Q. I haven't received one of my W-2s. What should I do?
A. If you do not receive your Form W-2 or Form 1099-R by January 31st , or your information is incorrect, contact your employer.
If you do not receive the missing or corrected form by February 14th from your employer/payer, you may call the IRS at 800–829–1040 for assistance. You must provide your name, address (including zip code), phone number, Social Security Number, dates of employment, your employer/payer's name, address (including zip code), and phone number. The IRS will contact the employer/payer for you and request the missing form. IRS will also send you a Form 4852 (PDF), Substitute for Form W-2 or Form 1099-R.
If you do not receive the missing form in sufficient time to file your tax return timely, you may use the Form 4852. If you receive the missing or corrected Form W-2 or Form 1099 after you file your return and a correction is needed, you should use Form 1040X Amended U.S. Individual Income Tax Return to file an amended tax return.
The IRS recommends against filing your tax return with only the information from a last pay stub. For one thing, the Employer Identification Number (EIN)is usually not on the pay stub, and it is required for filing. Also, if you had pre-tax withholding for medical insurance or retirement savings, your W-2 year-to-date amounts may be different from those on your last pay stub of the year.
So if you file with your last pay stub, you may need to file an amended tax return later to correct the errors.