Form 4852 Substitute for Form W-2, Wage and Tax Statement or Form

4852

Form
(Rev. January 2007)

Department of the Treasury
Internal Revenue Service

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.
©

OMB No. 1545-0074

Attach to Form 1040, 1040A, 1040-EZ, or 1040X.

1 Type or print your first name and middle initial.

Last name

2 Social security number (SSN)

3 Address
4 Enter year in space provided and check one box. For the tax year ending December 31,
I have been unable to obtain (or have received an incorrect)
Form W-2 OR
Form 1099-R.

,

I have notified the IRS of this fact. The amounts shown on line 7 or line 8 are my best estimates for all wages or payments
made to me and tax withheld by my employer or payer named on line 5.
6 Employer’s or payer’s
5 Employer’s or payer’s name, address, and ZIP code
identification number (if known)
7

Form W-2. Enter wages, tips, other compensation, and taxes withheld.
a Wages, tips, and other compensation
g State income tax withheld
b Social security wages
(Name of state)
c Medicare wages and tips
h Local income tax withheld
d Advance EIC payment
(Name of locality)
e Social security tips
i Social security tax withheld
f Federal income tax withheld
j Medicare tax withheld

8

Form 1099-R. Enter distributions from pensions, annuities, retirement/profit-sharing plans, IRAs, insurance contracts, etc.
a
b
c
d
e

9

10

Gross distribution
Taxable amount
Taxable amount not determined
Total distribution
Capital gain (included in 8b)

f
g
h
i
j

Federal income tax withheld
State income tax withheld
Local income tax withheld
Employee contributions
Distribution codes

How did you determine the amounts on lines 7 and 8 above?

Explain your efforts to obtain Form W-2, Form 1099-R, or Form W-2c, Corrected Wage and Tax Statement.

Sign
Here

Under penalties of perjury, I declare that I have examined this statement, and to the best of my knowledge and belief, it is true,
correct, and complete.
Signature

©

Purpose of form. Form 4852 serves as a substitute for Forms
W-2, W-2c, and 1099-R and is completed by taxpayers or their
representatives when (a) their employer or payer does not give
them a Form W-2 or Form 1099-R, or (b) when an employer or
payer has issued an incorrect Form W-2 or Form 1099-R. Attach
this form to your income tax return.
You should always attempt to get Form W-2 or Form 1099-R
from your employer or payer before contacting the IRS or filing
Form 4852. After February 14, you may call the IRS at
1-800-829-1040 if you still have not received Form W-2 or Form
1099-R. Generally, do not file Form 4852 before April 15.
If you received an incorrect Form W-2 or Form 1099-R, you
should always attempt to have your employer or payer issue a
corrected form before filing Form 4852.
Note. Retain a copy of Form 4852 for your records. Check your
Social Security Statement (received at least a full year after the
date shown on line 4) against Form 4852. If the earnings you
reported on Form 4852 are not shown in the statement, you
should contact the Social Security Administration (SSA) at the
telephone number shown on the statement. Alternatively, after
For Paperwork Reduction Act Notice, see page 2.

Date

©

September 30 following the date shown on line 4, you may
contact your local SSA office to verify wages reported by your
employers.
Will I need to amend my return? If you receive a Form W-2,
Form W-2c, or Form 1099-R, after your return is filed with Form
4852, and the information differs from the information reported
on your return, you must amend your return by filing Form
1040X, Amended U.S. Individual Income Tax Return.
Penalties. The IRS will challenge the claims of individuals who
attempt to avoid or evade their federal tax liability by using Form
4852 in a manner other than as prescribed. Potential penalties
for the improper use of Form 4852 include:
● Accuracy-related penalties equal to 20 percent of the amount
of taxes that should have been paid,
● Civil fraud penalties equal to 75 percent of the amount of
taxes that should have been paid, and
● A $5,000 civil penalty for filing a frivolous return or submitting
a specified frivolous submission as described by section 6702 of
the Internal Revenue Code.
Cat. No. 42058U

Form

4852

(Rev. 1-2007)

Form 4852 (Rev. 1-2007)

Instructions
Lines 1–3. Enter your name, social security number (SSN), and
current address including street, city, state, and ZIP code.
Line 4. Enter the year you received taxable income from which
federal income taxes were withheld and Form W-2 or
Form 1099-R was not received or was incorrect.
Line 5. Enter your employer’s or payer’s name, address, and ZIP
code.
Line 6. Enter your employer’s or payer’s identification number, if
known. If you had the same employer or payer in the prior year,
use the identification number shown on that Form W-2 or
Form 1099-R.
Line 7—Form W-2. Complete line 7 by entering information
reported on Form W-2. If possible, use your final pay stub to
complete line 7. For additional information, get Form W-2 and
the Instructions for Forms W-2 and W-3.

