From Internal Revenue Service (IRS) <[email protected]>
Subject Tax Tip 2025-20: How to file when taxpayers have incorrect or missing documents
Date March 25, 2025 12:27 PM
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IRS Tax Tips March 25, 2025

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Issue Number:  Tax Tip 2025-20
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*How to file when taxpayers have incorrect or missing documents*

Taxpayers should make sure they have all their documents before filing a federal tax return. Those who haven't received a W-2 or Form 1099 [ [link removed] ] should contact the employer, payer or issuing agency and request the missing or corrected documents.

If a taxpayer doesn't receive the missing or corrected form in time to file their tax return, they can estimate the wages or payments made to them, as well as any taxes withheld. To avoid filing an incomplete return, they may need to 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. [ [link removed] ]

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 [ [link removed] ].

Most taxpayers should have received their documents by Jan. 31. These may include:

• Form W-2, Wage and Tax Statement
• Form 1099-MISC, Miscellaneous Income
• Form 1099-INT, Interest Income
• Form 1099-NEC, Nonemployee Compensation
• Form 1099-G, Certain Government Payments, like unemployment compensation or state tax refund
• Letter 6419, 2021 Total Advance Child Tax Credit Payments
• Letter 6475, Your 2021 Economic Impact Payment

*Incorrect Form 1099-G for unemployment benefits*

Taxpayers must report unemployment compensation on their tax return as it is taxable income [ [link removed] ].

Taxpayer’s who receive an inaccurate Form 1099-G should contact the issuing state agency to request a revised Form 1099-G showing their correct benefits. Taxpayers who are unable to get a timely, corrected form from states should still file an accurate tax return, reporting only the income they did receive.

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 [ [link removed] ].

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