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Official form guide
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.
IRS Form 4852 is a substitute for Forms W-2, W-2c, and 1099-R that individuals or their representatives complete when an employer doesn't issue the required form. If using this Form 4852, accuracy-related penalties equal to 20% of taxes owed may apply.
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IRS 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.
IRS Form 4852 is a substitute for Forms W-2, W-2c, and 1099-R that individuals or their representatives complete when an employer doesn't issue the required form. If using this Form 4852, accuracy-related penalties equal to 20% of taxes owed may apply.
Risk Radar
Scan points- 1Failing to report accurate information on Lines 7 or 8 can trigger severe IRS penalties.
- 2Failing to enter your name and SSN on lines 1 through 3.
- 3Entering the wrong tax year on Line 4.
- 4Omitting or incorrectly entering the employer's TIN/EIN on Line 6.
- 5Not using a final pay stub when W-2 data is incomplete for Line 7.
Plain English
This form allows you to report your income and tax withholdings even if your employer hasn't sent you a W-2 or 1099-R. You use it when the forms are missing, or if the information on them is incorrect. Filing this form helps ensure the IRS has your correct financial data for tax season.
Submission Date
- Filing date: 2020-09-09 22:11:15
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when an employer or payer doesn't issue a Form W-2, Form W-2c, or Form 1099-R, or when one has issued an incorrect version of those forms.
- Do not use this form if you have already received the correct Form W-2, Form W-2c, or Form 1099-R from your employer or payer.
- Check Form 4852 instead when you are unable to obtain a missing or corrected Form W-2 or Form 1099-R before the end of February.
Form selector
Use this form or another form?
Missing/Incorrect W-2
Used as a substitute for Forms W-2, W-2c, and 1099-R.
✓ Ensure you check the box indicating inability to obtain the form.
Incorrect Form 1099-R
Used when an employer or payer has issued an incorrect version of this document.
✓ Always attempt to get a corrected form first before filing this Form 4852.
Submitting without supporting forms
This placement is required before any other supporting schedules are attached.
✓ Confirm you attach it *before* other supporting documents.
Attach Form 4852 to the back of your income tax return
Deadline or filing window
This Form 4852 is used if you do not receive the missing form in sufficient time to file your income tax return timely. If you receive correct documentation later, you must amend your return using Form 1040-X; there is no specific extension date listed for filing this substitute.
Checklist
What you need before filling it out
Name(s) shown on return
Your name(s) · Line 1
Social Security Number
Your SSN · Line 2
Employer/Payer Name & Address
Employer's or payer’s full name and address (including ZIP code) · Lines 5
Tax Year
The year you could not obtain or received incorrectly Form W-2/1099-R · Line 4
Wages & Tips (Line 7a)
Total wages and tips subject to Medicare tax · Line 7a
Before you submit
- 1Complete all required fields on Lines 1 through 3 with your personal information.
- 2Enter the correct year in space provided on Line 4.
- 3Ensure you check the box confirming inability to obtain or receiving an incorrect Form W-2 OR Form 1099-R.
- 4Provide the employer’s or payer’s name, address (including ZIP code) on Line 5.
- 5Verify that your total tips reported (Line 7d) plus other wages (Line 7a) do not exceed the annual social security wage base for the year listed on Line 4.
- 6Attach Form 4852 to the back of your income tax return before any supporting forms or schedules.
- 7Retain a copy of Form 4852 for your records, especially until you begin receiving Social Security benefits.
How to file this form
- 1Attempt to obtain an original or corrected Form W-2, Form W-2c, or Form 1099-R from the employer or payer first.
- 2If unable to get the form by the end of February, call the IRS at 800-829-1040 and provide your required personal details.
- 3Fill out Form 4852 completely, ensuring all lines (1 through 10) are addressed with accurate data.
- 4Attach the completed Form 4852 to the back of your income tax return before any supporting forms or schedules; then mail it in.
Known limitations
- 1Form 4852 serves as a substitute for Form W-2c and Form 1099-R when an employer or payer has issued an incorrect version of those forms.
- 2The form is completed by the filer or their representative if the employer or payer does not issue a Form W-2 or Form 1099-R at all.
- 3If an incorrect Form W-2 or Form 1099-R was received, the filer should always attempt to have the employer or payer issue a corrected form before filing Form 4852.
- 4The total of lines 7b (Social security tips) and 7d (Total amount of tips received during the year) on Form 4852 cannot exceed the social security wage base for the year reported on line 4.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is dated September 2020 (Rev. 9-2020), and users should visit www.irs.gov/Form4852 for the latest information regarding developments.
