In general, employers must provide employees with 2001 Form W-2 (PDF), Wage and Tax Statement, or Form 1099-R (PDF), Distributions From Pensions, Annuities, Retirements or
Profit-Sharing Plans, IRA, Insurance Contracts, by January 31, 2002.
Employers have the option of making Form W-2 information available
on a website. However, if you leave your employer before the end of the calendar
year and request your Form W-2 or 1099-R, your
employer must provide your Form W-2 or 1099-R
within 30 days of your request. If you do not receive your Form W-2
or 1099-R, you still must file your return on time.
After January 31, 2002, if you have not received Form W-2
or 1099-R, or the information off an employer web site, you
should contact your employer. You may not have received your W-2
or 1099-R because of an incorrect or incomplete address so
be sure to verify the address used if already mailed. If the W-2
or 1099-R was returned to your employer because of an incorrect
address, or never mailed, allow a reasonable amount of time for the employer
to re-mail or issue the W-2.
If you still do not receive the form or the information, contact the IRS
for assistance at 1-800-829-1040, but not before February
15, 2002. When you call, be prepared to provide your social security number,
name, address (including zip code), and phone number, dates of employment,
and the employer's name, address (including zip code) and phone number.
The IRS will send the employer a Form 4598, Form W-2,
or 1099, Not Received, Incorrect, or Lost. You will be sent
a copy, along with a Form 4852 (PDF), Substitute
for Form W-2 or Form 1099-R and a Form 1040X (PDF), Amended U.S. Individual Income Tax Return. If you do
not receive your Form W-2 or 1099-R in sufficient
time to file timely, you may file using the Form 4852.
If you later receive a Form W-2 or 1099-R, or a
corrected form, after your return is filed, and the information does not match
the income and tax information reported on your return, you must file an amended
return. For information on amending your return, refer to Tax Topic 308.
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