Profile     Taxes       Services     Solutions

Of 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, Distributions From Pensions, Annuities, Retirement or Profit Sharing Plans, IRAs, Insurance Contracts, etc. in accordance with the use of that form.  This is the only time Authorized IRS e-file Providers should submit an alectronic rewturn with information from pay stubs or Leave and Earning Statements.

What Happens I You e-file Without the Correct Documents

The IRS monitors Authorized IRS e-file Providers for compliance with Revenue Procedure 2007-40 and other IRS e-file rules and requirements.  The IRS conducts monitoring visits to Authorized IRS e-file Providers to investigate complaints and to ensure compliance.

The IRS may warn or sanction Prodivers that violate IRS e-file rules and requirements.  The IRS categorizes the seriousness of infractions as Level One, Level Two, or Level Three.  Sanctions range from written reprimand, to suspension or expulsion from participation in IRS e-file depending on the seriousness of the infraction.