Instructions for When an Employee Asks for a New Copy of Their W-2

This time of year employees often ask their employer for a new copy of their W2 form as they may have “lost” it.  Per the IRS, the employer needs to write “REISSUED STATEMENT” on the new copy and furnish it to the employee.  The employer does not need to send a “reissued statement” to the Social Security Administration as their was no change to the form.  If the employer wishes to charge the employee a fee for this reissued statement, the IRS will not prohibit them from doing so.  See the IRS’ 2009 Instructions for Forms W2 and W3 for details (bottom of page 6).