An individual with substantial or any earned income from 2019 who either lost their job at the beginning of the year, or lost a new job they were supposed to start due to covid, has no 2020 W2's to submit. They are SOL with regards to e-filing. With everything that's going on, the dismemberment of the U.S postal service, and words from the IRS's mouth, there's no telling when or if your paper return will be received. 

It's not like you can upload your 2019 w2's on your 2020 taxes. **bleep**, if you e-file every year they should know your information already.

The issue is that there's no guidance or at the very least acknowledgement. It's as though they never conceived that this would be a problem.