The Internal Revenue Service warned authorized electronic filing providers Tuesday that they should not submit electronic tax returns to the IRS before receiving all Forms W-2, W-2G, and 1099-R from taxpayers.
In an email 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 can 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.
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