Form 4852- How to File

[Juxtapoz]

Hi All,

Family member has $5,000 in wages and no W-2. In addition, they have no pay stubs. The income had tax witheld from it bi-weekly. We have gross and net amounts, but no breakdown of how it was distributed across federal, state, etc.

Contacted the employer several times with no answer. The IRS was called to report this and sent a 4852. 

Three questions:

How do you possibly reconstruct the W-2 knowing only the net amount you were paid?

Do you e-file normally and then mail this form separately? 

Can I file complaints to anyone else to get the employer to send the W-2?

[JulieS]

Yes, in a case like this you have to make your best estimation of the amount that was paid. Since you have the gross and net amounts, you should be able to get pretty close. 

The employee's Social Security is withheld at .062 and Medicare is .0145. 

Say the gross is $500 for one week, and the net is $425. 

Total tax withheld is $500 - $425 = $75.00.

Social Security tax is $500 x 0.062 = $31.00

Medicare tax is $500 x 0.0145 = $7.25

Federal tax withheld is $75.00 - 31.00 - 7.25 = $36.75

You can't efile with a Form 4852. You are supposed to include the amount on your original return, then print and mail it in. 

Some people e-file their return and leave their Form 4852 off, then amend the return later to add the Form 4852.

If you live in a state with a state income tax, you can complain to your state Department of Revenue. Check here for contact info. 

You can complain to the Department of Labor. Follow this link for more about that. 

[Juxtapoz]

Thank you so much. I appreciate the time to explain and the details.

How does state tax estimation figure into any of this?

[LeticiaF1]

If your state requires a state return, in addition to your employer withholding federal taxes, they would have also taken state taxes.  You will need to estimate your state withholding to file your state return.  

@Juxtapoz