Taxpayers who did not receive a W-2 from an employer are advised by the IRS to perform the following steps:
1. Contact the employer to inquire about its mailing and verify the address.
2. If the W-2 is not received by February 14, 2012, contact the IRS and provide the employer’s information, dates of employment and estimated wages and tax withheld.
3. File their 1040 by April 17, 2012 (or extend) and attach Form 4852, Substitute for Form W-2, Wage and Tax Statement.
4. Prepare an amended 1040 when a missing W-2 is eventually received that differs from a return that was filed using Form 4852.
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