Contact Employer

• The first thing to try if a W-2 arrives with inaccurate information is to send a letter to the employer or issuer of the W-2 asking for a correction. In most cases, a corrected W-2 will be issued quickly. It is in the best interest of the employer, the employee and the IRS that the employer has the correct information on file and accurate W-2 forms for all of its employees.
  
  

Contact IRS

• If the employer cannot or will not issue a correct W-2 in a timely fashion, the next step is to contact the IRS either directly or through a Taxpayer Assistance Center. The IRS suggests that the recipient have as much pertinent information as possible before contacting it. Information should include the address, zip code and phone number of the employer and the employer identification number, if available. The IRS will then attempt to contact the employer and obtain the correct W-2 information.
  
  

Form 4852

• If the corrected form is not received in time to file, IRS Form 4852, "Substitute for Form W-2, Wage and Tax Statement," can be used as a substitute until the corrected W-2 is received. Form 4852 can be obtained online or in any location where IRS documents are generally available, such as a library or post office. If the corrected W-2 is received later, it should still be submitted to the IRS.
  
  

Form 1040X

• Corrections to taxes already filed, due to bad information on a W-2 or for any other reason, can be corrected using IRS Form 1040X, "Amended U.S. Individual Tax Return." This form can be used to make corrections to income statements up to five years after the fact, but refunds must typically be claimed within three years of the date of the original return or two years after the tax was paid. An area on the front of Form 1040X asks for an explanation for the correction.