
The Internal Revenue Service provides instructions for assembling your tax return, including what to do with your W-2s and where to send the forms if you e-filed your return. These instructions describe where to place any required supporting documents for your return, and how to organize them. Instructions for e-filers differ from those for taxpayers who mail their returns.
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Taxpayers who mail in their tax returns attach their W-2s to the front of the individual tax return form used. Look for the instruction, "attach W-2 forms here," in the middle of the page at the left margin. The IRS also directs taxpayers to attach, if received, any 1099-R, Form W-2c and Form 2439. E-filers do not send W-2 forms to the IRS; however, they should use the appropriate form to mail other required documents to the agency.

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Assemble other forms and documents behind the 1040 form in the required order if you're mailing in your form. The IRS instructs taxpayers to include only those forms and documents that are required or requested. Assemble the forms and schedules first behind the 1040 form. Place them in order using the "Attachment Sequence No." listed on the form or schedule. Place supporting statements together behind all of the forms and schedule. Use the same order for supporting statements as used for the related forms and schedule. Read the Form 1040 instruction booklet for current tax return assembly rules.
E-filers use Form 8453 to mail specific attachments to the IRS. Send only those forms and documents included in the checklist on Form 8453. Taxpayers may not use this form to submit payments or to send Forms 2439, 1099-R, W-2, W-2c or W-2G. Mail the form and attachments to the address provided on Form 8453.