Wages But No W-2

[SAM]

How to report wages paid by an employer who does not issue a W-2?
And can e-file form 1040 be done w/o a W-2?

scenario:

1) Employer owes accountant $ and accountant refuses to do additional work such as prepare W-2s

2) Therfore no W-2 issued for 2005 HOWEVER employee has Gross to Net Pay info

thanks in advance

[Matt Sova]

No W-2

There is a form you can fill out with estimated W-2 info. I cannot remember the number off the top of my head though. You cannot e-file without W-2's, they will have to mail in.

[sam]

found answer

found answer after posting - thanks anyway

answer: can e-file by using form 4852 effective feb 2006 per IRS

[Brian EA]

Substitute W-2

Use a substitute W-2; however you will have to give a good reason why you did not get a regular W-2 and what attempts you made to obtain same.
The IRS accepts substitute W-2 and they can be used to file the return electronically.
Just make sure you have the employers EIN

[OldJack]

I am assuming your client is also the said employer. Why not charge the taxpayer and prepare the W2 and W3 for filing now? However, I would probably send the taxpayer back to the accountant to pay his bill before I would do his taxes as he needs to learn that or he will do the same thing to you.

[sam]

no - old jack

Old Jack

thanks for the suggestion, but my client is not the employer.

I would not let work go that far w/o getting my fees (if possible)

I am filling out the substitute w-2 form 4852 for e-file but will need the EFIN from the employee

[taxea]

No W-2

There is also a form to report the employer.