You should always attempt to get Form W-2 or Form 1099-R from your employer or payer before contacting the IRS or filing Form 4852. But you must make the attempt! Then if you can not get the W-2 in this fashion, you have other options. After February 14, you may call the IRS at 1-800-829-1040; if you still have not received Form W-2, but do not file Form 4852 before April 15th. www.irs.gov When submitting the Electronic Return to the IRS, An ERO may electronically file the return after the taxpayer completes Form 4852, Substitute for Form W-2, Wage and Tax Statement. If Form 4852 is used, the non-standard W-2 indicator must be included in the record, and the ERO must maintain Form 4852 in the same manner required for Forms W-2, W-2G and 1099-R. Keep in mind that if you underestimate or overestimate your income you will have to Amend your tax return by filing Form 1040X, Amended U.S. Individual Income Tax Return; you can get the Instructions for Form 1040X; at the IRS website. W-2 information is not available until the fall or after August 15th on the IRS Database. After this date you can call the IRS and they will mail or fax you the information for free. Or you can use Form 4506-T and fax it to the Service Center. I hope this information leads you in the right direction.