Most taxpayers will receive their W-2 forms in January and file their returns, no problem. But what do you do if your employer won’t give you a W-2, or they refuse to correct it?

IRS expects you to contact your employer and try to fix it with them, first. Make sure to document your attempts at getting it corrected, including dates and who you worked with. You have to be able to show that you have put in a good faith effort to correct the problem directly.

Once you have exhausted all other avenues, you should call the IRS at 1-800-829-1040 and explain the situation to them. You will have to provide your name, address, phone number, social security number and your payer’s name, address and phone number. IRS will contact your employer to request the missing form and they will also send you a copy of the Form 4852.

After this, you can file the return using Form 4852 instead of the W-2. Form 4852 serves as a substitute form for the W-2, W-2C or 1099-R, or to report correct numbers when you were issued an incorrect form and the issuer refuses to correct it.

The 4852 is usually used as a last resort, because there are downsides to using it. As you can imagine, it receives a lot more scrutiny from IRS than a regular W-2 or 1099-R, and this increased scrutiny could result in an audit. Also, if your employer actually provides the correct forms after you file, you may have to go back and amend your return.

Speaking of taxes, have you started thinking about your 2019 return? The Clergy Financial Resources 2019 Tax Organizer will be available starting in January of 2020. Bookmark today so you can get a jump on the New Year!

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Clergy Financial Resources serves as a resource for clients to help analyze the complexity of clergy tax law, church payroll & HR issues. Our professionals are committed to helping clients stay informed about tax news, developments and trends in various specialty areas.

This article is intended to provide readers with guidance in tax matters. The article does not constitute, and should not be treated as professional advice regarding the use of any particular tax technique. Every effort has been made to assure the accuracy of the information. Clergy Financial Resources and the author do not assume responsibility for any individual’s reliance upon the information provided in the article. Readers should independently verify all information before applying it to a particular fact situation, and should independently determine the impact of any particular tax planning technique. If you are seeking legal advice, you are encouraged to consult an attorney.

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