Use Form 4852 as a substitute for your Form W-2. In the absence of Form W-2, the 4852 is the only tax form you can use to replace it. You can also use this tax form if you haven’t received Form 1099-R, Retirement Income, though you’re likely to easily get a copy from your account provider.
What you need to file Form 4852
Since you’ll be reporting your income from a single employer for each copy of Form 4852, assuming you file more than one, you must have your last pay stub. Without this, you won’t be able to complete Form 4852. An electronic copy or paper copy of the most recent paystub works just fine.
First part of Form 4852
In the first section of Form 4852, you’ll need to enter your personal information. Here is what to enter in each line.
Line 1: Enter your full name as shown on your federal income tax return
Line 2: Enter your Social Security Number.
Line 3: Enter your legal address, the same address as shown on your federal income tax return
Line 4: Enter the year in which you’re filing Form 4852 and check W-2. If you’re filling out Form 4852 for your missing 1099-R, we suggest contacting your account provider first, then file this form if you can’t get a copy. There are separate instructions to file for in this case.
Line 5: Enter your employer’s name, address, and ZIP code.
Line 6: If you know, enter your employer’s taxpayer identification number – Social Security Number or Employer Identification Number.
Second part of Form 4852
Now comes the part where you actually report your income on Form 4852. Take your last paystub and enter the following information as exactly as on it dollar by dollar, cent by cent.
Line 7a: Enter the total amount of wages, salaries, tips, and other compensation earned.
Line 7b: Enter the wages subject to Social Security tax.
Line 7c: Enter the total wages and tips subject to Medicare tax.
Line 7d: Enter the tips subject to Social Security tax.
Line 7e: Enter the total amount of federal income tax withheld from all your income.
Line 7f: Enter state income tax withheld from all your income if you’re subject to it.
Line 7g: Enter the local income tax withheld from all your income if you’re subject to it.
Line 7h: Enter the Social Security tax withheld from both Lines 7b and 7d.
Line 7i: Enter the total Medicare tax withheld from Line 7c.
After filing
Once you file Form 4852, attach it to your federal income tax return like any other attachment. Since the Internal Revenue Service doesn’t accept electronic copies of Form 4852, you’ll need to print out a paper copy and physically attach it to your 1040. Due to this, you can’t file your tax return electronically.
Get 4852 Form 2022.