How to get my W2 from a restaurant that closed down permanently

The $600 threshold is only for self-employment income (1099 work). For W-2 employment, technically ALL income needs to be reported regardless of how small the amount is. Since the restaurant is closed, you have a couple of options. First, try checking the IRS website - they might have a copy of your W-2 if the employer filed it. You can request your wage and income transcript through the IRS website. The owner was required to file W-2s with the IRS even if they closed the business. If that doesn't work, you can try searching for the owner through your state's business registration database. Most states have online portals where you can look up business names and find the registered owners. This might give you contact info for the former owner. As a last resort, you can file Form 4852 (Substitute for W-2) with your tax return. You'll need to estimate your earnings and withholding as accurately as possible.

Had a similar issue last year with a cafe that shut down. I tried everything and was getting desperate until I found taxr.ai (https://taxr.ai) which actually helped me track down my missing W-2. It's a service that can search through employer databases that regular people don't have access to. They were able to find my missing tax documents even though the business was completely gone. Might be worth checking out for your situation. They also helped me figure out how to properly report the income once I had the right documents.

I wanted to follow up on my earlier comment... I actually decided to try taxr.ai after being skeptical, and I'm glad I did. My situation was with a construction company that went under owing me a final paycheck and W-2. The service connected me with a tax professional who knew exactly which databases to search. They found the company's registration info with the secretary of state, which had the owner's home address. They also helped me draft a formal request letter to send to the owner. Got my W-2 within a week of sending it! They also explained that since I was still owed a paycheck, I could file a wage claim with my state's labor department, which I didn't even know was an option. Definitely worth it for the peace of mind during tax season.

If you've already tried getting your W-2 through the IRS and can't reach the former employer, I'd recommend Claimyr (https://claimyr.com) to get direct help from the IRS. I spent WEEKS trying to get through to an actual person at the IRS about missing W-2s, but their phone system is a nightmare. Claimyr got me connected to an actual IRS agent in under 30 minutes who was able to verify whether my employer had filed my W-2 and explained exactly how to proceed with Form 4852. You can see how it works here: https://youtu.be/_kiP6q8DX5c Before using it, I literally spent hours on hold only to get disconnected. It's ridiculous how hard it is to talk to someone there.

I have to admit I was completely wrong about Claimyr being a scam. After posting my skeptical comment, I decided to try it myself since I've been trying to resolve an issue with a missing W-2 from a company that relocated. The service actually works exactly as described. They called the IRS, navigated the menu system, waited on hold (for 67 minutes according to their tracker), and then called me when an agent was on the line. The IRS person I spoke with was able to confirm my former employer had filed my W-2, and they explained how to request a wage transcript to get the information I needed. In my case, the IRS agent was even able to read me the W-2 information over the phone so I could file my taxes right away. Saved me weeks of frustration!

Don't overcomplicate this. If you made less than $500, the tax would be so minimal that it's barely worth the hassle. Technically you're supposed to report all income, but the IRS isn't going to come after you for a few dollars in unpaid tax on a tiny amount from a now-defunct business. Just make sure your other income is properly reported and you should be fine. The IRS has bigger fish to fry than tracking down someone's weekend hostessing job.

Did they withhold any taxes from your paychecks? If not, and you made under $600, then I don't think you'd get a W-2 anyway but rather a 1099. But restaurants typically put all workers on payroll as employees (W-2). If they did withhold taxes, you definitely want to track this down because you might actually be owed a refund of those withheld amounts!

I went through something very similar when a small retail store I worked at during college closed suddenly. Here's what I learned from that experience: First, definitely try the IRS wage and income transcript - you can request it online at irs.gov. Even if the business is gone, they may have filed your W-2 before closing. If that doesn't work, check your state's Secretary of State business database. You can usually search by business name and find the registered agent or owner information. Sometimes they're required to maintain contact info even after dissolution. Also, try reaching out to your state's Department of Labor or wage and hour division. They sometimes have records of businesses that have closed and can help track down former owners for employment-related issues. If all else fails, Form 4852 is your backup. Keep any documentation you have - pay stubs, bank deposits, anything that shows your earnings. The IRS accepts reasonable estimates when the employer fails to provide proper documentation. And yes, you do need to report all W-2 income regardless of the amount - there's no minimum threshold for employee wages like there is for contractor payments.