How would you handle this?

[Tax Prep by Deb]

I have a client, who is also a very good friend of mine. She has been working as a waitress part time for half of last year. After repeated requests she was finally given a hand written w-2 which shows in box 1) $1,952.23 box 2) $207.00 box 3) (nothing in this box) box 4) $317.21, box 5) (nothing in this box) box 6) $74.19.

Nothing in box 7 or 8.

My client does report her tips to her employer and when she found her last paystub for the year it indicated wages and tips totaled $5,115 which would make the amounts in box 4 & 5, social security tax withheld and medicare tax withheld correct. But box one is only showing the amount for her wages, none of her tips, nor is there any amount in box 7 social security tips.

It's not likely that she will be able to get them to correct the W-2, but she would like to file with the correct figures.

My thinking is using a substitute W-2 with the correct information, even though she has a W-2 it is grossly wrong, hand written at that.

Any thoughts?

Deb!

[kcjenkins]

I'd agree with you Deb. Use the last pay stub as your guide and backup for the Form 4852.

Unless you want to try calling the employer, and explaining what is wrong with the W-2 and offer to correct it for them? They may simply have no idea of the proper way to report the tip income.