Tax Season 2012 FAQS: Entry 7
I do not have my W2 form but I have my last check stub. Do I have to wait for my W2 form or can I use my check stub to file?
Unfortunately, it is against IRS rules and regulations to use a check stub in lieu of a W2 form prior to January 31st. The reason is that if you filed based on your check stub, you may receive a W-2 form whose information does not match the check stub. At this point, if the W-2 form is correct, you will need to file an amended return Form 1040X to make the necessary changes.
Nonetheless, this does not stop tax preparers from accepting your check stub in order to get business. The employer has until January 31st to issue your W2 form.





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