The Internal Revenue Service warned electronic filing providers Wednesday that they must not submit tax returns electronically before receiving all Forms W-2, W-2G and 1099-R from taxpayers.

In an email alert to tax professionals, the IRS said that if taxpayers are unable to secure and provide a correct Form W-2, W-2G, or 1099-R, e-file providers may submit the electronic return only after securing Form 4852, Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Insurance Contracts, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs etc. in accordance with the use of that form. “This is the only time Providers should submit an electronic return with information from pay stubs or Leave and Earning Statements (LES),” the IRS added.

The IRS noted that it monitors Authorized IRS e-file Providers for compliance with this and other IRS e-file rules and requirements. The IRS warned electronic filers that it may also conduct monitoring visits to ensure compliance with Revenue Procedure 2007-40 and with IRS e-file rules and requirements included in IRS e-file publications.

“The IRS may warn or sanction Providers that violate IRS e-file rules and requirements,” the IRS cautioned. “Sanctions may be a written reprimand, suspension of one to two years or expulsion from participation from IRS e-file depending on the seriousness of the infraction. Providers may appeal sanctions through the Administrative Review Process. Additional information regarding sanctioning is available at IRS.gov in Publication 3112, IRS e-file Application and Participation.”

The IRS announced Tuesday that it was delaying the start of tax season until Jan. 30 because of the last-minute fiscal cliff legislation, and noted that some tax returns with certain cannot be filed until late February or March (see IRS Delays Tax Season until End of January).