Discussion:Filing before W-2 is received

Do we have the ability to file his return this early or do we need to either wait until after Feb. 15th or he has received his W-2? I know H&R block will allow him to file early and get a RAL or do they actually file the return at a later date and just advance the funds for a month?

Thank you so much for your comments.

Nance

But the IRS blurbs that I have read this year specify that you have to comply with the 4852 instructions in case of nonreceipt of a W2, and those instructions state that "generally do not file Form 4852 before April 15." The 4852 instructions do tell the taxpayer he can call the IRS after February 14. By doing that will the IRS give him permission to proceed with a 4852 before April 15? If he fails to call the IRS after February 14, is he prohibited from using the Form 4852 before April 15? I've always used the 4852 after February 15 rule, but now that I've tried to find an authority for doing so, I've come up dry. Hopefully someone has an authority for a 4852 after February 15. There's no way to hang onto clients if we have to tell them, see you on April 15, and good luck getting an appointment that day. Hopefully someone will make this easy for me. Thanks.

The latest info from the IRS requires the W-2 prior to filing or, and only if there is no way for the taxpayer to obtain the W-2, the taxpayer must notify the IRS information on the employer who is failing to provide the W-2 and details of attempts to obtain the W-2 along with detail on what was used to report the figures used on the substitute W-2 form. taxea

No.

I don't like the new IRS access to forms and or publications. Liked it the way it was before.

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. Generally, do not file Form 4852 before April 15.

Wow. I wonder what critera is the exception to "Generally" filiing before April 15th?

The general rule of thumb which I've always heard and always used is that after 2/14 it's ok to use substitutes for W2s, along with a Form 4852. But once I actually tried to find some reference to permit that, I've come up dry. Even RAL banks concede that it's ok to use substitutes for W2s on and after 2/15, but nobody seems to be able to point to an authority for doing so. I guess I'll just use the authority we used to use in the military, "It's common knowledge."

"This notice is being sent as a reminder that Authorized IRS e-file Providers must not submit electronic returns to the IRS prior to receipt of all Forms W-2, W-2G, and 1099-R from the taxpayers.

"If taxpayers are unable to secure and provide a correct Form W-2, W-2G, or 1099-R, Authorized IRS e-file Providers may submit the electronic return after securing Form 4852, 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. in accorance with the use of that form. This is the only time Authorized IRS e-file Providers should submit an electronic return with information from pay stubs or Leave and Earning Statements.

"The IRS monitors Authorized IRS e-file Providers for compliance with Revenue Procedure 2007-40 and other IRS e-file rules and requirements. The IRS conducts monitoring visits to Authorized IRS e-file Providers to investigate complaints and to ensure compliance. "The IRS may warn or sanction Providers that violate IRS e-file rules and requirements. The IRS categorizes the seriousness of infractions as Level One, Level Two, or Level Three. Sanctions range from a written reprimand to suspension or expulsion from participation in IRS e-file depending on the seriousness of the infraction.

"Authorized IRS e-file Providers may appeal sanctions through the Administrative Review Process. This process is described in Publication 3112, IRS e-file Application and Participation.

"Please see Publication 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns, Chapter 3 and Publication 3112, IRS e-file Application and Publication.

Publication 3112 and Publication 1345 are available at www.irs.gov

Hope that this solves any mystery

Here's the specific issue that seems to keep getting lost in the posts and with people chiming in with thou shall's and thou shalt not's and we've always done it this way, etc.

After 2/14/09, can we file using a substitute for a W2, coupled with a Form 4852?

The issue is that most of us, including myself, have always used the 2/15 date as the day on which a client no longer has to wait for a W2 and can file based on a paystub or other W2 substitute, again by using Form 4852. Now the IRS says if we don't have a W2, 1099R, etc., we can file electronically so long as it's done in accordance with the use of the Form 4852. The Form 4852 instructions say, "Generally, do not file Form 4852 before April 15." That's the inconsistency we're trying to resolve.

Most of us have heard that it's ok to proceed with a substitute on 2/15, but no one has been able to document where that rule is written. It just seems to be the way most of us have always done it. Adding to the mess is the adverb "generally" in the 4852 instructions. When is it "not generally?" February 15 was considered the ok-to-proceed date because it allowed for mailing time for W2s mailed on the last day of January.

As I noted before, even the bank product banks say it's ok to proceed with a substitute on 2/15, so this rule, right or wrong, is definitely in the public perception. Absent anything definitive, I think I'm just going to keep doing it the way I've done it for 16 years.