Can You File Taxes Without a W-2?

Yes, you can file your taxes without a W-2. The IRS provides several ways to get the income and withholding information you need, even if your employer never sent the form or you cannot locate your copy. According to the IRS, employers are required to send W-2 forms by January 31 each year, but delays, lost mail, and employer errors mean millions of taxpayers start tax season without this document in hand.

Your options depend on how quickly you need to file:

Contact your employer directly to request a copy or reissue
Get a wage and income transcript from the IRS showing your reported W-2 data
File with Form 4852 as a substitute for the missing or incorrect W-2
Report foreign employment income directly on Form 1040, Line 1h (no W-2 needed)

Missing Your W-2? You Can Still File.

We’ll help you determine whether you should use Form 4852 and make sure your income is reported correctly.

The right path depends on whether your employer is a U.S. company, a foreign company, or a business that has closed. Here is exactly what to do in each situation and how to avoid the most common mistakes.

What Is a W-2 and Why Does It Matter for Your Tax Return?

A W-2 form is the wage and tax statement your employer sends you each year. It reports how much you earned, how much federal and state income tax was withheld, and your Social Security and Medicare contributions. The IRS receives a copy of every W-2 filed by employers, which means they already know your reported income before you file your return.

Your W-2 provides the numbers you need for several critical lines on your Form 1040:

W-2 Box	What It Reports	Where It Goes on Form 1040
Box 1	Wages, tips, other compensation	Line 1a
Box 2	Federal income tax withheld	Line 25a
Box 3	Social Security wages	Used in Schedule SE calculations
Box 4	Social Security tax withheld	Verified against withholding limits
Box 5	Medicare wages and tips	Used in Schedule SE calculations
Box 6	Medicare tax withheld	Verified against withholding limits

Without these numbers, you cannot accurately calculate your tax liability, your refund, or your eligibility for credits like the Foreign Earned Income Exclusion or Foreign Tax Credit.

What Should I Do If I Have Not Received My W-2?

If it is past January 31 and you have not received your W-2, take these steps in order. The IRS expects you to make a reasonable effort to obtain the form before using any substitute.

Step 1: Contact Your Employer

Reach out to your employer’s payroll or HR department directly. Many employers can reissue a W-2 electronically within days. If your employer uses an online payroll system (such as ADP, Gusto, or Paychex), you may be able to download your W-2 form directly from the portal. Check your email for any notifications you may have missed about electronic delivery.

Common reasons your W-2 is late or missing:

Your employer has an outdated mailing address (especially common if you moved or live abroad)
The form was mailed internationally and is delayed in transit
Your employer switched payroll providers and the transition created a gap
The company went out of business or was acquired

Step 2: Call the IRS for Help

If your employer does not respond or you cannot reach them, call the IRS. For U.S.-based taxpayers, the number is 800-829-1040. For Americans living abroad, call the international line at 267-941-1000. Have the following ready:

Your name, address, and Social Security number
Your employer’s name, address, and phone number
Your dates of employment
An estimate of your wages and federal tax withheld (from your last pay stub)

The IRS will contact your employer on your behalf and request that they issue the W-2. They will also send you Form 4852 in case the employer does not comply.

Step 3: Get a Wage and Income Transcript

If you need your W-2 data and cannot get it from your employer, you can request a wage and income transcript from the IRS. This transcript shows the W-2 data that your employer already filed with the IRS, including wages, tips, and withholding amounts.

You can access your transcript in three ways:

Online through your IRS Individual Online Account (fastest option, available immediately)
By phone at +1 800-908-9946 (mailed within 5 to 10 calendar days)
By mail using Form 4506-T, Request for Transcript of Tax Return (processed within 10 business days)

Important timing note: Wage and income transcript data for the current tax year typically becomes available in early February, but may not be complete until later in the filing season. If your employer filed their W-2 with the IRS on time, the data should appear by mid-February for the 2025 tax year.

The transcript shows the same information the IRS has on file, which makes it a reliable source for completing your return. However, it does not include state or local tax information.

Step 4: File with Form 4852 as a Last Resort

If you have exhausted all other options and still do not have your W-2, you can file your return using Form 4852, Substitute for Form W-2. This form requires you to estimate your wages and withholding based on whatever records you have, such as pay stubs, bank deposit records, or employment contracts.

Filing with Form 4852 requires you to:

Estimate your total wages, tips, and compensation
Estimate federal, state, and local taxes withheld
Explain how you calculated your estimates (Line 9)
Document all efforts you made to obtain the W-2 (Line 10)

Form 4852 can be e-filed if you know your employer’s EIN (Employer Identification Number). If you do not have the EIN, you will need to paper-file your return. For a detailed look at how Form 4852 works and the risks involved, see our complete Form 4852 guide.

Working Abroad and Didn’t Receive a W-2?

We’ll help you report your income properly and apply expat tax benefits where available.

Will the IRS Catch a Missing W-2?

