Form 4852 - Substitute for W-2 and 1099-R - Instructions

Sep 19, 2026

Form 4852 instructions explain how to complete the substitute tax form when a taxpayer cannot obtain a correct Form W-2 or Form 1099-R, or has received an incorrect one. The guidance covers required personal and employer information, how to fill wage and distribution lines, steps to request missing or corrected statements, attachment and filing rules with Form 1040-series returns, and consequences for improper use, including potential accuracy-related, civil fraud, and frivolous filing penalties.

LanguageEnglish

CategoryForms

FormatPDF

Pages2

Reading Time1 min

AccessFree to download

General Instructions

Purpose and when to use Form 4852

Required information and filing steps

What to do if W-2 or 1099-R arrives later

Penalties and record retention

Specific Instructions

Line-by-line guidance (Lines 1-7)

Employer and payer details

Completing wage and distribution amounts

# 3 Address 4 Enter year in space provided and check one box.For the tax year ending December 31, Ihave been unable to obtain (or have received an incorrect)□Form W-2 OR □Form 1099-R. made to me and tax withheld by my employer or payer named on line 5. 7 Form W-2.Enter wages,tips,other compensation,and taxes withheld. a Wages,tips,and other compensationb Social security wages ....c Medicare wages and tips ... c Taxable amount not determined . e Capital gain (included in line 8b). 9 How did you determine the amounts on lines 7 and 8 above? 10 Explain your efforts to obtain Form W-2,Form 1099-R,or Form W-2c,Corrected Wage and Tax Statement. # General Instructions Section references are to the Internal Revenue Code. Future developments.Information about any future developmentsaffecting Form 4852(such as legislation enacted after we release it)willbe available at www.irs.gov/Form4852. Purpose ofform.Form 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 doesn't 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. You should always attempt to get your Form W-2,Fom W-2c,orForm 1099-R from your employer or payer before contacting theIRS or filing Form 4852.If you do not receive the missing orcorrected form from your employer or payer by the end of February,you may call the IRS at 1-800-829-1040 for assistance.You mustprovide your name,address(including ZIP code),phone number,social security number,and dates of employment.You must alsoprovide your employer's or payer's name,address(including ZIPcode),and phone number.The IRS will contact your employer orpayer and request the missing form.The IRS will also send you aForm 4852.If you don't receive the missing form in sufficient time tofile your income tax return timely,you may use the Form 4852 thatthe IRS sent you. 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. ▶Attach to Form 1040,1040A,1040-EZ,or 1040X. ▶Go to www.irs.gov/Form4852 for the latest information. 1 Name(s)shown on return2 Your social security number Ihave notified the IRS of this fact.The amounts shown on line 7 or line 8 are my best estimates forall wages or payments | 5 Employer's or payer's name,address,and ZIP code | 6 Employer's orpayer's
identification number (if known) | | --- | --- | | | | f State income tax withheld . ....(Name of state). g Local income tax withheld ..... (Name of locality) h Social security tax withheld..... 8 Form 1099-R.Enter distributions from pensions,annuities,retirement or profit-sharing plans,IRAs,insurance contracts,etc. OMB No.1545-0074 , g State income tax withheld ..... h Local income tax withheld .. . .. i Employee contributions ...... j Distribution codes........ If 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. Note:Retain a copy of Fom 4852 for your records.To help protectyour social security benefits,keep a copy of Form 4852 until youbegin 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 your 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. Will I need to amend my return?If you receive a Form W-2,FormW-2c,or Form 1099-R after your retum is filed with Form 4852,andthe

FAQs

When should Form 4852 be used instead of Forms W-2 and 1099-R?

Use Form 4852 when your employer or payer does not issue Form W-2 or Form 1099-R, or when you receive an incorrect one.

What information must be provided on Form 4852?

Provide your name, address (including ZIP code), phone number, social security number, and dates of employment, and also your employer’s or payer’s name, address (including ZIP code), and phone number.

Do you need to amend your return if you later receive a corrected W-2 or 1099-R?

Yes. If the later form differs from what was reported with Form 4852, amend by filing Form 1040X (Amended U.S. Individual Income Tax Return).

Sep 19, 2026

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