What to Tell Your Client if They Are Not Provided a W-2


It is well after January 31st, the date employers have until to send out your clients’ 2010 Form W-2 earnings statement. Your client contacts you stating they have not received their W-2 and asking you how they should proceed. The IRS believes you should tell your client to follow these four steps:

1. Your client should contact their employer to inquire if and when the W-2 was mailed. If it was mailed, it may have been returned to the employer because of an incorrect or incomplete address. After contacting the employer, allow a reasonable amount of time for them to resend or to issue the W-2.

2. Your client should contact the IRS If they do not receive their W-2 by February 14th. They should call the IRS for assistance at 800-829-1040. When they call, they must provide their name, address, city and state, including zip code, Social Security number, phone number and have the following information:

• Employer’s name, address, city and state, including zip code and phone number

• Dates of employment

• An estimate of the wages they earned, the federal income tax withheld, and when they worked for that employer during 2010. The estimate should be based on year-to-date information from their final pay stub or earnings statement, if possible.


3. Your client will have to file their return They still must file their tax return or request an extension to file by April 18, 2011, even if they do not receive their Form W-2. If they have not received their Form W-2 by the due date, and have completed steps 1 and 2 (above), they may use Form 4852, Substitute for Form W-2, Wage and Tax Statement. Attach Form 4852 to their return, estimating income and withholding taxes as accurately as possible. There may be a delay in any refund due while the information is verified.


4. File a Form 1040X if necessary. If your client receives their missing W-2 after they filed their return using Form 4852, and the information may be different from what they reported on their return, then they must amend their return by filing a Form 1040X.


& The IRS Has a Smartphone App


On January 24, 2011 the Internal Revenue Service unveiled IRS2Go, its first Smartphone application that lets taxpayers check on their status of their tax refund and obtain helpful tax information.


"This new smart phone app reflects our commitment to modernizing the agency and engaging taxpayers where they want when they want it," said IRS Commissioner Doug Shulman.


The IRS2Go phone app gives people a convenient way of checking on their federal refund. It also gives people a quick way of obtaining easy-to-understand tax tips.


"This phone app is a first step for us," Shulman said. "We will look for additional ways to expand and refine our use of smartphones and other new technologies to help meet the needs of taxpayers."


The mobile app, among a handful in the federal government, offers a number of features to taxpayers such as: Get Your Refund Status, Get Tax Updates, and Follow the IRS.


If you would like more details, please do not hesitate to call our office. Our office has been successful in helping taxpayers with IRS and IDOR collection problems for over 19 years. Please call our office and ask for Brittany at (847) 705-7555 to talk to one of our attorneys in the tax practice group and find out how we can help your client in front of IRS collections.