"Authorized IRS e-file Providers [i.e., EROs] are prohibited from submitting electronic returns to the IRS prior to the receipt of all Forms W-2 ... and 1099-R from the taxpayer.
"If the taxpayer is unable to secure and provide a correct Form W-2 ... or 1099-R, the return may be electronically filed after Form 4852 ... is completed in accordance with the use of that form. This is the only time information from pay stubs or Leave and Earning Statements (LES) is allowed.
"The IRS monitors Authorized IRS e-file Providers for compliance with the Revenue Procedure 2007-40 and IRS e-file rules and requirements. Monitoring visits will be conducted to investigate complaints and to ensure compliance."
Per the Form 4852 instructions:
"You should always attempt to get your Form W-2, Form W-2c, or Form 1099-R (original or corrected) from your employer or payer before contacting the IRS or filing Form 4852. If you don’t receive the missing or corrected form from your employer or payer by the end of February, you may call the IRS at 800-829-1040 for assistance".
Note that a return with a W-2 or 1099-R that is missing the EIN cannot be electronically filed, and this applies to substitute forms as well.
Substitute Form W-2
To create a substitute Form W-2 in TaxSlayer Pro, from the Main Menu of the tax return (Form 1040) select:
- Income
- Wages, Salaries, Tips (W-2) - Click New or double-click an existing Form W-2 entry that you wish to Edit.
- At the top of the W-2, select the check box labeled "h) Substitute".
- Answer YES when queried if this is a substitute W-2.
- Enter an explanation in the space provided as to (1) how the amounts were determined by the taxpayer and (2) the taxpayer’s efforts to obtain a standard Form W-2.
- Select OK - Form 4852 will be generated and filed with the tax return.
Form 4852 doesn't show under "Forms Completed", but it can be viewed from the View Results menu.
Note that the Employer’s EIN must be entered in order to file the return electronically.
Substitute Form 1099-R
To create a substitute Form 1099-R in TaxSlayer Pro, from the Main Menu of the tax return (Form 1040) select:
- Income
- IRA/Pension Distributions (1099R, RRB-1099-R) - Click New or double-click an existing Form 1099-R entry that you wish to Edit.
- On line g, "Type of 1099-R", select the check box labeled Substitute.
- Enter an explanation in the space provided as to (1) how the amounts were determined by the taxpayer and (2) the taxpayer’s efforts to obtain a standard Form 1099-R.
- Select OK - Form 4852 will be generated and filed with the tax return.
Form 4852 doesn't show under "Forms Completed", but it can be viewed from the View Results menu.
Note that the Payer’s EIN must be entered in order to file the return electronically.
Note: This is a guide to completing Form 4852 in the TaxSlayer Pro program. This is not intended as tax advice.
Additional Information: