Although it is possible to prepare a preliminary tax return based on your final pay stub for the year, your pay stub is not the official IRS-recognized document for your income. Taxpayers should not use their final pay stub, a similar substitute form, or Form 4852 to file their income tax return prior to the receipt of an employer-provided Form W-2.
The amount of gross wages showing on the final pay stub may not match what your employer will enter in Form W-2, Box 1 Wages, tips, other comp due to any of the following reasons:
If you receive a Form W-2 or Form W-2C after your return is filed, and the information differs from that reported on your return, you must amend your return by filing Form 1040X Amended U.S. Individual Income Tax Return.