Federal Form 4852: Substitute For Form W 2 and 1099-R

Form 4852 acts as a substitute for two essential tax documents:

A. Form W-2: Reports your wages and withheld income taxes from employers.

B. Form 1099-R: Details distributions you received from retirement accounts, pensions, or annuities.

When to Use Form 4852?

There are two main scenarios where you might need Form 4852:

A. Missing Documents: If you haven't received your Form W-2 or 1099-R by mid-February, despite contacting your employer or payer (the entity issuing the form), you can use Form 4852.

B. Incorrect Information: If you receive a W-2 or 1099-R with inaccurate details, like wages, taxes withheld, or distribution amounts, use Form 4852 to report the correct figures.

Key Points to Remember:

Always attempt to obtain the original forms first. Contact your employer or payer and request a corrected version (Form W-2c or 1099-R) if there are errors.

File Form 4852 only if absolutely necessary. The IRS emphasizes using the original W-2 or 1099-R for accurate reporting.

Attach supporting documentation. If possible, include copies of any documentation you have regarding your income, such as pay stubs or account statements.

File it with your tax return. Attach the completed Form 4852 to the back of your federal tax return (Form 1040, 1040-SR, or 1040-X).

How to File Form 4852:

Step 1: Download the latest version of Form 4852 attached below.

Step 2: Fill out the form accurately, including your contact information, employer/payer details, and income amounts.

Step 3: Attach any supporting documents, like pay stubs or previous year's tax return (if helpful).

Step 4: Attach the completed Form 4852 to your federal tax return (Form 1040, 1040-SR, or 1040-X) before any supporting schedules.

Common Questions Answered:

Where can I find Form 4852?

You can download the latest version of Form 4852 attached below.

What information do I need to complete Form 4852?

You'll need details like your name, Social Security number, employer/payer information (name and address), and the estimated wages or retirement plan distributions.

What happens after I file Form 4852?

The IRS may contact your employer or payer to verify the information you provided. In the meantime, you can file your tax return with Form 4852 attached.