IRS Revises Form 4852

The IRS has revised 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.

Form 4852 serves as a substitute for Forms W-2, W-2c, and 1099-R and is completed when an employer or other party providing distributions has issued an incorrect Form W-2 or Form 1099-R or doesn’t issue one at all.

The IRS advises individuals to first contact an employer or other party providing distributions if they do not receive these forms and to contact them for a corrected form if the employer or other party provides an erroneous one. But if the employer or other party does not do so by the end of February, the IRS suggests individuals call the IRS for assistance. The IRS will then contact the employer or payer and request the missing form. The IRS also will send the individual a Form 4852, which he or she may use if they do not receive the missing form in sufficient time to file an income tax return in a timely manner.

Form 4852 is to be attached to the back of an income tax return before any supporting forms or schedules.