You should receive a Form W-2, “Wage and Tax Statement,” from each employer you worked for to use in preparing your federal tax return. According to the IRS, employers must furnish this record of earnings and withheld taxes no later than Jan. 31, the year after earnings were reported (if mailed, allow a few days for delivery).

If you do not receive your Form W-2, contact your employer to find out if and when the W-2 was mailed. If it was mailed, it may have been returned to your employer because of an incorrect or incomplete address, so be sure to verify your address. After contacting your employer, allow a reasonable amount of time for your employer to re-mail or to issue the W-2.

If you still do not receive your W-2 by Feb.15, contact the IRS for assistance toll free at 1-800-829-1040. When you call, have the following information handy:

• The employer's name and complete address, including
  zip code, the employer’s identification number (if known), and telephone number;
• Your name, address, including zip code, Social Security number, and telephone number;
• An estimate of the wages you earned, the federal income tax withheld, and the dates you began and ended employment.
  

If you misplaced your W-2, contact your employer and be prepared with the information listed above. Your employer can replace the lost form with a “reissued statement.” Be aware that your employer is allowed to charge you a fee for providing you with a new W-2. You still must file your tax return on time even if you do not receive your Form W-2. If you cannot get a W-2 by your tax-filing deadline, you may use Form 4852, Substitute for Form W-2, Wage and Tax Statement, but it will delay any refund due while the information is verified.

If you receive a corrected W-2 after your return is filed and the information it contains does not match the income or withheld tax you reported on your return, you must file an amended return on Form 1040X.

Information provided by Tax Tip 2003-24, Feb. 4, 2003

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Questions and Answers

How will my W-2 be delivered to me?
W-2's will be mailed to the employee's last known address


Isn't it true that employers are required to get the W-2 into the employee's hand by January 31st?
The law states that W-2's must be postmarked no later than January 31st to the employees' last known address.  Delivery of the W-2 will depend on the US Mail Service.


If I have worked in many different places within the University and Community College System of Nevada, will I get a W-2 for each job?
No, the W-2 you receive includes all compensation received from the University and Community College System of Nevada.


The Money I earned in December that was paid to me in January is not on my W-2.  Is this correct?
Yes, the IRS works on a cash received basis.  Any compensation earned in December that is paid in January will be reported as income in New Year.


I have moved and I have not received my W-2.  How do I receive a duplicate?
If the US Mail returned your W-2 to the payroll office, you may pick it up at anytime.  Duplicates will not be issued until March 1st.  Copies of prior year W-2's are available in the Payroll Department at anytime.  Picture ID is required.


How do I change my address?
Complete a personal data sheet with the Human Resource Department

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Nonresident alien employees who used a tax treaty to be exempt from all or some federal withholding taxes:  
You will receive a Form 1042S from the Controller's Office by March reflecting the amount of taxable scholarship/fellowship payments or wage payments exempted from federal withholding requirements under treaty provisions.  If you used a treaty, do not file your annual tax return prior to getting the form.