Steps to locate W-2
There are a few ways to track down your W-2 after your former employer closed, including:
- Payroll company: If your employer used a third-party payroll provider, call or email them directly. Be prepared to verify your identity and ask them to send you a copy of your W-2.
- IRS transcript: The IRS wage and income transcript shows the records the IRS received from your employers and financial institutions, such as W-2s and 1099s. You can view and download your transcript online or request one by mail.
- Bankruptcy trustee: If your former employer filed for bankruptcy, contact the bankruptcy trustee to ask whether they have access to payroll records and can help you obtain your W-2.
IRS wage and income transcript
Your IRS wage and income transcript shows federal data from information returns received by the IRS, such as Forms W-2, 1098, 1099, and 5498. The transcript will only display information return documents that have been filed with the IRS which may not reflect all the information return documents issued to the taxpayer.
You can access your wage and income transcripts for the current tax year and nine previous tax years. Records for the 2026 tax year will likely be available in the first week of February 2027, but some may take longer, depending on when the IRS receives and processes them.
If you contacted your employer and still don’t have your W-2, contact the IRS at 800-829-1040 and have the following information ready:
- Name, address and phone number
- Social Security or individual tax ID number
- Dates when you worked for the employer
- Employer’s name, address and phone number
The IRS will contact your employer and request the missing W-2.
They’ll also send you a copy of Form 4852, Substitute for Form W-2, Wage and Tax Statement that you can use to file your tax return without your W-2.
Form 4852 substitute W-2
Form 4852 serves as a substitute for Form W-2 and Form W-2c and is completed by taxpayers or their representatives when their employer has not given them a W-2 or the W-2 is incorrect.
You’ll need:
- Your final pay stub for the year (or bank records showing your employer’s deposits)
- Your employer’s name or address
- Your last pay stub to determine your best estimate of wages earned and taxes withheld
- An explanation of how you came up with the estimated figures
Use your paycheck stubs to estimate your wages. If your actual W-2 arrives and your numbers are different from those on your Form 4852, you’ll need to amend your return using Form 1040-X.
State unemployment records as backup
Your state unemployment agency may have records to help verify your employment dates and wages. These records can help you reconstruct your earnings, but they aren’t a substitute for W-2. If you file using estimated earnings and later receive a W-2 with different information, you’ll need to amend it using Form 1040-X. Your employer would need to use the Form W-2c to correct an error on an already issued W-2.
Penalties/interest if underreported
If you underreport your W-2 income from a former employer, you may face penalties, such as:
- Failure to pay penalty: 0.5% of the unpaid taxes for each month your tax bill remains unpaid, up to 25% of the unpaid amount.
- Accuracy-related penalty: 20% of the additional tax you owe if the IRS determines you were negligent or substantially understated your income tax. An understatement is substantial if it exceeds $5,000 or 10% of the tax you were required to report, whichever is greater.
- Civil fraud penalty: 15% of the tax due for each month or part of a month your return is late, up to 75%, if the IRS proves you intentionally hid the income.
In addition to any penalties, you’ll owe the additional taxes due, plus interest that accrues from the payment due date and compounds daily until you pay.
