Before submitting a federal tax return, taxpayers should ensure they have received all required documents and that the information is accurate. Missing forms such as Form W-2 or Form 1099 are a common issue during tax season.
If documents have not been received, the first step is to contact the employer, payer, or issuing organization and request a copy or correction.
Here’s what taxpayers should do if they haven't received their Form W-2 or Form 1099 yet.
Taxpayers can also access their IRS Individual Online Account to review available wage and income transcripts for 2025. However, in some cases, transcripts may not appear if the IRS has not yet received data from the employer.
Available documents may include:
- Form W-2 (wages and taxes)
- Form 1095-A (health insurance)
- Form 1099-NEC (nonemployee income)
- Form 1099-DIV (dividends)
- Form 1099-INT (interest income)
- Form 1099-MISC (miscellaneous income)
If necessary, taxpayers can estimate their income and withheld taxes to avoid delays. In such cases, they should use Form 4852 as a substitute for missing W-2 or 1099-R forms.
If the correct document arrives later and differs from the reported information, taxpayers must file an amended return using Form 1040-X.
Special attention should be given to Form 1099-G related to unemployment benefits. Since unemployment compensation is taxable, it must be reported accurately.
If the form contains incorrect information, taxpayers should contact the issuing state agency to request a corrected version. If a corrected form is delayed, they should still file using accurate income figures.
Receiving a Form 1099-G without having received unemployment benefits may indicate potential identity theft and should be addressed immediately.