[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303278-105":53,"doc-detail-303278-en":126},{"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":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","form-4852-substitute-for-form-w-2-and-form-1099-r-general-instructions","Form 4852 - Substitute for Form W-2 and Form 1099-R - General Instructions","","Form 4852 provides a substitute reporting method when an employer or payer does not issue, or issues an incorrect, Form W-2, W-2c, or Form 1099-R (original or corrected). It explains how to request the missing/corrected form first, when to contact the IRS, and what information taxpayers must provide. The form also instructs how to estimate wages and withheld taxes, attach the completed form to the return, and describes recordkeeping and amendment responsibilities if later documents arrive.",{"@graph":63,"@context":118},[64,80,101],{"@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-substitute-for-form-w-2-and-form-1099-r-general-instructions/303278/",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-substitute-for-form-w-2-and-form-1099-r-general-instructions/303278.png","ImageObject",442,249,{"name":88,"@type":89},"Jordan Avery","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"When should a taxpayer use Form 4852?","Question",{"text":108,"@type":109},"Use Form 4852 when an employer or payer does not issue Form W-2 or Form 1099-R, or when an incorrect Form W-2 or Form 1099-R is issued.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What should you do before contacting the IRS?",{"text":113,"@type":109},"Attempt to obtain the missing or corrected Form W-2, Form W-2c, or Form 1099-R from the employer or payer first.",{"name":115,"@type":106,"acceptedAnswer":116},"How should the completed Form 4852 be filed and attached?",{"text":117,"@type":109},"Attach Form 4852 to the back of the income tax return before supporting forms or schedules, using the guidance for returns such as Form 1040, 1040-SR, or 1040-X.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303278,1790312228,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":73,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":9},1099523882367,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","You must take the following steps before filing Form 4852  \n·Attempt to get your Fom W-2,Form W-2c,or Form 1099-R(original or corrected)from your employer or payer before contacting the IRS orfiling Form 4852.  \n·If you don't receive the missing or corrected form from your employer or payer by the end of February,you may call the IRS at  \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.  \nIhave 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.  \n8 Form 1099-R.Enter distributions from pensions,annuities,retirement or profit-sharing plans,IRAs,insurance contracts,etc.  \n9 How did you determine the amounts on lines 7 and 8 above?  \n# General Instructions\n\nSection references are to the Internal Revenue Code.  \nFuture developments.For the latest information about developmentsrelated to Form 4852,such as legislation enacted after it was published,go to www.irs.gov/Form4852.  \nPurpose of form.Form 4852 serves as a substitute for Forms W-2,W-2c,and 1099-R(original or corrected)and is completed by you oryour representatives when(a)your employer or payer doesn't issue youa Form W-2 or Form 1099-R,or(b)an employer or payer has issued anincorrect Form W-2 or Form 1099-R.Attach this form to the back ofyour income tax return before any supporting forms or schedules.  \na Wages,tips,and other compensation  \ne Federal income tax withheld ..  \n4852  \nFom  \n(Rev.September 2020)  \nDepartment of the Treasury  \nInternal Revenue Service  \n3 Address  \na Gross distribution..  .  .  ..  \nb Taxable amount.  \ne Capital gain (included on line 8b).  \n,  \nf State income tax withheld .  ..  .  .(Name of state).  \ng Local income tax withheld.....(Name of locality)  \ni Medicare tax withheld ..  ...  .           \n\n| Substitute for Form W-2,Wage and Tax Statement,or  \u003Cbr>Form 1099-R,Distributions From Pensions,Annuities,Retirement  \u003Cbr>or Profit-Sharing Plans,IRAs,Insurance Contracts,etc.  \u003Cbr>▶Attach to Form 1040,1040-SR,or 1040-X.  \u003Cbr>▶Go to www.irs.gov/Form4852 for the latest information.   | OMBNo.1545-0074   |\n| --- | --- |\n|  | Attachment  \u003Cbr>Sequence No.04   |\n\n800-829-1040 for assistance.You must provide your name,ddress (including ZIP code),phone number,socal security number,and dates ofemployment.You must also provide your employer's or payer's name,address including ZIP code),and phone number.The IRS wil contactyour employer or payer and request the missing form.The IRS will also send you a Form 4852.If you don't receive the missing form insufficient time to file your income tax retum timely,you may use the Form 4852 that the IRS sent you to file with your return.  \n\n| 1 Name(s)shown on return   | 2 Your social security number   |\n| --- | --- |\n|  |  |\n\n\n| 5 Employer's or payer's name,address,and ZIP code   | 6 Employer's or payer's  \u003Cbr>TIN (if known)   |\n| --- | --- |\n\n                    f Federal income tax withheld ..  .  .  \n                g State income tax withheld .....(Name of state).  \nh Local income tax withheld ..  .  ..(Name of locality)  \n10 Explain yourefforts to obtain Form W-2,Form 1099-R (original or corected),or Form W-2c,Corrected Wage and Tax Statement.  \nYou should always attempt to get your Form W-2,Form W-2corForm 1099-R(original or corrected)from your employer or payer beforecontacting the IRS or filing Form 4852.If you don't receive the missingor corrected form from your employer or payer by the end of February,you may call the IRS at 800-829-1040 for assistance.You must provideyour name,address (including ZIP code),phone number,social securitynumber,and dates of employment.You must also provide youremployer's or payer's name,address(including ZIP code),and phonenumber.The IRS will contact","cbCaicqTpqeWNyxZ","https://ap.wps.com/l/cbCaicqTpqeWNyxZ","pdf",81366,"English","# General Instructions\n## Purpose of Form 4852\n## Steps Before Contacting the IRS\n## Attachments and How to Use the Form\n## Recordkeeping and Future Verification\n## Amending the Return and Penalties","[{\"question\":\"When should a taxpayer use Form 4852?\",\"answer\":\"Use Form 4852 when an employer or payer does not issue Form W-2 or Form 1099-R, or when an incorrect Form W-2 or Form 1099-R is issued.\"},{\"question\":\"What should you do before contacting the IRS?\",\"answer\":\"Attempt to obtain the missing or corrected Form W-2, Form W-2c, or Form 1099-R from the employer or payer first.\"},{\"question\":\"How should the completed Form 4852 be filed and attached?\",\"answer\":\"Attach Form 4852 to the back of the income tax return before supporting forms or schedules, using the guidance for returns such as Form 1040, 1040-SR, or 1040-X.\"}]","Form 4852 - Substitute for Form W-2 and Form 1099-R - General Instructions | PDF",1789801540]