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
Publication 15 (Circular E), Employer's Tax Guide
Comment on Form 4852
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