Before filing a federal tax return, taxpayers should make sure they have all required tax documents in hand and verify that the information is accurate. Missing forms can delay the filing process, but there are steps taxpayers can take to move forward and avoid filing an incomplete return.
If a Form W-2 or Form 1099 has not arrived, the first step is to contact the employer, payer, or issuing agency and request a copy or a corrected version if needed.
Taxpayers may also be able to access certain records through an IRS Individual Online Account, where available wage and income transcripts for 2025 can be viewed and downloaded. In some cases, however, a transcript may not yet appear if the IRS has not received the information from the employer or payer.
Available documents may include:
When a tax document is still unavailable, taxpayers may need to estimate wages, payments received, and taxes withheld in order to file on time. In those situations, the IRS says taxpayers should use Form 4852, which serves as a substitute for certain missing forms, including a Form W-2 or Form 1099-R.
This can help taxpayers avoid filing a return that is incomplete or delayed simply because a document never arrived.
If a taxpayer files using estimated amounts and later receives a missing or corrected Form W-2 or Form 1099-R, the information should be reviewed carefully.
If the actual figures differ from what was originally reported, the taxpayer will need to file Form 1040-X, Amended U.S. Individual Income Tax Return, to correct the return.
Taxpayers who received unemployment compensation should remember that those benefits are generally considered taxable income and must be reported on a federal tax return.
If a taxpayer receives an incorrect Form 1099-G, they should contact the issuing state agency and request a corrected form showing the proper benefit amount. If a corrected form cannot be obtained in time, the taxpayer should still file an accurate return using the amount of unemployment income actually received.
In some situations, a taxpayer may receive a Form 1099-G for unemployment compensation even though they never collected unemployment benefits.
This may be a warning sign of identity theft. If that happens, the taxpayer should take steps to report the issue and work with the state agency involved to correct the record.
Missing or incorrect tax documents can create confusion during filing season, but taxpayers do have options. Taking the time to track down missing forms, use IRS resources, and correct errors promptly can help reduce the risk of delays, amended returns, or identity theft issues.
If you are missing important tax documents or are unsure how to report income accurately, Porte Brown’s accounting professionals can help you file with greater confidence.
Source: IRS Tax Tip 2026-25
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