Incorrect or Missing Forms W-2 and 1099

Your Guide to State, Local, Federal, Estate + International Taxation

Employers/payers have until a certain date to issue Form W-2 (PDF), Wage and Tax Statement, and Form 1099-R (PDF), Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., for the current processing year. If you do not receive them by that date, or if your information is incorrect on these forms, contact your employer/payer.

If a missing or corrected Form W-2 or Form 1099 is not received, the IRS should be contacted at 1-800-TAX-FORM for assistance. When calling the IRS, the following information is necessary:

  • The taxpayer’s name, address, phone number, and social security number,
  • Your employer’s/payer’s name, address , and phone number, employer identification number
  • An estimate of the wages earned by the employee, the federal income tax withheld, and the dates of employment.

The IRS will contact the employer/payer and request the missing form. The IRS will also send the taxpayer a Form 4852, Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., along with a letter containing instructions.

Where a taxpayer does not receive the missing form in sufficient time to file his or her tax return on a timely basis, the taxpayer may use the Form 4852 to complete the return. If the taxpayer subsequently receives the missing or corrected Form W-2 or Form 1099-R after a return is filed and a correction to the originally filed return needs to be made, then the taxpayer should file Form 1040X, Amended U.S. Individual Income Tax Return. Forms are available at IRS.gov or by calling 800-TAX-FORM (800-829-3676).

By Shant Andonian