网上找到的 Internal Revenue Manual § 21.3.6.4.7(8).↵: If a taxpayer states he/she forgot to attach the Form W-2 to the return, advise the taxpayer to wait for a notice from the processing campus requesting the missing information. Advise the taxpayer to attach the Form W-2 to the notice and return it to the processing campus that issued the notice. Do not advise the taxpayer to send the Form W-2 prior to receiving the notice.