Entering 2024 instead of 2025 on Form 4852, Line 6, won’t cause an audit by itself. Here’s why, and what to keep in mind if you’re considering making changes.
Form 4852 is a substitute for a...
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Entering 2024 instead of 2025 on Form 4852, Line 6, won’t cause an audit by itself. Here’s why, and what to keep in mind if you’re considering making changes.
Form 4852 is a substitute for a missing or incorrect Form 1099‑R. When the IRS receives your actual 1099‑R for 2025, they will match it to your 2025 return, not your 2024 return.
On your 2024 return, the IRS only cares about:
The income amount you reported
The tax withholding you reported
Whether those numbers make sense for 2024
The year you typed on Line 6 of Form 4852 is not used for matching. It’s informational only. So no, this shouldn't cause an audit in 2026.
Now the question is "Do you need to amend your 2024 return?" In almost all cases: No. You would amend only if:
The income you reported was wrong
The withholding was wrong
The distribution actually belonged to 2025, not 2024
But if the only mistake was typing 2024 instead of 2025 on Line 6, and the numbers themselves were correct for 2024, then an amendment is unnecessary. The IRS does not require amending returns over clerical details like this.
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