You want to file your income tax, but you still haven't received your W-2 forms. Contact your employer again, and ask that your W-2's be sent as soon as possible. If you're planning to file without your W-2's, according to the IRS, it's best to wait until the tax deadline in April. If you need to file immediately, and are willing to make corrections later if needed, your refund may soon be in the mail.

File Form 4852

You'll need to complete a Form 1040 first, or the tax form that you use to file your taxes. Visit the IRS website online and order Form 4852, Substitute for Form W-2, Wage and Tax Statement. You'll receive two copies of Form 4852 and an instruction booklet within one to two weeks. When you're ready to fill out Form 4852, gather all of your pay stubs from the last payday of the tax year. If you don't have your pay stubs, you'll need to estimate your income, including tips, and any other compensation you received before tax and insurance deductions. On Line 7, enter your wages including tips, and any other compensation that you received in the tax year. The second part of line 7 will ask you to enter the amount of state and federal tax withheld, as well as Social Security and Medicare tax. Lines 9 and 10 ask you how you calculated your tax amounts, and the steps you took to receive your W-2 from your employer. If needed, you may attach a separate sheet detailing the steps you took. Once the form is completed, sign and date it, and retain a copy for your records. Attach the original Form 4852 and any documentation to your income tax return. You can mail in your form to the IRS address listed in your instruction booklet, or you can have your return filed electronically by a tax professional. In some cases, you may be able to file by phone.

Amended Tax Return

If you receive your W-2's after you have filed Form 4852, and the amounts differ from what you reported to the IRS, you'll need to file Form 1040X, Amended U.S. Individual Income Tax Return. Form 1040X requires some mathematical calculations, so you may want to have this form done by a tax professional. After you've completed your personal information, you'll be asked to list the gross income amount that you reported on Form 4852, and the gross amount on your W-2. Subtract the difference between the two and enter the corrected amount. Amounts may be positive or negative. Fill in the rest of the information, comparing the amounts on Form 4852 with amounts on your W-2, and subtracting the difference. When you reach line 17, calculate the amount of tax you paid on your original return, and any additional tax paid after you filed the original return. Add all the corrected amounts on lines 11 through 17, and enter the total on line 18. Calculate whether you will receive a refund or owe taxes, and enter on the appropriate line. The second part of the form asks you to explain each change you are making, and to list the appropriate line number. Attach any supporting documentation to your 1040X Form and mail it to the appropriate IRS office.

Source:

Internal Revenue Service: Form 4852

More Information:

Internal Revenue Service: Forms and Publications

Internal Revenue Service: Form 1040X