I received an incorrect Form W-2. My former employer won’t issue me a corrected Form W-2. What should I do?

If you receive an incorrect Form W-2 and your former employer refuses to issue a corrected Form W-2, you should take the following steps:

1. Contact the IRS for Assistance: If your employer refuses to issue a corrected Form W-2, you can contact the IRS for assistance. The IRS may be able to help you resolve the issue and obtain the correct information for your tax return.
2. File Using Form 4852: If you are unable to obtain a corrected Form W-2 from your employer and you reasonably believe that you won't receive a corrected Form W-2 in time to file your tax return, you may use Form 4852, Substitute for Form W-2, Wage and Tax Statement. Attach Form 4852 to your tax return and report your wages as accurately as possible based on your own records, such as pay stubs or other documentation.
3. Attach a Statement: When filing your tax return with Form 4852, you should also attach a statement explaining the situation and why you are using substitute information. This statement should provide any supporting documentation you have.
4. Keep Records: Keep a copy of Form 4852 and all related documentation for your records. This includes any correspondence with your employer and the IRS.
5. Potential IRS Contact: The IRS may contact your employer to verify the information reported on your tax return. Be prepared to provide any additional information or documentation if requested by the IRS.
6. File an Amended Return if Necessary: If you later receive a corrected Form W-2 after you have already filed your tax return, you may need to file an amended tax return using Form 1040X, Amended U.S. Individual Income Tax Return. Include a copy of the corrected Form W-2 with your amended return to correct any discrepancies.
7. Report Intentional Misconduct: If you believe that your employer intentionally provided you with an incorrect Form W-2, you can report the issue to the IRS. The IRS has a program called the Whistleblower Office that allows individuals to report tax-related violations, including fraudulent or false information on Form W-2.

By following these steps, you can ensure that your tax return is filed accurately and that you take the necessary actions to address the issue with your incorrect Form W-2.

Sources:
Publication 4268 (8/2022)
Publication 393
Publication 525 (2023)
Publication 1380
Publication 17 (2023)
Publication 4128 (5/2020)
Publication 80 (2023)