[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303280-105":53,"doc-detail-303280-en":127},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":120,"head_meta":122,"extra_data":124,"updated_unix":126},105,"en","form-4852-rev-9-2014-substitute-for-form-w-2-and-form-1099-r","Form 4852 (Rev. 9-2014) - Substitute for Form W-2 and Form 1099-R","","Form 4852 (Rev. 9-2014) provides a substitute when a taxpayer cannot obtain Form W-2 or Form 1099-R, or receives either an incorrect version. It instructs filers to attach the form to the back of the income tax return before schedules, enter personal and employer details, report estimated wages or distributions, and explain how the amounts were determined. Guidance also covers requesting corrections, amending the return if later documents differ, and potential penalties for improper use.",{"@graph":63,"@context":119},[64,80,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/form-4852-rev-9-2014-substitute-for-form-w-2-and-form-1099-r/303280/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/form-4852-rev-9-2014-substitute-for-form-w-2-and-form-1099-r/303280.png","ImageObject",442,249,{"name":88,"@type":89},"Taylor Morgan","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-06","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",7,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"When should Form 4852 be used instead of Form W-2 or Form 1099-R?","Question",{"text":109,"@type":110},"Use Form 4852 when your employer or payer does not issue Form W-2 or Form 1099-R, or when you receive an incorrect version. It serves as a substitute for Forms W-2, W-2c, and 1099-R.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"What information must be completed on Form 4852?",{"text":114,"@type":110},"Provide your name, social security number, and current address, plus your employer or payer name, address (including ZIP code), and identification number if known. Enter the year related to the missing/incorrect form and report best-estimate amounts for wages or distributions and related tax withheld.",{"name":116,"@type":107,"acceptedAnswer":117},"What happens if you receive corrected forms after filing with Form 4852?",{"text":118,"@type":110},"If Form W-2, Form W-2c, or Form 1099-R received after filing differs from what you reported, you must amend your return by filing Form 1040X, Amended U.S. Individual Income Tax Return.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},303280,1790518499,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":73,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":9},1099523885336,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","Profit-Sharing Plans,IRAs,Insurance Contracts,etc.  \n▶Attach to Form 1040,1040A,1040-EZ,or 1040X.  \n▶Information about Form 4852 is available at www.irs.gov/form4852.  \n1 Name(s)shown on return2 Your social security number  \n4 Enter year in space provided and check one box.For the tax year ending December 31,      \nIhave been unable to obtain (or have received an incorrect)□Form W-2 OR □Form 1099-R.  \nI have notified the IRS of this fact.The amounts shown on line 7 or line 8 are my best estimates forall wages or payments  \nmade to me and tax withheld by my employer or payer named on line 5.  \n7 Form W-2.Enter wages,tips,other compensation,and taxes withheld.  \na Wages,tips,and other compensationf State income tax withheld .  ....b Social security wages ....(Name of state).c Medicare wages and tips ...g Local income tax withheld.....(Name of locality)e Federal income tax withheld ..h Social security tax withheld...  \n8 Form 1099-R.Enter distributions from pensions,annuities,retirement/profit-sharing plans,IRAs,insurance contracts,etc.  \n9 How did you determine the amounts on lines 7 and 8 above?  \n10 Explain your efforts to obtain Form W-2,Form 1099-R,or Form W-2c,Corrected Wage and Tax Statement.  \n# General Instructions\n\nSection references are to the Internal Revenue Code.  \nFuture developments.The IRS has created a page on IRS.gov forinformation about Form 4852,at www.irs.gov/form4852.Informationabout any future developments affecting Form 4852(such aslegislation enacted after we release it)will be posted on that page.  \nPurpose of form.Fom 4852 serves as a substitute for Forms W-2,W-2c,and 1099-R and is completed by you or your representativeswhen(a)your employer or payer does not issue you a Form W-2 orForm 1099-R or (b)an employer or payer has issued an incorrectForm W-2 or Form 1099-R.Attach this form to the back of yourincome tax retum,before any supporting forms or schedules.  \nYou should always attempt to get Form W-2,Form W-2c,or Form1099-R from your employer or payer before contacting the IRS orfiling Form 4852.If you do not receive the missing or corrected formfrom your employer or payer by February 14,you may call the IRSat 1-800-829-1040 for assistance.You must provide your name,address(including ZIP code),phone number,social securitynumber,and dates of employment,and your employer's or payer'sname,address(including ZIP code),and phone number.The IRSwill contact your employer or payer and request the missing form.The IRS also will send you a Form 4852.If you do not receive themissing form in sufficient time to file your income tax return timely,you may use the Form 4852 that the IRS sent you.  \n3 Address  \nb Taxable amount .  .  .  ..  .  \nc Taxable amount not determined .  \nd Total distribution .  .  .  ..  .  \ne Capital gain(included in line 8b).  \nSubstitute for Form W-2,Wage and Tax Statement,or Form  \n1099-R,Distributions From Pensions,Annuities,Retirement or  \nOMB No.1545-0074  \n,  \n\n| 5 Employer's or payer's name,address,and ZIP code   | 6 Employer's orpayer's  \u003Cbr>identification number (if known)   |\n| --- | --- |\n|  |  |\n\nf Federal income tax withheld ....                    \ng State income tax withheld.....  \ni Employee contributions ......                  \nj Distribution codes ........  \nIf you received an incorrect Form W-2 or Form 1099-R,youshould always attempt to have youremployer or payer issue acorrected form before filing Form 4852.  \nNote.Retain a copy of Form 4852 for your records.To help protectyour social security benefits,keep a copy of Form 4852 untilyoubegin receiving social security benefits,just in case there is aquestion about your work record and/or eamings in a particularyear.After September 30 following the date shown on line 4,youmay use a my Social Security online account to verify wagesreported by your employers.Please visit www.ssa.gov/myaccount.Or,you may contact your local SSA office to verify wages reportedby your employer.  \nWill I need to amend my return?If you receive a F","cbCairhUpYDU7v4e","https://ap.wps.com/l/cbCairhUpYDU7v4e","pdf",84421,"English","# General Instructions\n## Purpose of Form 4852\n## Attach and Filing Timing\n## What to Do If You Need to Amend\n## Penalties\n# Specific Instructions\n## Completing Lines 1 through 3\n## Completing Line 4\n## Completing Lines 5 and 6\n## Completing Line 7 (Form W-2)\n## Completing Line 8 (Form 1099-R)\n## Lines 9 and 10","[{\"question\":\"When should Form 4852 be used instead of Form W-2 or Form 1099-R?\",\"answer\":\"Use Form 4852 when your employer or payer does not issue Form W-2 or Form 1099-R, or when you receive an incorrect version. It serves as a substitute for Forms W-2, W-2c, and 1099-R.\"},{\"question\":\"What information must be completed on Form 4852?\",\"answer\":\"Provide your name, social security number, and current address, plus your employer or payer name, address (including ZIP code), and identification number if known. Enter the year related to the missing/incorrect form and report best-estimate amounts for wages or distributions and related tax withheld.\"},{\"question\":\"What happens if you receive corrected forms after filing with Form 4852?\",\"answer\":\"If Form W-2, Form W-2c, or Form 1099-R received after filing differs from what you reported, you must amend your return by filing Form 1040X, Amended U.S. Individual Income Tax Return.\"}]","Form 4852 (Rev. 9-2014) - Substitute for Form W-2 and Form 1099-R | PDF",1789801543]