ATTN: Software Developers, Return Transmitters and Authorized IRS e-file
Providers/EROs
Authorized IRS e-file Providers must not submit electronic returns to the
IRS prior to the receipt of all Forms W-2, W-2G, and 1099-R from the
taxpayers.
If taxpayers are unable to secure and provide a correct Form W-2, W-2G, or
1099-R, 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).
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Providers/EROs
Authorized IRS e-file Providers must not submit electronic returns to the
IRS prior to the receipt of all Forms W-2, W-2G, and 1099-R from the
taxpayers.
If taxpayers are unable to secure and provide a correct Form W-2, W-2G, or
1099-R, 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).
taxea