Taxpayers who fill out and file their own returns are allowed to use a year-ending pay stub if they have all the required information, including wages, withholding and employer identification numbers. Paid preparers cannot electronically file an income tax return using only a pay stub.
Filed tax returns must be complete and accurate to the best of the taxpayer's or paid preparer's knowledge. This requirement is met when all income reporting documents have been received. Pay stubs usually do not show the employer EIN and may have a different total for wages earned in the year. Paid tax preparers also are required to retain legible copies of all W-2s, 1099-Rs and W-2Gs until the end of the calendar year.