Sometimes, although we send all the W-2 forms at the end of the year by using the names and addresses we have in our files, these forms often get lost in the mail, the wrong person receives it (such as an ex-spouse, or a stranger if the employee has moved) and we end up by receiving requests to issue again the W-2 to the employee that claims that never got his/her W-2.
Here is a simple policy regarding on how to handle these requests:
1. Ask that all requests for a duplicate W-2 to be in writing.
2. Create a "Duplicate W-2 Request Form" and note the following information on that form:
- Date of the request
- Date you mailed the duplicate
- Change of address (this will be as a support if the W-2 is returned and the employee complains)
When issuing a duplicate W-2: type "REISSUED STATEMENT" in the upper right corner of the form. It is OK to make a copy of the "Employer's Copy" and send it to the requester.
When issuing a duplicate W-2 to a former employee: make a photocopy of the envelope in a way that will show the address used, and note on that photocopy the date you mailed out the duplicate form.
Returned W-2: if any W-2 forms get returned back by USPS as undeliverable, keep the returned W-2 in the original envelope. If you hear from that employee, put the returned envelope into a new envelope and re-mail it to the correct address. If you do not hear from the employee, keep the returned W-2 in the original envelope for at least 4 years as proof that was mailed by the deadline.
