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.

What Is Form 4852 Used For?

Just like the documents Tax Form 4852 is meant to replace for numerous taxpayers, this tool lets employees inform the IRS about their income, the taxes that were withheld from every paycheck, and the benefits the individual identified in the form was entitled to receive during the year outlined in writing. You can also notify the tax authorities about distributions from your pension, retirement plan, or annuity so that the government has full information about various retirement benefits you qualify for.

Form 4852 Instructions

Follow these Form 4852 instructions to complete this statement without an error:

1. Once you have given your employer or payer sufficient time to send you a copy of the IRS W-2 Form or IRS 1099-R Form, yet they did not fulfill your request even after several reminders, you may reach out to the IRS for assistance or proceed to completing and submitting this form right away . The same applies to paperwork that contains mistakes - the tax bodies have to know about the mistake in full detail which is why you need to fill out this document.

2. Start with your full name, social security number, and mailing address that can be used for correspondence in the future . Make sure the name you put on this form is the same as shown on your regular tax return. Specify the year you will describe in this statement and check the box to state what instrument Form 4852 is meant to serve as a replacement for.

3. Identify your employer or payer - add their name, mailing address, and taxpayer identification number. The latter field is not mandatory - the documentation will be reviewed without it; however, a form that does not mention this number cannot be submitted in an electronic form so bear that in mind during the filing process. Read through the next section of the form - it is divided into two parts; you have to complete the one that applies to you. Whether you are defining your wages, compensation, or distributions related to retirement plans, you have to state the exact amounts and explain how you managed to calculate them. The information you have to submit includes tips and wages, capital gain, state and local tax withheld from your earnings, and Medicare tax imposed on you.

4. Use the blank space on the bottom of the first page to tell the IRS more about your attempts to get the original documentation from a payer or employer - there should be a valid reason to justify the lack of these forms in your document package. Confirm you tried to reach out to the payer or employer and contacted the IRS to hear their advice regarding the situation at hand. Refer to the instructions provided on the second page of the instrument to understand whether you filled out the papers correctly.

When Should Form 4852 Be Filed?

It is required to submit IRS Form 4852 with the fiscal authorities on the same date you would file its alternative - as for personal income tax returns, the deadline falls on April 15th. In case this date happens to coincide with a Saturday, Sunday, or federal holiday, the form can be submitted a day or two later - as soon as the next business day comes.

Note that the process of filling out Form 4852 may take some time which is why it is advised not to delay this activity - if the payer or employer failed to provide you with necessary documentation by the end of February, get Form 4852 and take care of your taxes on your own.

Where to Mail Form 4852?

Unless you have requested a tax-filing extension, the address and the deadline for filing IRS Form 4852 is the same one you send your individual income tax return to. The address depends on the attachment to the paperwork - if you are enclosing a money order or check, it will be different from a regular address.

See the filing guidelines for your main tax return to avoid a mistake with the mailing. Note that it is obligatory to keep a copy of the 4852 Form for your personal records - if there are any questions about your work experience or the amount of money you have earned during a particular tax period, it is better to retain a statement that breaks down your earnings and taxes.