [How to Correct Your Social Security Earnings Record].

- For details on amended returns, see [Tax Topic 308 — Amended Returns].

By following these steps, you can ensure that your tax return is as accurate as possible, even when facing difficulties obtaining a corrected Form W-2 from a former employer.

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Sources:

W-2 - Additional, incorrect, lost, non-receipt, omitted 2024-08-02

What to do when a W-2 or Form 1099 is missing or incorrect 2024-08-03

General Instructions for Forms W-2 and W-3 (2024) 2024-08-03

Topic no. 154, Form W-2 and Form 1099-R (What to do if incorrect or not received) 2024-08-01

FAQs | Internal Revenue Service 2024-08-02

IRS procedures | Internal Revenue Service 2024-07-31

Withholding Compliance Questions and Answers | Internal Revenue Service 2024-08-03

Corrected, Incorrect or Voided Forms 1095-A | Internal Revenue Service 2024-08-02

Correcting employment taxes | Internal Revenue Service 2024-08-03