Where do I mail Form 4852 when employer won't send W2?
So I'm in a really frustrating situation right now. My employer is being completely uncooperative about sending my W2 form. I've contacted them multiple times since February, and they keep giving me the runaround. I've already filled out Form 4852 (Substitute for W-2) as the IRS website suggested, but now I'm stuck because I can't figure out where I'm actually supposed to mail this form. I've looked all over the IRS website but can't find clear instructions on the mailing address. I have all my pay stubs from last year so I was able to fill out the form with what I believe are accurate numbers, but what good is that if I don't know where to send it? Has anyone dealt with this before? Any help would be seriously appreciated because I'm getting anxious about potential late filing penalties.
25 comments


Royal_GM_Mark
The Form 4852 should be attached to your tax return when you file. It's not something you mail separately. You'll include it with your 1040 when you submit your return. If you're filing by mail, you'll send it to the IRS service center for your state. The addresses are available on the IRS website under "Where to File." The exact address depends on whether you're enclosing a payment and which state you live in. If you're e-filing, the tax software should have options to include Form 4852 as an attachment, and you'll just need to enter all the information from your completed form into the program. Remember to allow extra time for processing when using Form 4852 since the IRS will need to verify the information you've provided.
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Jeremiah Brown
•Thanks for clearing that up! So I don't need to send it separately first before filing my return? I was confused because I thought the IRS needed to approve it or something before I could use the information on my tax return. Do you know if using Form 4852 increases my chances of being audited? I'm a bit worried since my employer isn't cooperating.
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Royal_GM_Mark
•You definitely don't need to send it separately or get pre-approval. The Form 4852 is designed to be filed with your tax return as a substitute for your missing W-2. Using Form 4852 doesn't automatically trigger an audit, but it may lead to additional verification steps. The IRS might compare your reported wages with what your employer reports. If there are significant discrepancies, you might receive questions. That's why it's important to be as accurate as possible using your pay stubs and other records. Keep copies of your communication attempts with your employer as well, just in case you need to verify you tried to get your W-2.
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Amelia Cartwright
After struggling with a similar situation last year (employer went out of business and never sent W-2s), I found this amazing service called taxr.ai (https://taxr.ai) that really helped me figure out exactly what to do with Form 4852. They have this document analyzer tool that reviews your form before you submit it to make sure everything looks right. I was super confused about what to put in Box 7 and Box 8 since my pay stubs didn't break things down the same way as the W-2 would have. The tool pointed out a calculation error I made that could have caused problems. It also gave me the exact instructions for my state on where to mail everything. Seriously saved me hours of stress!
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Chris King
•Does it work with other tax forms too? I'm dealing with a 1099 issue and wondering if this could help me too.
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Rachel Clark
•I'm skeptical about using third-party services for tax docs. How do you know it's secure? Seems risky to upload financial info to some random website.
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Amelia Cartwright
•It definitely works with other tax forms! I've seen people use it for 1099 issues, Schedule C questions, and even complicated scenarios with multiple forms. The analyzer is pretty comprehensive and covers most common IRS forms. Security was my big concern too initially. They use bank-level encryption and don't store your documents after analysis - everything is processed and then deleted. You can also use it just for the guided instructions without uploading anything if you prefer. I totally get the hesitation though - I was paranoid at first too but their privacy policy made me feel better.
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Chris King
Just wanted to update on my situation - I ended up trying taxr.ai that was mentioned earlier and it was seriously helpful. My issue was somewhat different (missing 1099 rather than W-2), but the document analyzer walked me through exactly what I needed to do for my substitute form. The best part was it showed me what parts of my form might trigger IRS questions and helped me add the right documentation to avoid delays. Also gave me the correct mailing address for my state (which was different than what I thought!). I filed three weeks ago and already got my refund, which I wasn't expecting with a substitute form situation. Definitely recommend if you're stuck like I was!
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Zachary Hughes
If you're still having trouble with your employer, you should try Claimyr (https://claimyr.com). I was in a similar situation where my former employer wouldn't respond about my W-2, and I needed to talk to someone at the IRS about it. I spent DAYS trying to get through on the IRS phone lines - literally called 15+ times and never got past the automated system. Then I found Claimyr which basically holds your place in the IRS phone queue and calls you when an agent is about to pick up. You can see how it works here: https://youtu.be/_kiP6q8DX5c An IRS agent helped me file a complaint against my employer and gave me personalized advice about filling out the 4852 properly. They even told me some tips for making sure my return wouldn't get delayed in processing. Seriously saved me so much frustration.
