The Internal Revenue Service has prohibited tax preparers from electronically filing tax returns before it receives all W-2, W2G and 1099-R forms.
In an alert e-mailed to tax professionals on Tuesday, the IRS wrote, “Authorized IRS e-file Providers are prohibited from submitting electronic returns to the IRS prior to the receipt of all Forms W-2, W-2G, and 1099-R from the taxpayer. If the taxpayer is unable to secure and provide a correct Form W-2, W-2G, or 1099-R, the return may be electronically filed after Form 4852 is completed in accordance with the use of that form. This is the only time information from Pay stubs or Leave and Earning Statements (LES) is allowed.”
For further information, the IRS directed tax professionals to Publication 1345, Chapter 3, entitled "Submitting the Electronic Return to the IRS," and Chapter 6, "IRS e-file Rules and Requirements," or IRS.gov under Authorized IRS e-file Providers e-filing Individual Income Tax Returns.
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