What Is Tax Form 4852 and How Do You File It?

Form 4852, Substitute for Form W-2 or Form 1099-R, is used when an employer or payer either fails to provide a Form W-2 or Form 1099-R, or issues an incorrect version of these forms. This allows an individual to report their income and file their tax return on time. The form acts as a replacement, enabling the reporting of wages, retirement distributions, and tax withholdings based on the taxpayer’s own records and calculations.

Prerequisites for Using Form 4852

Before using Form 4852, the Internal Revenue Service (IRS) requires that you take steps to obtain the official documents. The first action is to directly contact the employer or payer to request the missing or corrected Form W-2 or Form 1099-R. Employers and payers are required to send these forms to recipients by January 31 of the year following the tax year.

If the form has not arrived by the end of February, you should call the IRS for assistance at 800-829-1040. When making this call, you must be prepared to provide your name, address, Social Security number, and dates of employment. You will also need the employer’s or payer’s name and address.

Following this call, the IRS will contact the employer or payer on your behalf to request the form. The agency will also send you a copy of Form 4852. This allows you to proceed with filing your return using the substitute form if the official document is not provided in time for the tax deadline, which is typically April 15. Using Form 4852 should be a last resort after other avenues have been exhausted.

Information and Documentation for Form 4852

Completing Form 4852 requires gathering specific financial and personal information. You must provide your name, address, and Social Security number, along with the name and address of the employer or payer. If available, the Employer Identification Number (EIN) from a pay stub should also be included. The form requires an explanation of how you determined the income and withholding figures and a description of your efforts to obtain the correct forms.

Estimating the financial data for the tax year is a primary part of the process. The best source for this is the final pay stub of the year, as it contains year-to-date totals for gross wages, Social Security wages, Medicare wages, and withheld taxes. These figures correspond directly to the boxes on a standard Form W-2.

If pay stubs are not available, financial records like bank statements can be used to reconstruct income by calculating total deposits from the employer. Estimating tax withholdings without a pay stub is more complex but can be approximated using federal and state tax tables or previous years’ returns as a guide. This method is less precise, and all calculations must be documented on the form.

For those substituting a Form 1099-R, similar documentation is needed to estimate the gross distribution and any income tax that was withheld. Information from year-end account statements from the financial institution or payer can be used to determine these amounts. You must clearly state on the form how you arrived at these estimates.

Filing Form 4852 with Your Tax Return

Form 4852 is not a standalone document and must be submitted as an attachment to your federal income tax return, Form 1040. The method of attachment depends on how the tax return is being filed. This ensures the IRS receives the substitute information with your complete annual tax filing.

For individuals filing a paper return, a completed and signed Form 4852 must be physically attached to the Form 1040. IRS instructions specify that it should be attached to the back of the tax return. This placement ensures it is processed correctly with the main return.

A tax return with Form 4852 can be filed electronically, but only if you can provide the employer’s or payer’s Employer Identification Number (EIN). If the EIN is not available, the return cannot be e-filed and must be printed and mailed instead. When e-filing, your tax software or preparer retains a copy of the form for their records.

Post-Filing Considerations

After filing a return with Form 4852, be aware of potential consequences. The IRS may delay processing your tax return because the agency will take time to verify the information you reported. This verification process, which may involve contacting the employer, can result in a longer wait for any expected tax refund.

A significant issue arises if you later receive the official Form W-2 or Form 1099-R and the information differs from your estimates. If there is any discrepancy in wages, distributions, or tax withholdings, you are required to correct your tax return. This is done by filing Form 1040-X, Amended U.S. Individual Income Tax Return.

When filing the amended return, you must attach a copy of the correct Form W-2 or Form 1099-R. Filing Form 1040-X will result in either owing additional tax or receiving a refund, depending on whether your original estimates were higher or lower than the actual figures. You should retain a copy of the filed Form 4852, as it can serve as documentation for your Social Security earnings history.