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Internal Revenue Service

Fill out Form 4852 online

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.

Form 4852 takes the place of a Form W-2, W-2c or 1099-R when your employer or payer did not give you one, or gave you one with wrong information. You enter your best estimate of the wages or payments you received and the tax withheld, explain how you worked out the amounts, and attach the form to your income tax return.

Fill out Form 4852Blank form from the IRS

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Edition
Rev. September 2020
Pages
2
Fillable fields
34
Checked against the IRS
November 8, 2026

GuruPDF is not affiliated with the Internal Revenue Service. This page explains the form in plain words; it is not legal or tax advice. Always check the official instructions before you file.

Who uses Form 4852

  • Employees whose employer did not issue a Form W-2 in time to file their return
  • Employees who received an incorrect Form W-2 that the employer has not corrected
  • People who received a pension, annuity, IRA or similar distribution and did not get a Form 1099-R, or got an incorrect one
  • Representatives completing the form for a taxpayer

Before you start

  • Your name as shown on your return, your social security number and your current address
  • Your employer's or payer's name, address and ZIP code, and their taxpayer identification number if you know it
  • Your final pay stub for the year, or a distribution statement from your plan trustee
  • The incorrect Form W-2 or 1099-R, if you received one
  • Notes on when and how you tried to get the missing or corrected form from your employer or payer

How to fill out Form 4852

  1. Lines 1 to 3: your details

    Enter the name or names shown on your return, your social security number, and your current address including street, city, state and ZIP code.

  2. Line 4: tax year and form type

    Enter the tax year the form was not received or was incorrect, and check either the Form W-2 box or the Form 1099-R box. This line also states that you have notified the IRS and that the amounts you enter are your best estimates.

  3. Lines 5 and 6: employer or payer

    On line 5, enter your employer's or payer's name, address and ZIP code. On line 6, enter their taxpayer identification number if you know it. If you had the same employer or payer the year before, you can use the EIN from that year's Form W-2 or 1099-R. If you know only another number linked to them, such as a social security number, you may enter that.

  4. Line 7: Form W-2 amounts

    Complete line 7 only for a missing or incorrect W-2. Lines 7a to 7e cover total wages, social security wages, Medicare wages and tips, social security tips, and federal income tax withheld. Lines 7f to 7i cover state and local income tax withheld (with the state and locality names), and social security and Medicare tax withheld, not counting the employer's share. Correct figures from a W-2 you received can be used; otherwise your final pay stub can help.

  5. Line 8: Form 1099-R amounts

    Complete line 8 only for a missing or incorrect 1099-R. It asks for the gross distribution (8a), taxable amount (8b), capital gain included in 8b (8e), federal, state and local tax withheld (8f to 8h), employee contributions (8i) and distribution codes (8j, separated by commas). Check 8c if you cannot work out the taxable amount and leave 8b blank. Check 8d only if the payment on 8a was a total distribution. For a traditional, SEP or SIMPLE IRA, write "IRA," "SEP" or "SIMPLE" in the right margin.

  6. Lines 9 and 10: explanations

    On line 9, explain how you arrived at the amounts on line 7 or 8, for example by estimating, using pay stubs, or using a distribution statement. On line 10, describe what you did to try to get the missing or corrected form from your employer or payer.

After you fill it out

Form 4852 goes to the IRS with your income tax return. Attach it to the back of your Form 1040, 1040-SR or 1040-X, before any supporting forms or schedules, and file the return as its own instructions describe. Check where to file on the official IRS pages for your return. Keep a copy of Form 4852 for your records.

Signing: Form 4852 has no signature line of its own. It is attached to your Form 1040, 1040-SR or 1040-X, and you sign that return as its instructions require.

Watch out for

  • The IRS says to try to get the missing or corrected Form W-2, W-2c or 1099-R from your employer or payer first. If it has not arrived by the end of February, you may call the IRS, which will contact the employer or payer for you.
  • If you later receive a Form W-2, W-2c or 1099-R that shows your return was wrong, you must file Form 1040-X to amend it.
  • Using Form 4852 in a way other than the IRS prescribes can lead to accuracy-related penalties, civil fraud penalties and a civil penalty for filing a frivolous return or submission.
  • The IRS suggests keeping a copy of Form 4852 until you begin receiving social security benefits, in case a question comes up about your earnings record for that year.

Questions about Form 4852

When can I use Form 4852?

Use it when your employer or payer did not give you a Form W-2 or 1099-R, or gave you an incorrect one, and you could not get the correct form in time to file your return. The form says to try to get it from your employer or payer first; if it has not arrived by the end of February, you may call the IRS for help.

What if my W-2 or 1099-R arrives after I file?

If the form you receive shows that the information on your return was incorrect, you must amend your return by filing Form 1040-X. You are responsible for filing an accurate return whether or not the form ever arrives.

What if I do not know my employer's EIN?

Line 6 asks for the number only if known. If you had the same employer or payer in the prior year, you can use the EIN from the prior year's Form W-2 or 1099-R, or you may enter another number you know for them, such as a social security number.

Can Form 4852 replace a Form 1099-R?

Yes. Check the Form 1099-R box on line 4 and complete line 8 instead of line 7. A distribution statement from your plan trustee can help you fill in the amounts.

Where does the completed form go?

It is attached to the back of your Form 1040, 1040-SR or 1040-X, before any supporting forms or schedules, and goes to the IRS with that return.

Official information

Page text last reviewed November 7, 2026.

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