My son worked at a Gas Station / Convenience store. It was one of a few stores owned by the same person, an Indian National. The owner suddenly and unexpectedly closed the stores. Employees were able to obtain their last paychecks. The pay stubs show all the appropriat deductions but it is now feared that the employer has gone back to his native country and although deductions were made he did not pay the US Gov't. My son did not receive a W2 either so we are wondering how we are to file his taxes this year.

Wait for W-2. If you do not get W-2 by Feb 15th, call IRS 1-800-829-1040.

And if he never gets it, ( is possible if they left the country) he will have to use his check stubs to use on what he was paid, and the deductions.

The check stubs can be used in conjunction with Form 4852 as a substitute for the W-2.