Where The Heck Are My Forms W-2 And Other Tax Forms?

Kelly Phillips Erb "The Tax Girl"  for Forbes writes: 
Dear really, really overeager taxpayers:

As a small business owner and a tax professional, I am asking you in the nicest way possible: please be patient.  I know you want to file your tax return already. You’re already annoyed that you’ve had to wait this long. But that’s Congress’ fault, not mine. And I’ll even defend (gulp) IRS on this one: it’s not their fault either.  But back to you. Apparently you’re one of the lucky folks getting a refund this year. And I know you want your money.

Those of us not getting a refund? Totally not bitter. We’re also lying.

But give your employers and your tax professionals a little bit of time, okay? You see, tax season is a little screwy this year, what with the delays and all. It’s making folks crazy. And we simply can’t do things any faster. (No PEDs for tax professionals, sorry. Well, other than coffee.)

If you’re looking for your forms, you should receive your forms W-2 and most forms 1099 by January 31, 2013. That’s tomorrow – and the day is still young. Please don’t start complaining yet. Lots could happen. The HR person could come by and hand deliver it to you. The postman (or postwoman) could put a stack of them in the box. Or you might find it under that Victoria‘s Secret catalog because you simply forgot that you received it a couple of weeks ago.

So look around first. And then, if tomorrow comes and goes and you haven’t received your forms, give your employer (or the issuer) a shout. It might be easy to fix. You might not have received the form because of an incomplete or bad address – or maybe you moved this year like I did – so check to make sure that your info is correct. Or maybe the address is correct but your form got lost in the mail (it happens). If that’s the case, your employer can simply furnish you with another form. Problem solved. So don’t be nasty or rude about it.

But what about employers who are no longer in business or those that have moved? I still recommend trying to contact your employer. Again, it’s the fastest, easiest solution. If you don’t receive your forms and you don’t know where your employer has moved, try putting something in writing to the last known address: it’s quite possible that there is a forwarding order at the post office and that will take care of the problem. Or Google: I know that it’s not technically your job to find your employer on the internet but if you’ll Google what a dentil is or where to find the best pizza in town, you can take a second to look for a change of address. Seriously.

If after all of that, you still don’t have your forms (or if your forms aren’t correct), contact the IRS. But don’t jump the gun: the IRS does not want to hear from you about missing forms until after February 14. Then, consider it your little love note to them on Valentine’s Day. Contact the IRS by calling 1.800.829.1040. You’ll need to have your personal info handy, including address, phone number, Social Security Number, your dates of employment and the name, address and phone number of your employer. Do yourself (and the IRS) a favor and have all of that info together before you call. A word of warning: be prepared to wait. Make your life easier by having all of the right information before you pick up the phone.

After you contact the IRS, the IRS will contact your employer (or the form issuer) with a form 4598, Form W-2, 1098 or 1099 Not Received, Incorrect, or Lost. You’ll receive a copy of the form 4598, along with a form 4852, Substitute for Form W–2 or Form 1099–R (downloads as a pdf). If your employer is smart, they’ll send your docs right out to you. But if they’re not? If you still don’t receive your form W-2 after all of that, you should file the form 4852 – but plan on another wait since the IRS requests that you not file that form until Tax Day (April 15).

There are some exceptions to the January 31 deadline. Those include forms 1099-B (for reporting of proceeds from brokers and barter exchanges), 1099-S (for reporting real estate sales) and the ever popular 1099-MISC (if amounts are reported in boxes 8 or 14). Those forms are due to taxpayers by February 15 (some exceptions apply).

You should also put the brakes on filing if you’re a beneficiary of a trust or estate, or a shareholder, partner or member of an LLC, LLP or S corporation. Those entities rarely – if ever – file early. And since those are pass through entities, they must prepare their actual tax returns before they can furnish any Schedules K-1. Those might take until March or April to show up on your doorstep. In some cases – if there’s an extension, for example – it could take longer. Like October longer. If you’re not sure what the time frame is, and you haven’t heard otherwise, drop a note to the powers that be to find out when you can expect your forms. But don’t pester. Pestering is rude. And it won’t get you anywhere.

And do me one more favor: do not – I repeat, do not – attempt to file your returns until you’ve received your forms. I know it’s tempting. I know you think you know what’s on those forms… but what if you’re wrong? What if you’ve missed something? Not only are you making it hard on your preparer when you ask them to decipher your year end check stub or your year end investment statement, you’re asking them to break the rules: the IRS specifically prohibits preparers from submitting electronic returns prior to the receipt of all Forms W-2, W-2G and 1099-R. Yes, it’s a real rule. I’ve seen those commercials and billboards saying otherwise. The rule is still on the books, er, IRS web site. And it’s an actual line item complaint on the federal form 14157,Complaint: Tax Return Preparer.

Nobody needs to lose their license because you want your refund a few days early. You’re also begging for an audit. Begging. At the most basic level, the IRS matches your forms W-2 and forms 1099 to your tax returns. And if they don’t match, they’re going to want to know why. My mom – who is right almost all of the time about everything – used to tell me that it was okay to be different. That might be true in junior high but it’s not true at the IRS. Trust me. You want your return to look like everybody else’s return. Don’t give the IRS a reason to pull yours out and look at it again.

So to recap: be patient, be patient, be patient.

And one more thing: your tax pros are working as hard as they can to make you happy. And this tax season is already a bit tricky. Don’t make their lives any harder than it has to be. Be kind. And, for what it’s worth, I don’t know anyone who wouldn’t turn down a free cup of coffee this time of year.

Have a great season!

Sincerely,

taxgirl