How to Get a W-2 for a Deceased Person: Employer, IRS, or SSA

To get a W-2 for a deceased person, contact the former employer’s payroll department first, and if that doesn’t work, request a free Wage and Income Transcript from the IRS by filing Form 4506-T. Either route requires a death certificate and proof that you have legal authority to act for the estate. The IRS will not release a decedent’s wage records to anyone who cannot document that authority.

Who Can Legally Request the W-2

Federal confidentiality rules limit access to a decedent’s tax information. A return is open to inspection by the administrator, executor, or trustee of the estate on written request.¹ Heirs, next of kin, and beneficiaries named in the will can also request records, but only if the IRS finds they have a material interest affected by the information.

A surviving spouse who is filing a joint return for the year of death has independent standing, because either spouse on a joint return can access that return’s information.¹ That path usually involves the fewest bureaucratic hurdles.

Anyone else acting for the estate has to establish authority with the IRS by filing Form 56, Notice Concerning Fiduciary Relationship. Form 56 links you to the decedent’s Social Security number and authorizes you to handle tax matters for the estate.² Without that filing or a court appointment, the IRS will not release wage data.

Documents to Have Ready

Before contacting anyone, gather:

A certified copy of the death certificate from the state or local vital records office. Order several copies, because both employers and government agencies may want one.
Letters testamentary or letters of administration. These court-issued documents prove that a probate court appointed you to manage the estate, and the IRS lists them as acceptable proof of authorization.³
Form 56, if you have not already filed it. The instructions say to file it whenever you create a fiduciary relationship.⁴
The decedent’s full legal name, Social Security number, date of death, and last known address.

A copy of the will is not enough on its own. The IRS has stated that a will cannot serve as evidence of personal representative status; you need the court certificate.⁵

Requesting the W-2 From the Employer

Calling or writing the former employer’s payroll or HR department is usually the quickest route. Send the request by certified mail with return receipt and include a copy of the death certificate and your letters testamentary or administration.

Employers must furnish the W-2 by the end of January following the tax year. For tax year 2026, that deadline is February 1, 2027. If the estate or a survivor asks for it earlier, the employer must provide the completed W-2 within 30 days of the request or 30 days of the final wage payment, whichever is later.⁶ If the employer misses that window, you have grounds to escalate to the IRS.

Some employers will ask you to sign an internal release or provide a mailing address for the estate. Follow up in two to three weeks if nothing arrives. If the employer has closed or you cannot reach anyone, go to the IRS transcript route instead. That is what it is designed for.

Requesting a Wage and Income Transcript From the IRS

When the employer is unavailable or unresponsive, the IRS can send a Wage and Income Transcript that lists everything reported under the decedent’s Social Security number. The transcript covers W-2s, the entire 1099 series, 1098 forms, and 5498 forms.⁷ Transcripts are available for the current tax year and the nine prior years.⁸

Filing Form 4506-T

The tool is Form 4506-T, Request for Transcript of Tax Return. Enter the decedent’s name, Social Security number, and last known address. Check the box for “Wage and Income Transcript” and specify the tax year through the date of death. Attach your proof of authority: letters testamentary and a copy of the death certificate, or a completed Form 56.⁹

Form 4506-T can only be submitted by mail or fax. There is no online submission option. The mailing address depends on where the decedent lived, and the IRS publishes a chart matching states to service centers.¹⁰ Most requests are processed within 10 business days, with delays during peak filing season or when supporting documents are incomplete.¹¹ The transcript is free.

Why the Online Tool Will Not Help You

The IRS “Get Transcript” service is restricted to individual taxpayers retrieving their own records, and the IRS states that use by any other entity is prohibited.¹² You can order a transcript online, but it will be mailed to the deceased person’s address of record, not to you.³ If you no longer have access to that address, Form 4506-T by mail or fax is the reliable option. You can also call the IRS automated transcript line at 800-908-9946.¹³

Why the Numbers on the W-2 May Look Low

When someone dies mid-year, there is often accrued pay, unused vacation, or a final bonus paid after the date of death. How that money shows up depends on when it was paid.

If the employer pays those wages in the same calendar year the employee died, Social Security and Medicare are still withheld, but the employer does not include that post-death payment in Box 1 of the W-2. It appears only in Box 3 (Social Security wages) and Box 5 (Medicare wages), with matching taxes in Boxes 4 and 6.⁶ The employer also reports the same payment to the estate or beneficiary on a Form 1099-MISC in Box 3, so both forms may arrive covering overlapping amounts without double-counting.¹⁴

If the payout does not happen until the year after death, the employer should not put it on a W-2 at all and should not withhold Social Security or Medicare. The full amount goes on a 1099-MISC issued to the estate or beneficiary.¹⁴ So if the W-2 wage figure looks smaller than expected, that is often the reason.

When There Is No Court-Appointed Executor

Not every estate goes through full probate. Many states allow a simplified process using a small estate affidavit when the total estate value falls below a threshold that ranges roughly from $10,000 to $275,000 depending on the state.

The IRS page on requesting a deceased person’s information lists letters testamentary, letters of administration, and Form 56 as acceptable proof of authority.³ Small estate affidavits are not specifically named as an accepted alternative on that page. If no court has appointed a personal representative, filing Form 56 is your best path to establishing authority for a transcript request.

For claiming a refund on the final return without a court appointment, Form 1310 fills the gap. A person who is not a surviving spouse and who lacks a court appointment checks Box C on Form 1310, completes Part II, and attaches it to the final return. Keep proof of death in your records in case the IRS asks, though you do not need to attach it to the form.⁵

Social Security Administration as a Last Resort

If the employer and the IRS both come up empty, the Social Security Administration keeps its own earnings records and can provide W-2 data to a deceased person’s legal representative.⁷ For itemized earnings information, complete Form SSA-7050, Request for Social Security Earnings Information. The SSA charges a fee for itemized statements requested for purposes outside Social Security program administration.¹⁵ Call the SSA at 800-772-1213 or visit SSA.gov to start.

One catch: SSA earnings data for the most recent tax year is often incomplete until employers finish reporting, which can run well into the year after death. The SSA route is more useful for verifying prior-year earnings than for pulling current-year W-2 data quickly.

1
Office of the Law Revision Counsel. 26 USC 6103 – Confidentiality and Disclosure of Returns and Return Information
2
Internal Revenue Service. About Form 56, Notice Concerning Fiduciary Relationship
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Internal Revenue Service. Request Deceased Person’s Information
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Internal Revenue Service. Instructions for Form 56
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Internal Revenue Service. Form 1310 – Statement of Person Claiming Refund Due a Deceased Taxpayer
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Internal Revenue Service. General Instructions for Forms W-2 and W-3 (2026)
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Internal Revenue Service. Topic No. 159, How to Get a Wage and Income Transcript or Copy of Form W-2
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Internal Revenue Service. Transcript Types for Individuals and Ways to Order Them
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Internal Revenue Service. About Form 4506-T, Request for Transcript of Tax Return
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Internal Revenue Service. Where to File Addresses for Filing Form 4506-T
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Internal Revenue Service. Form 4506-T, Request for Transcript of Tax Return
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Internal Revenue Service. Transcript Services for Individuals – FAQs
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Internal Revenue Service. Get Your Tax Records and Transcripts
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Internal Revenue Service. IRS Resource Guide – Decedents and Related Issues
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Social Security Administration. How Can I Get a Detailed Earnings Statement