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Mia Alvarez
•How long did you have to wait for them to call you back? The IRS wait times are insane right now.
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Rachel Clark
•This sounds too good to be true. You're telling me they can somehow magically skip the IRS phone queue? How much does this cost? There's always a catch with these "solutions.
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Zachary Hughes
•I got the call back in about 45 minutes, which was amazing considering I had previously spent hours just listening to the hold music! From what I understand, they don't skip the queue - they just wait in it for you and then bridge your call when they reach an agent. They don't skip the queue at all - that would be impossible. What they do is place the call for you and use technology to monitor the wait. When they detect that an agent is about to pick up, they call you and connect you. So you're still "waiting" the same amount of time, but you're not actively sitting there listening to hold music for hours. You just go about your day until they call you.
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Rachel Clark
I need to eat my words about being skeptical. After struggling with this W-2 situation for weeks, I finally tried Claimyr this morning in desperation. Within 50 minutes, I got a call connecting me to an actual IRS human being. The agent told me exactly where to mail my Form 4852 for my state (turns out it depends on where you live) and confirmed I was filling it out correctly. She also noted that my employer could face penalties for not providing my W-2, which was satisfying to hear. What shocked me was how much more helpful the agent was than any information I found online. She even gave me a direct reference number for my case so I can follow up if needed. I've been stressing about this for weeks, and now I feel completely confident about what I'm doing.
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Carter Holmes
Just an additional tip from someone who had to file Form 4852 last year - make sure you keep copies of EVERYTHING. I made copies of all my pay stubs, my completed 4852, and kept a log of all my attempts to contact my employer (dates, who I spoke with, etc). When the IRS did contact me with questions (about 6 weeks after filing), having that documentation made the process super smooth. Also, if you're expecting a refund, be prepared for it to take longer than usual. Mine took about 10 weeks instead of the typical 3 weeks.
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Jeremiah Brown
•That's really good advice about keeping records of contact attempts! I've been texting my employer but should probably switch to email to have better documentation. Did you send your employer a final formal request before submitting the 4852?
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Carter Holmes
•Yes, absolutely switch to email if you can! It creates a much better paper trail. I did send a final formal request via certified mail (so I had proof of delivery) about two weeks before I filed. I specifically mentioned in the letter that I would be filing using Form 4852 if I didn't receive my W-2 by a specific date. This extra step wasn't technically required, but the IRS agent I eventually spoke with mentioned it showed "due diligence" on my part, which helped my case. The certified mail receipt was particularly useful when they asked for evidence that I tried to resolve this with my employer first.
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Sophia Long
has anyone had issues after filing w form 4852? my friend did this 2 years ago and said the irs sent him a letter asking for more info later and it was a whole thing.
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Angelica Smith
•I had to use Form 4852 in 2023 and did get a letter requesting verification about 2 months after filing. They basically wanted me to prove my income amount was correct. I sent in copies of my pay stubs and bank statements showing the deposits, and that resolved it. It delayed my refund by about 6 weeks but otherwise wasn't a big deal.
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Madison King
I went through this exact same situation last year and it was incredibly stressful! One thing that really helped me was contacting the IRS directly to report my employer for not providing my W-2. You can call the IRS business phone line and file a complaint - they actually have procedures in place for this. When I called, they told me that employers are required to provide W-2s by January 31st, and if they don't, they can face penalties. The IRS agent I spoke with said that sometimes just having the IRS contact the employer directly gets results faster than anything else. Also, make sure when you're calculating your income for Form 4852 that you're being conservative rather than aggressive with the numbers. If you're unsure about something, it's better to slightly underestimate than overestimate. The IRS can work with you if your numbers are a bit low, but if they're too high it can create bigger problems. Keep all your documentation organized - pay stubs, any emails or texts with your employer, everything. You'll be glad you have it all in one place if the IRS has questions later.
