"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 ProWeb, from the Federal Section of the tax return (Form 1040) select:
- Income
- Form W-2 - Begin or edit an existing Form W-2 entry.
- At the top of the W-2, select the checkbox This is a substitute W-2.
- Select Continue.
- 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 Continue.
Following the above steps creates Form 4852 which you file file with the tax return.
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 ProWeb, from the Federal Section of the tax return (Form 1040) select:
- Income
- Form 1099R, RRB, SSA
- Add or Edit A 1099-R
- At the top of the 1099-R entry window, select Check here if this a substitute 1099-R.
- 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 Continue.
Following the above steps creates Form 4852 which you file file with the tax return.
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 TaxSlayer ProWeb. This is not intended as tax advice.
Additional Information: