Form 4852: What to File When Your W-2 or 1099-R Is Missing or Wrong

You expect a Form W-2 from your employer or a Form 1099-R from a retirement plan. It does not arrive, or the amounts on it are wrong. Form 4852 is the substitute form you can use to report the amounts on your return. It is not the first step, though. The IRS asks you to try to get the correct form from the payer first.

This guide explains the steps. It is general information.

Step 1: ask the employer or payer

Before you file Form 4852, try to get your Form W-2, Form W-2c, or Form 1099-R from your employer or payer. This includes a corrected form. Ask in writing if you can. Keep a record of the date and what they said.

Step 2: call the IRS if needed

If you do not get the missing or corrected form by the end of February, you can call the IRS at 800-829-1040 for help. Have ready:

• Your name, address including ZIP code, phone number, and Social Security number.
• Your dates of employment.
• The employer's or payer's name, address including ZIP code, and phone number.

The IRS then contacts your employer or payer and asks for the missing form. The IRS will also send you a Form 4852.

What Form 4852 is for

The form serves as a substitute for Forms W-2, W-2c, and 1099-R (original or corrected). You complete it when your employer or payer does not issue one, or when it issues an incorrect one. The IRS instructions say to attach it to the back of your income tax return, before any supporting forms or schedules.

What to fill in

• Name and Social Security number: Lines 1 and 2.
• Tax year and type: Line 4. Enter the year and check one box, Form W-2 or Form 1099-R.
• Employer or payer: Lines 5 and 6, the name, address, ZIP code, and TIN if you know it.
• Amounts: Line 7 is for Form W-2 wages, tips, withholding, and taxes. Line 8 is for Form 1099-R distributions, taxable amounts, and codes.
• How you figured the amounts: Line 9. Say if you used pay stubs, a statement, or an estimate.
• Your efforts: Line 10. Explain what you did to get the form.

The line 8 instructions say that if your distribution came from a traditional IRA, SEP IRA, or SIMPLE IRA, you write that in the right margin.

If the form you got is wrong

If you received an incorrect Form W-2 or 1099-R, try to have your employer or payer issue a corrected form before you file Form 4852. Keep a copy of Form 4852 for your records.

Keep a copy for Social Security

The IRS instructions say to keep a copy of Form 4852 until you begin receiving Social Security benefits. This helps protect your Social Security benefits if a question about your earnings record comes up later.

A simple example

Suppose you worked for a company for part of the year. In February, you have no Form W-2 from that employer. You ask for it in writing and get no answer by the end of February. You call the IRS, and it contacts the employer. You then complete Form 4852 using your final pay stubs for the amounts on line 7, and you explain your steps on line 10. This example is made up to show the process.

Related reading

If the issue is that you were paid as a contractor when you were an employee, read I Got a 1099-NEC Instead of a W-2: What Changes on My Taxes?.

Next steps

Start with your employer or payer. Keep notes of each contact. If the end of February has passed and you still have no form, call the IRS at 800-829-1040 and complete Form 4852 with the amounts you have.

Sources: Sources: IRS, Form 4852 (Rev. September 2020) and its instructions on the form (https://www.irs.gov/pub/irs-pdf/f4852.pdf) This is general information, not advice about your specific return.

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