Understanding W-2 Forms

Can I change my name or address on the W-2 Form?

If the information on the W-2 is incorrect, you can change:

• your name,
• address
• social security number

However, if you are correcting your last name or your social security number, you still must ask your employer to correct your employment record and file the form W-2c with the Social Security Administration.

I did not receive a W-2 from my employer, do I have to report that income?

Even if you do not receive a Form W-2 from your employer, you must still report your wage, salary and tip earnings on your tax return.

What to do if no W-2 was received?

February 1: If you do not receive a Form W-2 by February 1, you should contact your employer.

February 15: After February 15, contact the IRS and provide them with your employer's:

• name,
• address and
• telephone number, and
• (if known) employer identification number (EIN)

Usually the IRS will have you complete the following forms based on the information from your last pay stub:

• the Form 4852, Substitute for Form W-2, Wage and Tax Statement or
• the Form 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, Etc.

What is I am a statutory employee?

If you are a statutory employee, your income will be reported on Form W-2 and statutory employee in box 13 of the Form W-2 will be checked.

If you have no expenses related to your income, enter the box 1 amount on line 7 of 1040 form.

If you do have expenses you will complete Schedule C and carry your net income to line 12 of the Form 1040. Statutory employees include full time life insurance agents, certain home workers, and traveling sales people.