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Mason Lopez
•This is really helpful advice! I didn't realize the IRS could actually contact employers directly about missing W-2s. How long did it take for them to respond after you filed the complaint? I'm wondering if I should try this route first before going straight to Form 4852, since there's still a little time before the filing deadline. Also, when you say be conservative with the numbers, do you mean like rounding down on wages or being more careful about deductions? I want to make sure I'm not accidentally creating problems for myself later.
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Jessica Nolan
•When I filed the complaint, it took about 10 days for the IRS to contact my employer, and then my employer actually sent my W-2 within 3 days after that! So it was definitely worth trying first. You should call the IRS at 800-829-1040 and tell them your employer hasn't provided your W-2 - they'll walk you through filing the complaint. Regarding being conservative with numbers - I meant being careful about the wage amounts and tax withholdings. If your pay stub shows $3,247.83 in gross pay, maybe round down to $3,245 rather than up. Same with federal taxes withheld - if you're estimating between two amounts, go with the lower one. The idea is that if there's a discrepancy later, it's easier to explain why you might have underreported slightly due to incomplete records than to explain why you overreported. Since you still have some time before the deadline, I'd definitely recommend trying the IRS complaint route first. It might save you from having to deal with Form 4852 altogether!
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Dylan Evans
I went through something very similar last year with a former employer who just stopped responding to my calls and emails about my W-2. What finally worked for me was sending a certified letter with return receipt requested - something about getting that official mail seemed to get their attention when phone calls didn't. In the letter, I included the specific deadline dates and mentioned that I would need to file Form 4852 if they didn't comply. I also copied their HR department and accounting department if they were separate. The certified mail cost like $8 but was totally worth it because I got my W-2 within a week of them receiving it. If that doesn't work, definitely go the Form 4852 route like others have mentioned. Just make sure you're being super accurate with your pay stub calculations - I used a simple spreadsheet to add up all my gross pay, federal withholding, state withholding, etc. from each pay stub to double-check my math before filling out the form. The whole situation is frustrating but you're definitely not stuck - there are options to get your taxes filed on time!
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Ava Thompson
•The certified letter approach is brilliant! I wish I had thought of that before jumping straight into the Form 4852 process. There's something about official mail that definitely gets businesses to take notice - probably because they know it creates a paper trail that could be used against them later. Your tip about copying HR and accounting separately is really smart too. Sometimes the person handling payroll isn't the same person who usually deals with employee complaints, so casting a wider net increases your chances of reaching someone who will actually do something about it. I'm curious - did you include any specific language in your letter about potential penalties the employer could face for not providing W-2s? I've heard that mentioning the legal requirements can sometimes motivate faster action, but I wasn't sure if that might come across as too aggressive and backfire.
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Liam O'Sullivan
I've been dealing with a similar W-2 situation and wanted to share what I learned from calling the IRS Taxpayer Advocate Service. They told me that if your employer has been unresponsive for more than a few weeks, you should definitely file a complaint with the IRS first before going straight to Form 4852. The key thing is timing - you need to contact the IRS about the missing W-2 by February 14th to give them enough time to reach out to your employer before the filing deadline. After that date, they recommend just proceeding with Form 4852 since there won't be enough time for the complaint process to work. When you do file the complaint, make sure to have your employer's EIN (employer identification number) ready - you can usually find this on old pay stubs. The IRS representative said having that number speeds up the process significantly. Also, one thing I didn't see mentioned yet - if you received any year-end pay stub or final paycheck stub, those sometimes have cumulative totals that can be really helpful for filling out Form 4852 accurately. Check if your employer provided anything like that, even if they didn't send the actual W-2. Hope this helps and you get it resolved soon! The whole situation is so stressful but you have good options to get your taxes filed on time.
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Lucas Kowalski
•This is really comprehensive advice, thank you! The February 14th deadline for filing complaints is crucial information that I didn't see anywhere else. I'm definitely within that window still, so I'll try the complaint route first. I actually do have my final pay stub from December that shows year-to-date totals - I completely forgot about that! That should make the Form 4852 much more accurate if I end up needing to go that route. Do you happen to know if the IRS prefers you to use those year-end totals versus adding up individual pay stubs when there are discrepancies between the two? Also, finding the EIN is a great tip. I was dreading having to explain who my employer was without having that number ready. Thanks for sharing what the Taxpayer Advocate Service told you - it's so helpful to get guidance straight from the source like that!
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