IRS Form 4852 Explained

IRS Form 4852 is a tax form that can be filed by employees when they do not receive or lose their Form W-2 and cannot obtain a replacement from their employer in time to file their tax return.

What Is Form 4852?

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., serves as a substitute when you cannot obtain the original tax documents from your employer or payer.

When to Use Form 4852

You should use Form 4852 only as a last resort when:

• You haven't received your W-2 or 1099-R by January 31
• You've contacted your employer but they haven't provided the form
• The W-2 or 1099-R you received contains incorrect information
• You need to file your tax return but don't have the required forms

Before Filing Form 4852

Before using Form 4852, you must:

• Contact your employer to request the missing or corrected form
• Contact the IRS at 800-829-1040 if you haven't received your W-2 by February 15
• Gather all available documentation of your wages and withholdings

Information Required

To complete Form 4852, you'll need to provide:

• Your employer's name, address, and EIN
• Your total wages for the year
• Federal income tax withheld
• Social Security and Medicare wages and taxes
• State wages and withholding (if applicable)

Potential Consequences

Using Form 4852 may result in processing delays or additional scrutiny from the IRS. If you later receive the actual W-2 or 1099-R and it differs from your Form 4852, you may need to file an amended return.