If you worked this past year for a company that went out of business, you may never see a W-2 form for your taxes. So, what do you do? CPA Sheldon Donner, tax advisor to the web site www.moneybulletin.com says if you don't get a W-2,

"You would include a form 4852 and explain on that form what you have done to obtain your W-2 and the reasons why you have not obtained it. Then what you should include with your tax return is your best estimate if the salary and wages that you've earned and the witholding. Remember, if the employer has filed payroll tax returns with the IRS, the IRS already has that information. But, if the company went out of business, it's not unlikely that they have failed to file their payroll tax returns and you've not received any credit for the income you have earned or more importantly the amount of taxes withheld."

To deal with that, Sheldon says attach a copy of your last pay stub from the now defunct company to form 4852.

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