The IRS does not want returns electronically filed without a taxpayer's W-2. An income tax return should not be electronically filed before the ERO receives a related Form W-2, W-2G, or 1099-R from the taxpayer.
An employer is given until January 31, 20XX, to make sure that employees have received a copy of Form W-2. If the taxpayer is unable to secure and provide the W-2 to the ERO, the ERO can electronically file the return with Form 4852. Be sure that this form is completed in accordance with the instructions for the form and that the correct steps have been taken to obtain a Form W-2, W-2G, or 1099-R.
See IRS Publication 1345 for more information.