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.
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