Form 4852—Substitute for Form W-2 or Form 1099-R is—as the title suggests, a substitute form for these information returns. Most commonly used by employees who haven’t received their W-2 from their employers, Form 4852 is basically the backup plan if you’re unable to file a tax return due to the absence of Form W2.
To file Form 4852, your employer must not have furnished you with your W2. The deadline to file Forms W2 is January 31st on your employer’s end but you can’t just go and file a 4852 the next day. You must wait for an additional two weeks after W2 due. You can only then file Form 4852.
One thing that can set you off if you’re planning on filing Form 4852 to file your federal income tax return is that it can’t be filed electronically. Therefore, you can’t e-file tax returns. This is the only set back of 4852. If your employer hasn’t furnished you with W2 and the April 15 deadline is approaching, there is no other option but to file your return.
Fill Form 4852 Online and Print Out
Form 4852 can be filled out online on any device. Whether you’re on your computer, tablet, or smartphone; you can fill out 4852 online, enter money amounts, and text.
As for how to obtain the information that needs to be entered on Form 4852, take a look at your last pay stub. You will see income earned and tax withheld (the type of tax withheld included) for the current pay period and the total amount up to date.
You also need to explain your efforts for obtaining Form W2 from your employer as well as how you’ve figured out the amounts entered on the form.
Upon filing Form 4852, you will need to attach it to your federal income tax return and mail it to the IRS (with your return).