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11094: 1040 - Form 4852 - Substitute W2 or 1099-R

1040 Individual Data Entry

Where do I enter a substitute for Form W-2 or 1099R; Form 4852?


To complete a substitute for forms W-2 or 1099R:

  1. Complete the W2 or 1099 screen in data entry.
  2. On the W2 or 1099 screen, locate the record number for the screen. It's located on left side of the bar at the very bottom of the screen. In this W-2 example, the screen is record 1 of 1:

  1. Open the 4852 screen (Other Forms tab). Enter the record number of the W-2 or 1099 to which the 4852 applies in the appropriate field that asks To which Form W-2 does this information apply? or To which Form 1099 does this information apply? This entry links the 4852 to the W2 or 1099 screen with the information to be substituted.
  2. Complete screen 4852 by answering the two questions about how the amounts entered on the W2 or 1099 were determined, and what efforts were made to obtain the forms.

Form 4852 cannot be e-filed if the EIN is missing from the W2. You must paper file it. Completion of screen 4852 will not eliminate error 0122, which prevents e-filing.

From Tax Topic 154 - Form W-2 and Form 1099-R (What to Do if Incorrect or Not Received)

If your Form W-2 (PDF), Wage and Tax Statement, and/or Form 1099-R (PDF), Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., are not available to you by January 31, 20YY, or if your information is incorrect on these forms, contact your employer/payer. If by the end of February you still have not received the missing or corrected form, you may call the IRS at 800-829-1040 for assistance. When you call, please have the following information available:

  • Your name, address (including ZIP code), phone number, and social security number,
  • Your employer/payer's name, address (including ZIP code), and phone number,
  • If known, your employer/payer’s identification number (EIN)

The IRS will contact the employer/payer for you and request the missing or corrected form. The IRS will also send you a Form 4852 (PDF), 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., along with a letter containing instructions.

If you do not receive the missing or corrected form in sufficient time to file your tax return, you may use Form 4852 to complete your return. If you receive the missing or corrected Form W-2 or Form 1099-R after you file your return and the information differs from your estimates, use Form 1040X (PDF), Amended U.S. Individual Income Tax Return. For additional information on filing an amended return, refer to Topic 308.

Note: The 4852 won't generate if directed to a W-2 past the first 30. If you have more than 30 W-2 forms, the substitute W-2 will need to be one of the first 30 on the list.

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