Filings Taxes Through the Mail

• According to Internal Revenue Service rules, you are not allowed to file your taxes with a pay stub. You must submit your W-2 with your income tax return. There is a place to attach your forms to the return so that all your paperwork will stay together when it is opened at the processing center. This is a step that cannot be avoided if you mail your return to the IRS.
  
  

Filing Electronically

• When you file your tax return electronically, you have a little more freedom. If you want to get a head-start on your taxes, and you have all the paperwork needed except for your W-2, then you can start filling in the information through your software program or online tax-filing tool. However, it is not advised that you send the information if you have a more complicated W-2 that might list retirement benefits or other perks such as gifts that might be in other locations other than gross earnings. Preparing to send is one thing, but actually sending the information before your receive the W-2 can be risky. If you just have a simple W-2 that should only have earnings, then the last pay stub you receive for the year will have all the correct information, and you could feasibly send your return, but you should put the W-2 with your return as soon as you get it. If audited, the IRS will want to see it and not your pay stub.
  
  

Timing

• You are not allowed to file electronically until a certain date each year, usually around the middle of January. Check the IRS website each year to make sure of the date. Some companies will give you a tax refund check based on preliminary information that you give them -- such as pay stubs -- but you will still need to keep the W-2 with your information once you receive it. As far as the IRS is concerned, the W-2 is the only form considered with regard to employment earnings that have deducted taxes.