client didn't get W-2 from defunct employer

[mjacobslaw]

Client (a relative; I don't normally do tax work) started
working for a shaky new restaurant business in December
2006, quit at end of January 2007. Business has since
disconnected its phone and apparently gone out of business.
Don't know yet if it was a corporation or sole proprietor.

All client got from employer for IRS 1040 purposes was a
printout of the company's accounting program showing his
December gross wages, the amounts withheld for Medicare, Soc
Sec, State and Fed income tax, and his takehome net.
Employer never sent him a W-2 and (we suspect) may not have
filed with IRS nor paid over the withholding taxes they kept
from their employees.

Any suggestions? Goal A is to process client's return and
get him a refund ASAP, but goal B, if appropriate, would be
to get the IRS on this business' tail about their apparent
tax fraud. Can I file a 1040 and claim a return for
withheld taxes even without a W-2 (attaching the printout,
and a letter of explanation)? Or what?

Thanks so much.

W. Michael Jacobs (mjacobslaw @ juno . com)
LAW OFFICE OF W. MICHAEL JACOBS
10440 Little Patuxent Pkwy #300
Columbia MD 21044
(tel) 410-740-5685 (fax) 410-740-4300

 

[Frederick Lorca]

Can I file a 1040 and claim a return for

withheld taxes even without a W-2 (attaching the printout,
and a letter of explanation)? Or what?

Yes. Use IRS Form 4852.

http://www.irs.gov/pub/irs-pdf/f4852.pdf

For more information, see Topic 154 on the IRS website.

http://www.irs.gov/taxtopics/tc154.html

Frederick Lorca

 

[Drew Edmundson]

Client (a relative; I don't normally do tax work) started
working for a shaky new restaurant business in December
2006, quit at end of January 2007. Business has since
disconnected its phone and apparently gone out of business.
Don't know yet if it was a corporation or sole proprietor.

All client got from employer for IRS 1040 purposes was a
printout of the company's accounting program showing his
December gross wages, the amounts withheld for Medicare, Soc
Sec, State and Fed income tax, and his takehome net.
Employer never sent him a W-2 and (we suspect) may not have
filed with IRS nor paid over the withholding taxes they kept
from their employees.

Any suggestions? Goal A is to process client's return and
get him a refund ASAP, but goal B, if appropriate, would be
to get the IRS on this business' tail about their apparent
tax fraud. Can I file a 1040 and claim a return for
withheld taxes even without a W-2 (attaching the printout,
and a letter of explanation)? Or what?

See Form 4852:

http://www.irs.gov/pub/irs-pdf/f4852.pdf

It is a substitute W-2 to be used in this type situation.

 

[bono9763]

Client (a relative; I don't normally do tax work) started
working for a shaky new restaurant business in December
2006, quit at end of January 2007. Business has since
disconnected its phone and apparently gone out of business.
Don't know yet if it was a corporation or sole proprietor.

All client got from employer for IRS 1040 purposes was a
printout of the company's accounting program showing his
December gross wages, the amounts withheld for Medicare, Soc
Sec, State and Fed income tax, and his takehome net.
Employer never sent him a W-2 and (we suspect) may not have
filed with IRS nor paid over the withholding taxes they kept
from their employees.

Any suggestions? Goal A is to process client's return and
get him a refund ASAP, but goal B, if appropriate, would be
to get the IRS on this business' tail about their apparent
tax fraud. Can I file a 1040 and claim a return for
withheld taxes even without a W-2 (attaching the printout,
and a letter of explanation)? Or what?

Sure. Just file a substitute W2 (Form 4852.) You've got all
the info you need to fill it out: wages, withholding, SS,
medicare. If you have the EIN of the business, you can even
file it electronically. If not, it will have to be mailed
in. The client needs to sign the form, but no need to attach
a copy of the printout.

 

[parrisbraeside]

Client (a relative; I don't normally do tax work) started
working for a shaky new restaurant business in December
2006, quit at end of January 2007. Business has since
disconnected its phone and apparently gone out of business.
Don't know yet if it was a corporation or sole proprietor.

All client got from employer for IRS 1040 purposes was a
printout of the company's accounting program showing his
December gross wages, the amounts withheld for Medicare, Soc
Sec, State and Fed income tax, and his takehome net.
Employer never sent him a W-2 and (we suspect) may not have
filed with IRS nor paid over the withholding taxes they kept
from their employees.

Any suggestions? Goal A is to process client's return and
get him a refund ASAP, but goal B, if appropriate, would be
to get the IRS on this business' tail about their apparent
tax fraud. Can I file a 1040 and claim a return for
withheld taxes even without a W-2 (attaching the printout,
and a letter of explanation)? Or what?

Attached a completed Form 4852 to the return. I recommend
paper filing the return.

 

[Mike Jacobs]

(e-mail address removed) wrote:

Sure. Just file a substitute W2 (Form 4852.) You've got all
the info you need to fill it out: wages, withholding, SS,
medicare. If you have the EIN of the business, you can even
file it electronically. If not, it will have to be mailed
in. The client needs to sign the form, but no need to attach
a copy of the printout.

Thanks to Bono and all others who replied (even those with
fake email addys that I tried to reply to directly...)

That's exactly the answer I needed, for future reference.
In this case, the empkloyer did finally come thru with a
genuine W-2 so were able to electronically file a 1040EZ
with no attachments needed.

 

[2bears]

Client (a relative; I don't normally do tax work) started
working for a shaky new restaurant business in December
2006, quit at end of January 2007. Business has since
disconnected its phone and apparently gone out of business.
Don't know yet if it was a corporation or sole proprietor.

All client got from employer for IRS 1040 purposes was a
printout of the company's accounting program showing his
December gross wages, the amounts withheld for Medicare, Soc
Sec, State and Fed income tax, and his takehome net.
Employer never sent him a W-2 and (we suspect) may not have
filed with IRS nor paid over the withholding taxes they kept
from their employees.

Any suggestions? Goal A is to process client's return and
get him a refund ASAP, but goal B, if appropriate, would be
to get the IRS on this business' tail about their apparent
tax fraud. Can I file a 1040 and claim a return for
withheld taxes even without a W-2 (attaching the printout,
and a letter of explanation)? Or what?

It's happened to one of my clients too, I found this IRS
webopage useful:
http://www.irs.gov/newsroom/article/0,,id=106470,00.html

Summary: There's a Form 4852 you fill in and attach to the
return as a replacement W-2 and the IRS wants you to call
them about it too. More importantly, save the wage
information for future reference if the Social Security
earnings report that comes out annually doesn't pick up this
year due to the W-2 problem.

 

[Missy]

Client (a relative; I don't normally do tax work) started
working for a shaky new restaurant business in December
2006, quit at end of January 2007. Business has since
disconnected its phone and apparently gone out of business.
Don't know yet if it was a corporation or sole proprietor.

All client got from employer for IRS 1040 purposes was a
printout of the company's accounting program showing his
December gross wages, the amounts withheld for Medicare, Soc
Sec, State and Fed income tax, and his takehome net.
Employer never sent him a W-2 and (we suspect) may not have
filed with IRS nor paid over the withholding taxes they kept
from their employees.

Any suggestions? Goal A is to process client's return and
get him a refund ASAP, but goal B, if appropriate, would be
to get the IRS on this business' tail about their apparent
tax fraud. Can I file a 1040 and claim a return for
withheld taxes even without a W-2 (attaching the printout,
and a letter of explanation)? Or what?

Form 4852 substitute w-2 will do nicely.

Missy Doyle