Topic 154 – Form W-2 and Form 1099-R (What to Do if Incorrect or Not Received)
If your Form W-2 (PDF), Wage and Tax Statement, and/or Form 1099-R (PDF), Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., aren’t available to you by January 31, 2017, or if your information is incorrect on these forms, contact your employer/payer. If by the end of February you still haven’t received the missing or corrected form, you may call the IRS at 800-829-1040 for assistance. When you call, please have the following information available:
Your name, address (including ZIP code), phone number, and social security number,
Your employer/payer’s name, address (including ZIP code), and phone number,
If known, your employer/payer’s identification number (EIN).
The IRS will contact the employer/payer for you and request the missing or corrected form. The IRS will also send you a Form 4852 (PDF), Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., along with a letter containing instructions for you.
If you don’t receive the missing or corrected form in sufficient time to file your tax return, you may use Form 4852 to complete your return. You’ll estimate your wages or payments made to you and taxes withheld on Form 4852.
If you receive the missing or corrected Form W-2 or Form 1099-R after you file your return and the information differs from your estimates, use Form 1040X (PDF), Amended U.S. Individual Income Tax Return. For additional information on filing an amended return, refer to Topic 308.
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