The National Directory of Certified Public Accountants

Ask A CPA - Payroll Taxes

Wage Forms W-2 - Replacement

If, even after nudging from the IRS, your employer doesn't send you a replacement W-2 in time for you to file your return, you may file using Form 4852 in place of your missing wage statement. After you complete the form, attach it to your tax return in place of your absent W-2. A copy of Form 4852 also should satisfy your state tax collector for those returns. Be aware, though, that using Form 4852 instead of an original W-2 may delay your refund while the IRS verifies the information you provided. And in cases where an employer has filed for bankruptcy or ceased operations, the IRS suggests you send a copy of Form 4852 to your local Social Security Administration office. This should ensure that you get proper credit for the Social Security and Medicare taxes you paid so that your checks will be correct when it comes time to collect these benefits. .

If you need professional help with "Payroll Taxes" or have other tax questions, we can help you find a local licensed CPA for a free, no-obligation consultation.