Page

2

a—Gross distribution. Enter the total amount you received for
the year as a gross distribution.
b—Taxable amount. Enter the taxable amount of your
distribution.
c—Taxable amount not determined. Mark an “X” in this box
if you are unable to compute your taxable distribution. If you
mark this box, leave line 8b blank.
d—Total distribution. Mark an “X” in this box only if the
payment shown on line 8a is a total distribution.
e—Capital gain (included in 8b). Enter the capital gain on
your lump-sum distributions that you also included in line 8b.
Only certain individuals can elect to treat lump-sum distributions
as a capital gain on Form 4972, Tax on Lump-Sum Distributions.
See the Instructions for Form 4972 for details.
f—Federal income tax withheld. Enter the amount of federal
income tax withheld.

a—Wages, tips, and other compensation. Enter your total
wages received (include wages, noncash income, tips reported,
and all other compensation before deductions for taxes,
insurance, etc.).

g—State income tax withheld. Enter the amount of state
income tax withheld.

b—Social security wages. Enter your total wages subject to
employee social security tax. Do not include social security tips
and allocated tips.

i—Employee contributions. Enter your investment in the
contract (after-tax contributions), if any, recovered tax free this
year.

c—Medicare wages and tips. Enter your total wages and tips
subject to Medicare tax.

j—Distribution codes. Enter the distribution code or codes
that apply. If you are reporting more than one code, separate the
codes with a comma. See the Instructions for Forms 1099-R and
5498 for a complete list of codes. If your distribution was from
an IRA, SEP, or SIMPLE plan, write “IRA,” “SEP,” or “SIMPLE” in
the right margin.

d—Advance EIC payment. Enter the total amount you
received as advance earned income credit (EIC) payments.
e—Social security tips. Enter the tips you reported to your
employer for the year. The total of lines 7b and 7e cannot
exceed the social security wage base for the year reported in
line 4. The total amount of tips received during the year should
be included in line 7a.
f—Federal income tax withheld. Enter the amount of federal
income taxes withheld from your wages for the year. This
amount should not be reduced by advance EIC payments.
Include the 20% excise tax withheld on excess parachute
payments on this line.
g—State income tax withheld. Enter the amount of state
income tax withheld from wages for the year. Enter the name of
the state.
h—Local income tax withheld. Enter the amount of local
income tax withheld from wages for the year. Enter the name of
the locality.
i—Social security tax withheld. Enter the amount of social
security tax withheld (not including the employer’s share),
including social security tax on tips. This amount should not be
reduced by advance EIC payments.
j—Medicare tax withheld. Enter the amount of Medicare tax
withheld (not including the employer’s share). This amount
should not be reduced by advance EIC payments.
Line 8—Form 1099-R. Complete line 8 by entering information
reported on Form 1099-R. If possible, use the distribution
statement from your plan trustee to complete line 8. For
additional information, get Form 1099-R and the Instructions for
Forms 1099-R and 5498.

h—Local income tax withheld. Enter the amount of local
income tax withheld.

Line 9. Explain how you determined the amounts on line 7 or 8.
For example, tell us if you estimated the amounts, used your pay
stubs, or used a statement reporting your distribution.
Line 10. Explain what you did to get Form W-2, Form 1099-R, or
Form W-2c from your employer or payer.
Paperwork Reduction Act Notice. We ask for the information
on Form 4852 to carry out the Internal Revenue laws of the
United States. You are required to give us the information. We
need it to figure and collect the right amount of tax.
You are not required to provide the information requested on a
form that is subject to the Paperwork Reduction Act unless the
form displays a valid OMB control number. Books or records
relating to a form or its instructions must be retained as long as
their contents may become material in the administration of any
Internal Revenue law. Generally, tax returns and return
information are confidential, as required by section 6103.
The average time and expenses required to complete and file
this form vary depending on individual circumstances. For the
estimated averages, see the instructions for your income tax
return.
If you have suggestions for making Form 4852 simpler, we would
be happy to hear from you. See the instructions for your income
tax return.