About Form 4852, Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. | Internal Revenue Service
Summary: Form 4852 is a substitute for Form W-2, W-2c, or 1099-R used by taxpayers when they have not received these forms from their employer or payer, or have received an incorrect version.
Form 4852 (Rev. September 2020) is an official IRS document used as a substitute for Form W-2, W-2c, or 1099-R. Taxpayers must attempt to obtain the original or corrected form from their employer or payer before filing this substitute. If the missing form is not received by the end of February, taxpayers may contact the IRS for assistance. The form requires detailed information about the taxpayer, the employer/payer, and estimated wage or distribution amounts. It must be attached to the taxpayer's income tax return (Form 1040, 1040-SR, or 1040-X). Improper use of this form may result in accuracy-related, civil fraud, or frivolous return penalties.
Document outline
1. Steps to take before filing Form 4852 2. Contacting the IRS for assistance 3. Form 4852 fields (Taxpayer info, Employer/Payer info) 4. Form W-2 reporting section 5. Form 1099-R reporting section 6. Determining amounts and explaining efforts to obtain original forms 7. General Instructions 8. Penalties for improper use 9. Specific instructions for lines 1-10 10. Paperwork Reduction Act Notice