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. (Spanish Version)

Agency
IRS
Revision
9-2020
Fillable fields
34
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 4852 online
Page 1 of form 4852

Form 4852(SP): Substitute for Form W-2 or Form 1099-R, Spanish Version

Form 4852(SP) is the Spanish version of Form 4852. Its Spanish title is "Sustitutivo para el Formulario W-2, Comprobante de Salarios y Retención de Impuestos, o el Formulario 1099-R". The form, its line labels and its two columns of instructions are in Spanish. The IRS office names in the header and the footer "Form 4852 (sp) (9-2020)" are in English.

The form says it serves as a substitute for Forms W-2, W-2c and 1099-R (original or corrected) and is completed by the taxpayer or their representatives when an employer or payer does not issue a Form W-2 or 1099-R, or issues an incorrect one. The amounts entered are the filer's best estimates of wages or payments and of the taxes withheld.

This edition says to attach it to Form 1040(SP), 1040-SR(SP) or 1040-X, and points to www.irs.gov/Form4852SP for the latest information. Several forms it mentions, such as Form 1040-X and Form 4972, are noted as available in English. You can fill out the PDF free in your browser on this page and download it without an account.

Top of page 1 of Form 4852(SP): Substitute for Form W-2 or Form 1099-R, Spanish Version, as printed by IRS

What's on Form 4852(SP)

Steps before filing

A box at the top, "Tiene que seguir los pasos a continuación", lists what to do first: ask the employer or payer for the form, then call the IRS if it has not arrived by the end of February.

Lines 1 to 4: taxpayer and year

Name(s) shown on the return, Social Security number and address. Line 4 holds the tax year, a box for Form W-2 or Form 1099-R, and a statement that the IRS has been told and that lines 7 or 8 are best estimates.

Lines 5 and 6: employer or payer

Name, address and ZIP code of the employer or payer, and its taxpayer identification number (TIN) if known.

Line 7: Form W-2 amounts

Wages, tips and other pay, Social Security wages and tips, Medicare wages and tips, and federal, state, local, Social Security and Medicare tax withheld.

Line 8: Form 1099-R amounts

Gross distribution, taxable amount, boxes for taxable amount not determined and total distribution, capital gain, federal, state and local tax withheld, employee contributions and distribution codes.

Lines 9 and 10: explanations

How the amounts on lines 7 and 8 were determined, and the efforts made to get the Form W-2, Form 1099-R or Form W-2c.

The line labels are in Spanish. The items below give their English meaning.

How to fill out Form 4852(SP)

  1. 1

    Lines 1 to 4

    Enter the name, Social Security number and current address with street, city, state and ZIP code. On line 4, enter the year the form was not received or was incorrect, and check Form W-2 or Form 1099-R.

  2. 2

    Lines 5 and 6

    Enter the employer's or payer's name, address and ZIP code. For the TIN, the instructions say to use the EIN from last year's Form W-2 or 1099-R if it was the same employer or payer, or another known TIN such as an SSN.

  3. 3

    Line 7

    Enter the correct amounts from the Form W-2 received, or use the final pay stub. The instructions say lines 7h and 7i leave out the employer's share.

  4. 4

    Line 8

    Enter the correct Form 1099-R amounts, or use the plan trustee's distribution statement. Check 8c if the taxable amount could not be figured and leave 8b blank. Check 8d only for a total distribution.

  5. 5

    Lines 9 and 10

    Explain how the amounts were determined, for example estimates, pay stubs or a distribution statement, and describe any attempts to get the missing or corrected form.

  6. 6

    Attach it and keep a copy

    Attach the form to the back of the return before any supporting forms or schedules. The form suggests keeping a copy until Social Security benefits begin.

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Where it goes, what to try first and penalties

Where it goes

The form says to attach it to Form 1040(SP), 1040-SR(SP) or 1040-X.

What to try first

Ask the employer or payer for the Form W-2, W-2c or 1099-R. If it has not arrived by the end of February, the form gives 800-829-1040 and lists what to have ready: name, address, phone, SSN, dates of employment, and the employer's or payer's name, address and phone.

If the real form arrives later

If a Form W-2, W-2c or 1099-R received after filing shows the return was incorrect, the form says to amend it with Form 1040-X, which it notes is in English.

Penalties

The form lists accuracy penalties of 20% and civil fraud penalties of 75% of the tax that should have been paid, and a $5,000 civil penalty for a frivolous return or specified frivolous submission under section 6702.

Checking Social Security wages

After September 30 following the year on line 4, the form points to a Social Security online account at www.SSA.gov/myaccount, noted as in English, or a local SSA office.

Related forms

Who fills out Form 4852(SP)?

  • Workers without a correct Form W-2

    Line 7 is for a taxpayer whose employer did not issue a Form W-2, or issued an incorrect one. It holds wages, tips and the taxes withheld.

  • Pension and IRA recipients

    Line 8 is for a missing or incorrect Form 1099-R, which covers distributions from pensions, annuities, retirement or profit-sharing plans, IRAs and insurance contracts.

  • Taxpayers who called the IRS

    If the missing form has not arrived by the end of February, the form says the taxpayer can call the IRS at 800-829-1040. The IRS contacts the employer or payer and also sends the taxpayer a Form 4852(SP).

  • Representatives

    The purpose section says the form can be completed by the taxpayer's representatives.

  • Filers of the Spanish returns

    This edition names Form 1040(SP) and Form 1040-SR(SP), the Spanish versions of the return, along with Form 1040-X as the returns it attaches to.

The form says it is completed by the taxpayer or the taxpayer's representatives. It is attached to the income tax return that goes to the IRS.

Official sources and the blank

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Questions about Form 4852

What language is Form 4852(SP) in?

The form, its line labels and its instructions are in Spanish. The header office names and the footer are in English. The English edition is Form 4852.

Which returns does it attach to?

This edition says Form 1040(SP), 1040-SR(SP) or 1040-X. It goes at the back of the return, before any supporting forms or schedules.

When is Form 4852(SP) used?

The form says when an employer or payer does not issue a Form W-2 or 1099-R, or issues an incorrect one. It says to try to get the form from the employer or payer first.

What phone number does the form give?

800-829-1040, for when the missing or corrected form has not arrived from the employer or payer by the end of February.

What if the Form W-2 comes after filing?

If it shows the original return was incorrect, the form says to amend the return with Form 1040-X.

Who completes it?

The taxpayer or the taxpayer's representatives, according to the form's purpose section and the IRS About page for Form 4852.