Many errors can occur when processing W-2’s and 1099’s.
Question: I received an incorrect W-2 form. I can’t get my former employer to issue a corrected W-2? What should I do?
Answer: If your attempts to have an incorrect Form W-2  corrected by your employer are unsuccessful and it is after February 15th, contact the IRS toll-free at 800-829-1040.
Helpful hint: An IRS representative can initiate a Form W-2 (PDF) complaint.
A letter will be sent to the employer requesting that they furnish a corrected Form W-2 to you within ten days. The letter advises the employer of their responsibilities to provide a correct Form W-2 (PDF) and of the penalties for failure to do so.
You will be sent a letter that provides instructions and Form 4852 (PDF), Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. The Form 4852 may be used in the event that the employer does not provide you with the corrected Form W-2 in time to file your tax return.
When you call the IRS or visit an IRS Taxpayer Assistance Center (TAC), please have the following information available:
Your employer’s name and complete address, including zip code, employer identification number (if known – see prior year’s Form W-2 (PDF) if you worked for the same employer), and telephone number,
Your name, address, including zip code, social security number, and telephone number; and
An estimate of the wages you earned, the federal income tax withheld, and the period you worked for that employer. The estimate should be based on year-to-date information from your final pay stub or leave-and-earnings statement, if possible.