IRS e-File Providers Must Use Taxpayers Forms W-2, W-2g and 1099-R to File Electronically |
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NOTE: This headliner is current through the publication date. Since changes may have occurred, no guarantees are made concerning the technical accuracy after the publication date.
Headliner Volume 258
February 04, 2009
E-file Providers must have documents in hand before e-filing
Authorized IRS e-file Providers must have all Forms W-2, W-2G and 1099-R before submitting their clients’ electronic returns to the IRS.
The IRS monitors Authorized IRS e-file Providers for their compliance with Revenue Procedure 2007-40 and other IRS e-file rules and requirements. In addition, the IRS conducts monitoring visits to e-file Providers to investigate complaints and to ensure compliance. The IRS may warn or sanction Providers who violate IRS e-file rules and requirements.
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 accordance with the use of that form. A taxpayer may only use Form 4852 after February 14 and prior to May 1. Also, the taxpayer must have taken steps to obtain the missing Forms W-2, such as calling the employer, or writing or accessing electronic information. This is the only time Authorized IRS e-file Providers should submit an electronic return with information obtained from pay stubs or last earning statements.
References/Related Topics
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Page Last Reviewed or Updated: February 17, 2009