Employer's and Payer's Responsibilities

• IRS rules require an employer or payer to furnish a W-2 or 1099-R to employees or payees by Jan. 31, or the next business day if the 31st is on a Saturday, Sunday or federal holiday. The IRS must receive its copy of these forms from the employer or payer by Feb. 28 if filed on paper, or by March 31 if filed electronically.
  
  

Missing W-2 or 1099-R

• If you do not receive your W-2 or 1099 by Jan. 31, contact your employer or payer and ask for a copy. If the replacement form does not arrive by Feb.14, call the IRS at 800-849-1040. The IRS will send a letter to your employer or payer and request the missing form on your behalf, outlining penalties and fines for failure to send it to you. The IRS will also mail you Form 4852, which is a substitute W-2 or 1099.
  
  

Form 4852

• Form 4852, substitute for Form W-2 or Form 1099-R, certifies that you have not received your tax form and have contacted the IRS regarding the matter. You must provide your best guess as to the amounts paid and taxes withheld on the form. Often you can obtain this information from your final paycheck of the year or your year-end account statement. Attach the Form 4852 to your Form 1040 income tax return.
  
  

Form W-2 or 1099-R Received After Filing

• If you receive your W-2 or 1099-R forms after you have filed your income tax return, you may need to file an amended return to correct the amounts you reported on Form 4852. The IRS may adjust your tax due automatically based on the information it receives from your employer or payer. In general, you must file an amendment within three years of the original return date, or within two years of paying the tax on the original return, whichever is later.