Deadline

• The IRS requires that companies mail out your Form W-2 by the end of January of the following year. For example, a company must mail out W-2s for the 2013 year by January 31, 2014. This deadline is a mailing deadline, not a receipt deadline, so the IRS advises that you may have to wait an additional two weeks, until February 14, before receiving your Form W-2 through the mail.
  
  

Taking Action

• If you have not received your Form W-2 by the end of January, the IRS recommends contacting your employer. If you still have not received it by February 14, call the IRS at 800-829-1040. You need to provide your name, address, Social Security number, phone number and dates you were employed. You also need to provide the IRS with the employer's name, address and phone number. The IRS then contacts the employer on your behalf and will mail you a Form 4852, which you can use as a substitute W-2 form.
  
  

Filing Form 4852

• If you do not receive your Form W-2 from your employer, you can file your taxes using Form 4852. On this form, estimate your total income from the employer as well as the amount you think was withheld. Typically, your last paycheck will have your year-to-date totals. If you later find out the information provided to the IRS was incorrect, you can file a Form 1040X after filing your original tax return, which allows you to amend your initial income tax return.
  
  

Tax Filing Extension

• If you need an extension for your income tax filing, you can file Form 4868, which gives you an extra six months to file your income tax return. However, this form does not allow you to take extra time to pay. For example, if you estimate that you will owe taxes, you need to make a payment when you file Form 4868 or the IRS will impose interest charges, and potentially tax penalties, on any money you owe. If you end up paying too much, you will still receive an income tax refund when you file your taxes later on.