How to File Without a W-2

1). Make every effort to find the W-2 or ask your employer for a new copy if the company is still in business. If you have no results in getting the W-2, you can contact the IRS at (800) 829-1040 to see if the agency has the information that you need. If you cannot get any information or another W-2, follow the next steps.
2). Use your last paycheck stub for the tax year for which you are filing. The pay stub will have a year-to-date gross income, federal and state taxes withheld.
3). Use Form 4852, which is a substitute for the lost W-2. On this form, you will use the information from your paycheck stub.
4). Enter your name and address. Enter the employer's name and address. If you know the employer's federal identification number, you can enter that on line 6. If you don't have the federal identification number, you will leave this line blank. Note: If you have a W-2 from a prior year, you can get the federal identification number off that W-2 if the company has not changed names or been sold.
5). Follow the steps below, using this sample paycheck stub, so that you understand any pretax deductions you might have.

Gross Income -------60,000
Federal tax ----------15,000
State tax -------------10,000
401k -------------------5,000
Social Security tax 10,000
Medicare tax ---------8,000
Union dues -------------300

Enter your gross wages, federal and state taxes withheld as listed on your paycheck stub. If you pay local taxes, you will enter this information on line H. Note: If you contribute to a 401k, you will take your gross pay (60,000) minus the contribution amount to the 401k (5,000). The amount entered on line A is 55,000.
6). Enter the amount listed on your paycheck stub for Social Security tax (10,000) and Medicare tax (8,000) withheld. The gross wages will be entered on lines B and C. Note: You enter the total gross income (60,000) and do not subtract any contributions to the 401k (5,000). Social Security and Medicare taxes are figured on your gross wages, with no pretax deductions.
7). Explain on line 9 of the 4852 form how you obtained the amounts on lines 8 and 7. Explain the efforts you took to find the W-2 (contacting employer and IRS) on line 10. Sign and date the form. You will submit this form with your tax returns.