An Employee without obligation for employer’s fraud:
1.If your earned income from the employer and the taxes were deducted but employer didn’t pay these taxes to the IRS, then you do not need to pay these taxes. If you submit a substitute W - 2 or filed theEmployer fraud reports to IRS, then you are entitled to a tax previously charged a credit (credit).
2.The employer must provide a W - 2:
Your employer must provide a copy of your W - 2 to you with list of deductions accordingly， andalso submit one copyto the IRS.