If an employer never sends a W-2 form to you are you responsible for filing it?

Yes. You must file your tax return on time even if you don't receive your W-2 form. Form W-2 is Wage and Tax Statement. It's an IRS form that your employer is required to provide or send to you by January 31st. If January 31st falls on a weekend, then the deadline is extended to the next business day. For 2008 W-2 forms, the deadline was February 2, 2009. For 2009 W-2 forms, the deadline is Monday, February 1, 2010.

If you don't receive your W-2 form by the deadline, contact your employer. If you still haven't received your W-2 by mid-February, contact the IRS at 1-800-TAX-FORM(1-800-829-1040) to report this situation. If you have your last paystub, refer to it in filling out Form 4852(Substitute for Form W-2, Wage and Tax Statement) and attach it to your return.