How such situation can be handled?

Client worked for an employer who just disappeared in 2019. No W-2 was issued and the employer is nowhere to be found now. Client also lost most of the check stubs and therefore we can only re-construct her payroll records, such as the tax withholding, partially based on the few check stubs that she still have and partially based on estimations.

How would you handle such a situation?

https://www.irs.gov/newsroom/form-w-2-m ... s-can-help

I'd contact the IRS and get a record of her account. Though, I don't know that they're back at work yet, so you might have trouble getting it right now.

Don't county on anything from IRS or to be more to the point don't plan on the employer mailing in W-2s. Contact your state unemployment tax agency and see if they can tell you what the client earned and when before the employer went missing. The pay stubs you have will give you what you need to back into what should have been on the W-4/

Thank you. I plan to do the best I can to help the client, calling the IRS practitioner hotline for his 2019 transcript, calling the state department for his ex-employer’s quarterly payroll filing information, etc. It is just an very unfortunately situation for them.

You will need a POA for the EDD and remember that they are unbelievably swamped right now due to the gigantic number of unemployment filings. Hopefully you have the Federal or the state employer ID number from a past return.