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.
This form serves as a substitute for Forms W-2, W-2c, and 1099-R and is completed by taxpayers or their representatives when:
- Their employer or payer does not give them a Form W-2 or Form 1099-R, or
- An employer or payer has issued an incorrect Form W-2 or Form 1099-R.
Other Items You May Find Useful:
Comment on Form 4852
Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.
Caution: If you have a tax-related question, please see our Tax Law Questions page.