The IRS advises you follow the following steps:
- Contact the employer to inquire about its mailing and verify the address.
- If the W-2 is not received by February 14, 2012, contact the IRS and provide the employer’s information, dates of employment and estimated wages and tax withheld.
- File the 1040 by April 17, 2012 (or extend) and attach Form 4852, Substitute for Form W-2, Wage and Tax Statement.
- Prepare an amended 1040 when a missing W-2 is eventually received that differs from a return that was filed using Form 4852.