About Form 4852, Substitute for Form W-2, Wage and Tax Statement, or Form 1099R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRA's Insurance Contracts, Etc.

Form 4852 serves as a substitute for Form W-2, Form W-2c, and Form 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.
  • An employer or payer has issued an incorrect Form W-2 or Form 1099-R.

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