IRS Form 4852 must be filed when your employer does not send you Form W-2, a U.S. wage, and a tax statement. The purpose is to report the wages paid to employees and their withheld taxes.
Learning to fill out the form properly, you must avoid any mistakes to process the information quickly.
How to get IRS form 4852?
To get the PDF, click here. When you enter, you will see two pages; you only have to download them by clicking on the “Arrow” icon at the top right.
Wait a few minutes to ensure the download was successful, and then you can open it in your PDF editing program to fill it out. You can also print the form and fill it out manually, which is a much easier option.
The procedure for completing Form
As we mentioned before, IRS Form 4852 effectively replaces some alternative options. You can easily fill out the form through PDFelement. It is a page that is compatible with both Windows and Mac platforms. To start using the tool, you must log in.
You need to follow the steps and put in the right information. To begin with, you need to make sure you have the PDF on your computer; after getting the 4852 form online, it is time to start editing the necessary spaces.
It is best to start by placing the official names on the return form and providing your social security number and address. Once you get to question number four, you need to place the tax year and mark the form you did not receive and for which you are filling out the 4852.
On lines 5 and 6, you need to enter details of your employer, such as their name, zip code, address, and TIN if known. Line 7 includes details for the W-2 form, such as tips, wages, taxes withheld, and compensation.
Line 8 needs detailed information from Form 1099-R; here, you add details about annuities, pensions, profit sharing or retirement, insurance contracts, and IRAs, among others.
For line 9, you need to add a statement on how the amount placed on lines 7 and 8 was derived. It is best to be brief and clear you do not need to write too much. On line 10, you can explain your efforts to obtain the employer’s W-2, 1099-R, or W-2c form and how they failed.
In the previous line, you must also explain the challenges and why you did not receive the correct form. After ensuring that all the information is adequate, you can save the file and send it.
Where to mail IRS form 4852?
Once you make sure that you filled it correctly, you need to print the form to send it by mail. It is worth mentioning that you must send form 4852 together with the 1040 filing.
The address where you will send the form depends on your location. Mailing addresses are divided in the following ways:
|
Cities |
Address without payment enclosed |
Address with payment enclosed |
| Arkansas, Connecticut, Delaware, District of Columbia, Illinois, Indiana, Iowa, Kentucky, Maine, Maine, Maryland, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, Oklahoma, Rhode Island, Vermont, Virginia, West Virginia, Wisconsin | Department of the Treasury Internal Revenue Service Kansas City, MO 64999 – 0002 | Internal Revenue Service PO Box 931000 Louisville, KY 40293-1000 |
| Pennsylvania | Department of the Treasury Internal Revenue Service Kansas City, MO 64999 – 002 | Internal Revenue Service PO Box 802501 Cincinnati, OH 45280 – 2501 |
| Florida, Louisiana, Mississippi, Texas | Department of the Treasury Internal Revenue Service Austin, TX 73301 – 0002 | Internal Revenue Service PO Box 1214 Charlotte, NC 28201 – 1214 |
| Alabama, Georgia, North Carolina, North Carolina, South Carolina, Tennessee | Treasury Department Internal Revenue Service Kansas City, MO 64999-0002 |
Internal Revenue Service PO Box 1214 Charlotte, NC 28201-1214 |
| Arizona, New Mexico | Treasury Department Internal Revenue Service Austin, TX 73301-0002 |
Internal Revenue Service PO Box 802501 Cincinnati, OH 45280-2501 |
| Alaska, California, Colorado, Hawaii, Idaho, Kansas, Michigan, Montana, Nebraska, Nevada, Ohio, Oregon, North Dakota, South Dakota, Utah, Washington, Wyoming, North Dakota, South Dakota, Wyoming, Washington, Wyoming, and Utah.
|
Treasury Department Internal Revenue Service Ogden, UT 84201-0002 |
Internal Revenue Service PO Box 802501 Cincinnati, OH 45280-2501 |
What you should know about Form 4852
It is essential to obtain Form W-2, Form 1099-R, or Form W-2c from your employer or payer before contacting the IRS to file Form 4852.
Furthermore, you must make a copy of your Form 4852 for security, you can keep it in your records, and you will avoid inconvenience if the information is lost. You must ensure you do not misuse the form because you could face large penalties.
Before completing the form, you must follow all the instructions provided by the IRS, preventing you from adding the wrong information. On the IRS website, you will find all the procedures and rules to complete the form.
Finally, remember that it is a legal document that requires care to be completed efficiently. If you do not understand some of the lines, it is best to ask for help from one of the agents.
Does the IRS take my word for it, or does it contact the payer and require them to explain why they did not file the 1099-R?
The IRS will know they did not file the form with the employer by running the appropriate checks in the system. The IRS will also contact the employer directly if they need any clarification.
That is why it is necessary to put all the information related to the employer on one of the lines of the form. If you have any problems or questions, you can ask directly.
How does the IRS process Form 4852 (as a substitute for Form 1099-R)?
As it is a substitute, the process is done similarly. Must send the form with the income tax return. The process is done the same way as if sent the 1099 – R form.
One of the lines on form 4852 asks for an explanation as to why the corresponding form is not attached. This is the line to decide whether the request proceeds and the 4852 are accepted in substituting the 1099 – R.