What changed or needs a fresh check
- Edition date — confirm the revision reads September 2020.
- Fee — Not stated in the official source.
- Mailing address — Not stated in the official source (though instructions reference www.irs.gov/Form4852).
- Signature — The form requires completion by you or your representatives, but a specific signature block location is not detailed in the excerpts provided.
Quick Facts
Downloads
After you file
- 1Retain a copy of Form 4852 for personal records.
- 2Keep a copy of Form 4852 until Social Security benefits begin being received, to protect social security benefits in case there is a question about work record/earnings for a year.
- 3After September 30 following the date shown on line 4, wages reported by employers can be verified using the Social Security online account (www.SSA.gov/myaccount).
- 4If an error occurs, the filer may need to amend their return.
Sources
- SRCForm 4852 (Rev. September 2020) is the official title and revision date.
- SRCThe form attaches to Form 1040, Form 1040-SR, or Form 1040-X.
- SRCFiling deadline/assistance: If you don't receive the missing or corrected form by the end of February, call the IRS at 800-829-1040 for assistance (Instructions p.1).
- SRCForm 4852 serves as a substitute when an employer doesn’t issue Form W-2 or Form 1099-R, or if they issued an incorrect version (Purpose of form - Instructions p.1).
- SRCLine 7a/7b determination: The total of lines 7b and 7d can't exceed the social security wage base for the year reported on line 4 (Form p.2).
- SRCVerification timing: After September 30 following the date shown on line 4, wages may be verified via SSA online account (Form p.2).
Common confusion points
What do I enter on Line 9?
This explains how you determined the amounts listed on line 7 or line 8.
→ Example: State if you estimated the amount, used pay stubs, or used a distribution statement.
When should I use Form 4852 instead of my W-2/1099-R?
Use it when your employer doesn't provide the form, or when they provided an incorrect version.
→ Check if you have received the original or corrected document first.
What is Line 7a vs. Line 7d?
Line 7a is the total tips received during the year, while Line 7b is the tips reported to your employer for the year.
→ Ensure that the sum of line 7b and line 7d does not exceed the social security wage base.
How do I fill out Line 8 if my distribution wasn't from a traditional IRA?
Complete line 8 using correct information from the Form 1099-R, or use a distribution statement from your plan trustee.
→ Check for specific codes listed in the Instructions for Forms 1099-R and 5498.
What is Line 8c for?
This box is checked if you cannot compute the taxable amount of your distribution (Line 8b).
→ If you check this box, leave line 8b blank.
When can I verify my wages after filing Form 4852?
After September 30 following the date shown on line 4.
→ Verify online at www.SSA.gov/myaccount or contact your local SSA office.
Workflow map
Related forms and next steps
Current
After
Often used with
⚠ If something goes wrong
- If you don't receive a missing/corrected form by end of February, call the IRS at 800-829-1040 for assistance.
Questions about IRS Form 4852
What is IRS Form 4852 used for?
This form allows you to report your income and tax withholdings even if your employer hasn't sent you a W-2 or 1099-R. You use it when the forms are missing, or if the information on them is incorrect. Filing this form helps ensure the IRS has your correct financial data for tax season.
Who must file IRS Form 4852?
Individuals or their representatives must complete Form 4852 when an employer or payer doesn't issue a Form W-2 or Form 1099-R, or if the issued forms are incorrect.
What information does IRS Form 4852 require?
The form collects personal details (Name, SSN, Address) and requires you to detail wages/taxes from Line 7 (Form W-2) and distribution amounts from Line 8 (Form 1099-R). You must also explain how the amounts on lines 7 and 8 were determined.
When is IRS Form 4852 due?
The form is used when an individual doesn't receive a missing form in sufficient time to file their income tax return timely. It is filed concurrently with the relevant income tax return.
How do I complete IRS Form 4852?
First, enter your name, SSN, and address on lines 1 through 3. Next, fill in the year (Line 4), employer/payer info (Line 5 & 6). Then, complete Line 7 using W-2 data (like wages/tips or tax withheld) and Line 8 using 1099-R data before signing.
What happens if IRS Form 4852 is filed incorrectly?
The IRS will challenge claims made using Form 4852 if it is used improperly, potentially leading to accuracy-related penalties of 20% or civil fraud penalties of 75%.
What do I enter on Line 9?
This explains how you determined the amounts listed on line 7 or line 8. Example: State if you estimated the amount, used pay stubs, or used a distribution statement.
When should I use Form 4852 instead of my W-2/1099-R?
Use it when your employer doesn't provide the form, or when they provided an incorrect version. Check if you have received the original or corrected document first.
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