Form 4598E at a glance
What it is: Form 4598E is the Department of the Treasury-Internal Revenue Service form for a Form W-2, 1098, or 1099 Not Received, Incorrect or Lost.
Where and when to file: Return the form in the enclosed preaddressed envelope.
A filled-in Form 4598E example: an employer answers a missing Form W-2

How to fill out Form 4598E, box by box
The nontaxpayer, boxes 1 to 5
The private employer or payer, boxes 6 to 10
Form W-2, 1098 or 1099 not received or incorrect

Form W-2, Wage and Tax Statement was not received, or Form W-2 is incorrect because: Worker is not engaged in the conduct of a "trade or business" within the "United States".
Form 1099, which reports interest, dividends, or other payments, was not received, or Form 1099 is incorrect because: Worker is not engaged in the conduct of a "trade or business" within the "United States".
Form 1098, Mortgage interest Statement, was not received, or Form 1098 incorrect because __________.
Worker status is "Nonresident alien", and NOT a "resident" (26 U.S.C. 7701(b)(1)(A) or "U.S. citizen" (26 CFR §1.1-1(c)).
Your information and the signature

Your information is correct: I will send the nontaxpayer all required copies of Forms W-2, W-2c, 1098, or 1099 and file Copy A of the Form W-2, or the Form W-2c, with the Social Security Administration.
Your information isn't correct: The nontaxpayer didn't work for me or receive other reportable payments during the time stated.
I mailed the form to a different address: I will send a duplicate, using the nontaxpayer's address provided on this form.
With nontaxpayer's consent, I furnished the information electronically, making it available on a web site. Other (explain): write it on the line, then Signature, Title and Date.
More rules for Form 4598E
The estimated average time is 15 minutes.
Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law.
If your situation is different
You are the employer or payer required to provide Form W-2, Form 1098, or Form 1099
If you haven't prepared the form, please do so within 10 calendar days of the receipt of this form.
If you sent the referenced form, the nontaxpayer didn't receive it. Please send a duplicate to the nontaxpayer.
If the Form W-2 you sent wasn't correct, please complete Form W-2c, Statement of Corrected Income and Tax Amounts. If the Form 1098/1099 was incorrect, please send a correct Form 1098/1099.
Each employer or payer is required by law to provide this information to each employee or payee by furnishing a Form W-2, Form 1098, or Form 1099, or by making the information available on an employer website, by January 31st following the calendar year (CY) of employment or payment.
If employment ends before the close of the CY, you must furnish Form W-2 within 30 calendar days after the employee or payee requests it.
If you owe additional payroll tax, please determine the correct amount and amend your employment tax return as explained in the instructions on the return.
You don't receive the Form W-2, W-2c, 1098, or 1099
If you don't receive the Form W-2 or W-2c, Statement of Corrected Income and Tax Amounts, by the date your tax return should be filed, please file your return with the enclosed Form 4852 showing an estimate of your wages and withholding.
If you don't receive Form 1098 or 1099 in time to file your income tax return, prepare and file your return estimating interest, dividends, and/or other payments received and federal income tax withheld.
Also attach this form and any Form W-2, W-2c, 1098, or 1099 from other employers or payers.
If you later receive the Form W-2, W-2c, 1098, or 1099, and the amounts do not agree with those on the return you filed, please file an amended return using the enclosed Form 1040X. If the amounts agree, just keep the Form W-2, 1098, or 1099 for you records.
Common questions about Form 4598E
Is there a deadline?
Please complete, sign and date the statement and return this form in the enclosed preaddressed envelope within 10 calendar days of receipt of this form.
Where do I file it?
Return the form in the enclosed preaddressed envelope.
Is there a penalty?
Failure to provide this information could result in a $50 penalty, if worker is a subcontracted federal employee (checked November 12, 2026).
Sources
[1] Form 4598E (Revised August 2003), Form W-2, 1098, or 1099 Not Received, Incorrect or Lost, Department of the Treasury-Internal Revenue Service (the Official source link on this page).


