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Category: Form W-2 Questions

Form 4852 - Substitute Form W-2 / Form 1099-R

According to the IRS:
"Authorized IRS e-file Providers are prohibited from submitting electronic returns to the IRS prior to the receipt of all Forms W-2, W-2G, and 1099-R from the taxpayer.

If the taxpayer is unable to secure and provide a correct Form W-2, W-2G, or 1099-R, the return may be electronically filed after Form 4852, is completed in accordance with the use of that form.  This is the only time information from pay stubs or Leave and Earning Statements (LES) is allowed.

The IRS monitors Authorized IRS e-file Providers for compliance with the Revenue Procedure 2007-40 and IRS e-file rules and requirements.  Monitoring visits will be conducted to investigate complaints and to ensure compliance."

Form 4852 Instructions state: "You should always attempt to get Form W-2 or Form 1099-R from your employer or payer before contacting the IRS or filing Form 4852.  After February 14, you may call the IRS at 1.800.829.1040 if you still have not received Form W-2 or Form 1099-R.   If you don't receive the missing form in sufficient time to file your income tax return timely, you may use the Form 4852 that the IRS sent you".

To display instructions for entering a substitute Form W-2 in the tax program click here.

To display instructions for entering a substitute Form 1099-R in the tax program click here.

NOTE: This is a guide on entering Form 4852 into the TaxSlayer Pro program.  This is not intended as tax advice.

Additional Information:
Instructions for Form 4562

Last Updated: 5/31/2018

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