Form 4852 Substitute W-2 or 1099-R Form: Edit Online Free & Download PDF
Substitute W-2 or 1099-R Form: 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.
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Form 4852 in short
Form 4852 stands in for a Form W-2, W-2c, or 1099-R that your employer or payer never sent you, or sent with wrong amounts. You enter your best estimate of wages or distributions and tax withheld, explain how you got the numbers, and attach it to your return. You should first try to get the real form from the employer or payer. The instructions are printed on the form itself.
| Issued by | Internal Revenue Service (IRS) |
|---|---|
| Current version | Rev. September 2020 (checked 2026-10-25) |
| Who fills it in | Taxpayers, or their representatives, whose employer or payer did not issue a Form W-2 or 1099-R, or issued an incorrect one, after they tried to get the original or a corrected form. |
| Who receives it | The IRS, attached to your income tax return. |
| Where to send it | Attach it to the back of your Form 1040, 1040-SR, or 1040-X, before any supporting forms or schedules. Keep a copy for your records. |
| Deadline | Filed with your income tax return for the year shown on line 4, by that return's due date. The form says that if you do not receive the missing W-2 or 1099-R from your employer or payer by the end of February, you may call the IRS at 800-829-1040 for help. |
| Official links | Official page · Official PDF |
How to fill out Form 4852, line by line
| Lines 1 to 3 | Your name, SSN, and address Enter your name as shown on your return, your social security number, and your current address. |
| Line 4 | Tax year and form type Enter the year the W-2 or 1099-R was missing or wrong, and check whether it is a Form W-2 or a Form 1099-R. |
| Lines 5 and 6 | Employer or payer details Enter the employer's or payer's name and address. Line 6 is their TIN if known. If you had the same employer last year, use the EIN from last year's W-2 or 1099-R. |
| Line 7a to 7i | W-2 amounts Wages, social security and Medicare wages, tips, and taxes withheld. Use correct figures from any W-2 you received; otherwise use your final pay stub. |
| Line 8a to 8j | 1099-R amounts Gross distribution, taxable amount, withholding, employee contributions, and distribution codes. Use a statement from the plan trustee if you lack a correct 1099-R. Check 8c and leave 8b blank if you cannot figure the taxable amount. |
| Line 9 | How you figured the amounts Explain whether you estimated, used pay stubs, or used a distribution statement. |
| Line 10 | Your efforts to get the form Describe the steps you took to get the missing or corrected W-2, W-2c, or 1099-R from the employer or payer. |
Common mistakes to avoid
- Filing Form 4852 before asking the employer or payer for the form. The form says you should always try that first.
- Leaving line 9 or line 10 blank. Both explanations are part of the form.
- Putting tips in line 7b. The instructions say social security tips go on line 7d, and total tips belong in line 7a.
- Entering the employer's share of social security or Medicare tax on lines 7h or 7i. Enter only the amount withheld from you.
- Not amending later. If you receive a W-2, W-2c, or 1099-R after filing that shows different numbers, you must file Form 1040-X.
- Throwing away your copy. The form suggests keeping it until you begin receiving social security benefits.
Questions about Form 4852
My employer never sent my W-2. What should I do first?
Ask the employer for it. If you do not have it by the end of February, you may call the IRS at 800-829-1040. The IRS will contact the employer and also send you a Form 4852.
What information does the IRS need when I call?
Your name, address with ZIP code, phone number, SSN, and dates of employment, plus the employer's or payer's name, address, and phone number.
What if the real W-2 arrives after I file?
If it shows that your return was wrong, you must file Form 1040-X to amend it.
Can I use pay stubs to fill in Form 4852?
Yes. The instructions say to use your final pay stub for W-2 amounts if you do not have complete and accurate information. For a 1099-R, use a statement from the plan trustee.
Are there penalties for misusing Form 4852?
Yes. The form lists accuracy-related penalties of 20%, civil fraud penalties of 75% of the tax that should have been paid, and a $5,000 penalty for a frivolous return.
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Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the Internal Revenue Service or any government agency. This page is general information, not legal or tax advice.