According to the IRS:
“Authorized IRS e-file Providers are prohibited from submitting electronic returns to the IRS prior to the receipt of all Forms W-2, W-2G, and 1099-R from the taxpayer.
If the taxpayer is unable to secure and provide a correct Form W-2, W-2G, or 1099-R, the return may be electronically filed after Form 4852, is completed in accordance with the use of that form. This is the only time information from pay stubs or Leave and Earning Statements (LES) is allowed.
The IRS monitors Authorized IRS e-file Providers for compliance with the Revenue Procedure 2007-40 and IRS e-file rules and requirements. Monitoring visits will be conducted to investigate complaints and to ensure compliance.”
Form 4852 Instructions state: “You should always attempt to get Form W-2 or Form 1099-R from your employer or payer before contacting the IRS or filing Form 4852. After February 14, you may call the IRS at 1.800.829.1040 if you still have not received Form W-2 or Form 1099-R. If you don’t receive the missing form in sufficient time to file your income tax return timely, you may use the Form 4852 that the IRS sent you”.
Entering a substitute Form W-2 in Keystone Tax Solutions Pro
From the Main Menu of the Tax Return (Form 1040) select:
- Income
- Wages, Salaries, Tips (W-2)
- Select New or double-click an existing Form W-2 entry that you wish to Edit.
- At the top of the W-2, select the check box labeled “h) Substitute”.
- Answer YES when queried if this is a substitute W-2.
- Enter an explanation in the space provided as to (1) how the amounts were determined by the taxpayer and (2) the taxpayer’s efforts to obtain a standard Form W-2.
- Select OK – Form 4852 will be generated and filed with the tax return. The form doesn’t show under “Forms Completed”, but it can be viewed from the View Results menu in the return.
NOTE: The Employer’s EIN must be entered in order to file the return electronically.
Entering a substitute Form 1099-R in Keystone Tax Solutions Pro
From the Main Menu of the Tax Return (Form 1040) select:
- Income
- IRA/Pension Distributions (1099R, RRB-1099-R)
- Select New or double-click an existing Form 1099-R entry that you wish to Edit.
- On line g, “Type of 1099-R”, select the check box labeled Substitute.
- Enter an explanation in the space provided as to (1) how the amounts were determined by the taxpayer and (2) the taxpayer’s efforts to obtain a standard Form 1099-R.
- Select OK – Form 4852 will be generated and filed with the tax return. The form doesn’t show under “Forms Completed”, but it can be viewed from the View Results menu inside the return.
NOTE: The Payer’s EIN must be entered in order to file the return electronically.
NOTE: This is a guide to entering Form 4852 into the Keystone Tax Solutions Pro program. This is not intended as tax advice.
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