Nanny Question: What do I do - I didn't get a W-2?

It is tax time again, and the inquiries from nannies who did not receive a Form W-2 from their employer are coming in. This happens most frequently when the nanny is no longer employed by the family. The following are some tips and steps to take.

• Form W-2 is due January 31 (February 2 this year because the deadline was a weekend). The IRS specifically asks that you allow the employer until February 15 before you report it missing. The January 31 date is the 'mail by' date.

• It is February 15 and you still do not have a W-2. First step is to phone the employer. Often the nanny has moved and the employer does not have a valid mailing address. Allow two additional weeks if you needed to update your address for the employer to obtain/generate a replacement.

• The employer does not intend to give you a W-2 or intends to provide a 1099. The next step is to remind the employer that as a nanny you are entitled to a Form W-2. The employer is responsible to remit the Social Security and Medicare taxes, as well as pay unemployment insurance. The employer is NOT responsible for the nanny's income taxes unless it was agreed to in the written work agreement (rather rare). The IRS Publication 926 is a point of reference to reinforce this.

• Phone Support from the IRS. The IRS encourages employees in this situation to phone 1-800-829-1040 for guidance. In our experience, you will be told the same information as what is contained here, and wait on hold a VERY long time to get this information!

• The employer still refuses to provide the W-2 Form. HomeWork Solutions provides detailed instructions on the steps the nanny should take, including samples forms to act as a guide.