Support Center

<- Back to Main Page

Filing substitute Forms W-2

---

📊 Step-by-Step Guide

Step 1: Understand the ERO timing rule

Income tax returns may be prepared using a Leave and Earnings Statement or other documentation of income and Federal tax withholding, but the return must not be electronically filed until the Electronic Return Originator (ERO) receives the related Form W-2, W-2G, or 1099-R.

Step 2: Use Form 4852 only when needed

A Form 4852 may be used only if the taxpayer cannot obtain and provide a correct Form W-2, W-2G, or 1099-R. Complete the form in accordance with existing instructions. These instructions can be accessed by calling TeleTax on 1-800-829-4477 and selecting Topic 154.

Step 3: Include the non-standard W-2 indicator

If Form 4852 is used, the non-standard W-2 indicator must be included in the electronic record.

Step 4: Retain required documents

EROs must retain Forms 4852 in the same manner as Forms W-2, W-2G, and 1099-R are required to be retained.

Step 5: Follow the no-advertising and filing restrictions

EROs must never advertise that returns may be electronically filed prior to the receipt of Forms W-2, W-2G, and 1099-R. EROs are prohibited from electronically filing returns without Forms W-2, W-2G, and 1099-R except as stated above.

Step 6: Know the potential consequences

Any violation of these rules will result in sanctioning of the ERO as described in Revenue Procedure 2000-31 (published July 31, 2000).

Tags: federal,form