What if an ex-employee does not receive W-2 that is mailed out to the ex-employee?
If an employer mails out a W-2 to an ex employee to the ex-employee's address on record and the ex employee apparently hasn't received it, what is the employer's duty with respect to this?
Upon the return of a mailed W-2 sent to the last known address of a former employee, the employer's only obligation under law is to retain the W-2 for 4 years.
Note that an employee or former employee is obligated to report the wage income regardless of whether the W-2 has been received.
If the ex-employee informs the former employer they haven't received the W-2, the former employer should verify the current address and send another W-2. If the ex-employee still doesn't receive the W-2, the ex-employee should call the IRS and report the problem. The IRS should then contact the former employer and the cost and irritation to respond to the IRS will be larger than if the former employer had just resent the W-2. If the ex-employee doesn't get a W-2 before filing, the ex-employee should fill out and submit a Form 4852 (Substitute for Form W-2 ....) with the tax return.
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