Yes. The IRS receives a copy of every W-2 your employer files. Their automated matching system compares the income reported on your tax return against the W-2 data in their records. If the numbers do not match, or if a W-2 exists in their system but no corresponding income appears on your return, you will receive an IRS notice.

This is why filing without a W-2 is not the same as ignoring the income. You are still required to report all your earnings, whether or not you received the form. The IRS is more understanding when you file on time using your best available records than when you skip filing altogether.

If you file with estimated amounts on Form 4852 and later receive the actual W-2 with different numbers, you will need to file an amended return using Form 1040-X to correct any discrepancies.

What If I Work for a Foreign Employer?

This is where the W-2 question gets simpler for many expats. If you work for a non-U.S. company, your employer is not required to issue a W-2. In most cases, you do not need Form 4852 either.

Instead, you report your foreign employment income directly on Form 1040, Line 1h (“Other earned income”). You will need to:

Convert your foreign currency wages to U.S. dollars using an IRS-approved exchange rate
Report the full amount of your foreign earnings
Claim the Foreign Earned Income Exclusion (up to $130,000 for the 2025 tax year) or the Foreign Tax Credit to reduce or eliminate your U.S. tax liability

Common expat scenarios and whether you need a W-2:

Your Situation	W-2 Expected?	What to Do
Employed by a U.S. company, paid through U.S. payroll	Yes	Request from employer; use Form 4852 if unavailable
Employed by a U.S. company, paid through a foreign subsidiary	Maybe	Check with both entities; may need Form 4852
Employed by a foreign company	No	Report on Form 1040, Line 1h
Self-employed or freelancing abroad	No	Report on Schedule C
Independent contractor with U.S. clients	No W-2, but may receive 1099	Report on Schedule C

How Can I Get a Copy of My W-2 Online?

If you need a copy of a W-2 you already received but cannot find, you have several options:

From your employer’s payroll system: Most employers now offer electronic W-2 access. Log in to your employer’s payroll portal (ADP, Gusto, Paychex, Workday, or a similar platform) and download your W-2 as a PDF. This is the fastest way to get an exact copy.
From the IRS: Request a wage and income transcript online through your IRS Individual Online Account. This is not a copy of the W-2 form itself, but it contains the same income and withholding data. Available for the current year and up to 10 prior years.
From the Social Security Administration: If you need a W-2 for retirement or earnings verification purposes, you can request wage data from the SSA by calling +1 800-772-1213.
From the IRS as a photocopy: If you attached your W-2 to a paper tax return, you can request a photocopy of the entire return (including the W-2) by filing Form 4506 and paying a $30 fee. This can take up to 75 days.

What Are the Deadlines I Need to Know?

Missing a W-2 does not give you more time to file. The tax deadlines remain the same whether or not you have all your documents.

Date	What Happens
January 31, 2026	Deadline for employers to send W-2 forms
Mid-February 2026	IRS wage and income transcripts for 2025 are typically available
April 15, 2026	Tax return and payment deadline for all U.S. taxpayers
June 16, 2026	Automatic filing extension for Americans living abroad
October 15, 2026	Extended filing deadline (if you filed Form 4868)

If you are waiting for a missing W-2 and the deadline is approaching, file with the best information you have (using Form 4852 if necessary) rather than filing late. The penalty for filing late is 5% of unpaid taxes per month, up to 25%. Filing on time with estimated amounts and amending later is far better than not filing at all.

How Does Greenback Help When You Are Missing a W-2?

When a W-2 is missing, incorrect, or unnecessary (as with foreign employers), your Greenback accountant determines the right approach and handles the details. That includes:

Identifying whether you even need a W-2: Many expats assume they need a W-2 when their foreign employer was never required to issue one. Your accountant clarifies the reporting path, whether that is Line 1h, Schedule C, or Form 4852, so you are not chasing a document that does not exist.
Pulling your wage and income transcript: If you had a U.S. employer, your accountant can use your IRS transcript data to verify your income and withholding before filing.
Preparing Form 4852 accurately: If you do need a substitute W-2, your accountant estimates your wages and withholding using pay stubs, bank records, and employment contracts, and ensures the numbers align with your FEIE, FTC, state tax filing, and self-employment tax calculations.
Handling amended returns: If the actual W-2 arrives after filing and the amounts differ, your accountant prepares the Form 1040-X amendment and recalculates any affected exclusions or credits.

No matter how late, messy, or complex your return may be, we can help. You will have peace of mind, knowing that your taxes were done right.

If you are ready to be matched with a Greenback accountant, click the get started button below. For general questions about filing without a W-2 or working with Greenback, contact us, and one of our Customer Champions will be happy to help.

File Your Taxes — Even Without a W-2

We’ll prepare your return correctly, apply any exclusions or credits you qualify for, and ensure your filing is complete.

This article is for informational purposes only and does not constitute tax, legal, or accounting advice. Every taxpayer’s situation is unique. For guidance specific to your tax return, contact Greenback to speak with an expat tax specialist.