Form 4852: Substitute For Form W-2 or 1099-R

Using Form 4852

Form 4852 is only to be used as a substitute after exhausting all other means of obtaining Form W-2 or 1099-R. Form 4852 is generally not filed before April 15; however, call the IRS at (800) 829-1040 if Form W-2 or Form 1099-R is not received by February 15.

IRS Link to form: https://www.irs.gov/forms-pubs/about-form-4852

The following steps provide how to complete Form 4852:

1. Click Add Form on the tax return toolbar. In the Enter Schedule/Form Number box, enter 4852. When FRM 4852 appears in the list, double click it for the program to add the form to the return.

2. On Line 4, select either the Form W-2 or Form 1099R check box, depending on which form the Form 4852 is being filed as a substitute for.

3. In Line 5, enter the employer or payer information.

4. If completing for Form W-2, enter the information on Line 7 of Form 4852. If completing for Form 1099-R, enter the information on Line 8 of Form 4852.

5. On Line 9, enter the method used to determine the amounts entered on Line 7 or 8 of Form 4852.

6. On Line 10, enter an explanation of what efforts were taken to obtain Form W-2 or 1099R.

7. Click Add Form on the tax return toolbar.

8. Depending on which form was not received, either double click FRM W-2 or double click FRM 1099-R.

9. Complete Form W-2 or Form 1099-R using the information from Form 4852.

10. If completed Form W-2, enter N in the Standard/Non-Standard W-2 box. If completed Form 1099-R, enter N in the Standard/Non box.

IMPORTANT:

Be sure to retain a signed copy of Form 4852 for your records.
If filing the affected tax return by mail, include Form 4852 in lieu of the non-standard W-2 or 1099-R.
Although the EIN is not required for Form 4852, it is required in order to e-file the tax return. If the EIN cannot be obtained, the return must be paper-filed.