Before filing a federal tax return, taxpayers should make sure they have the necessary and correct documents.
Here’s what taxpayers should do if they haven’t received their Form W-2 or Form 1099 yet.
Taxpayer options for missing documents
- Contact the employer, payer or issuing agency and request the missing or corrected documents.
- Taxpayers who have an IRS Individual Online Account can view and download their available wage and income transcripts for 2025. In some cases, a transcript may not populate and a message of “No record of return filed” may show. This is because the IRS has not received the data from the employer. Other tax documents can be downloaded and include:
- Form W-2, Wage and Tax Statement
- Form 1095-A, Health Insurance Marketplace Statement
- Form 1099-NEC, Nonemployee Compensation
- Form 1099-DIV, Dividends and Distributions
- Form 1099-INT, Interest Income
- Form 1099-MISC, Miscellaneous Information
- If needed, taxpayers can estimate the wages or payments made to them, as well as any taxes withheld. To avoid filing an incomplete return, they should use Form 4852, 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.
- If they receive the missing or corrected Form W-2 or Form 1099-R after filing their tax return and the information differs from their previous estimate, they must file Form 1040-X, Amended U.S. Individual Income Tax Return.
What to do if a Form 1099-G for unemployment benefits is incorrect
Unemployment benefits are considered taxable income; therefore, taxpayers must report any unemployment compensation on their tax return.
- Taxpayers who receive an inaccurate Form 1099-G should contact the issuing state agency to request a revised Form 1099-G showing their correct benefits. If they are unable to get a timely, corrected form from the state, they should still file an accurate tax return, reporting only the income received.
- If the taxpayer didn’t receive unemployment benefits but did receive a Form 1099-G for unemployment compensation, this may be a sign that the taxpayer’s identity was stolen.
More information
Original content by irs.gov. This information is provided with the understanding that Payroll Partners is not rendering legal, human resources, or other professional advice or service. Professional advice on specific issues should be sought from a lawyer, HR consultant or other professional.
