Household Employment Blog | Nanny Tax Information

W-2 deadline - What to do if you haven’t gotten yours?

Written by HomeWork Solutions | 1/29/13 10:52 PM

Q. The W-2 deadline has passed by and you haven’t gotten yours? What to do?

IRS requires employers to post mark W-2 Forms no later than January 31st. 
The IRS encourages you to allow at least until February 15th for the form to be delivered. They recommend you contact your employer at the earliest possible date to confirm that they have your current address if you have moved in the last year.

Q. It is February 16th and the form is still missing?

Nannies and other household employees call HWS every year in a panic when they don’t get their W-2 form.  Before submitting any paperwork to the IRS, we suggest the following actions be taken:

  1. Contact your employer! Call or send an email, the employer may have a reason for the delay, a question, or may have just completed it.
  2. If the reason is a change of address, or any distribution issue, please provide the new address and allow a couple of weeks to receive the replacement form.   Electronic copies would work as well.
  3. If you find the employer has no intention to provide you a W-2, remind him you are a household employee and you are entitled to this form.  Use the same reasons if the employer intents to give you a form 1099 for Independent Contractors.  Household Employees are not independent contractors. Accepting a 1099 makes YOU responsible for your employer’s taxes!
  4. It is a common scenario that family and nanny have gone separate ways and making the contact seems impossible.  The nanny is still responsible to report her earnings to the IRS.  Anytime the W-2 form is not received, the nanny needs to file Form 4852, which substitutes the W-2.

Q. What is Form 4852?

Per IRS, Form 4852 serves as a substitute for Forms W-2, W-2c, and 1099-R and is completed by taxpayers or their representatives when:

  • Their employer or payer does not give them a Form W-2 or Form 1099-R, or
  • An employer or payer has issued an incorrect Form W-2 or Form 1099-R, and has not issued a Form W-2c or corrected Form 1099-R after you have requested it.

Attach this form to the back of your income tax return, before any supporting forms or schedules.

Questions? There is a more in depth discussion at  the HomeWorkSolutions.com website OR call for a free consultation at 800.626.4829.  Our Friendly and Helpful tax specialists will be happy to assist you!

 
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