efiling form 4852 (Substitute W-2) (foreign pension)

---

@darla1 wrote:

Can my tax returns be e-filed if form 4852 (W-2 substitute) (for foreign pension) is included?  

I am seeing conflicting comments about this.

I would rather pay taxes on my pension than have to paper file with form 8833 again.  I paper copy mailed my 2019 taxes last September and they still have not been processed.  

Thanks!

---

No but a 4852 substitute 1099-R per the IRS 1040 instructions that say to report it on the 1040 line 5a and 5b.

Only a 1099-R can put it there.   In the 1099-R interview select a substitute 1099-R.

IRS instructions page 22.

https://www.irs.gov/pub/irs-pdf/i1040gi.pdf

Foreign retirement plans.If you were a beneficiary of a foreign retirement plan, you may have to report the undis-tributed income earned in your plan. However, if you were the beneficiary of a Canadian registered retirement plan, see Rev. Proc. 2014-55, 2014-44 I.R.B. 753, available at IRS.gov/irb/2014-44_IRB#RP2014-55, to find out if you can elect to defer tax on the undis-tributed income.Report distributions from foreign pension plans on lines 5a and 5b.:

Yes you can.  Here are the steps:

In TurboTax online,

• Sign in to your account and select Pick up where you left off
• At the right upper corner, type in 1099r, then Enter
• Select Jump to 1099r
• Follow prompts
• Next screen, Choose your bank or brokerage, select I'll type it in myself
• On the screen Tell Us Which 1099-R You Have, check the box I need to prepare a substitute 1099-R and follow the prompts.  

As to the Federal ID, try entering nine 9s.  If electronic errors occur due to 1099-R data entry, enter the pension under Miscellaneous income, see instructions below. As long as the IRS has the pension reported and included in total income, it is not problematic. 

• To your left, select Federal
• From the top, select Wages and Income
• Scroll down to last section -Less Common Income -select Miscellaneous Income, 1099-A, 1099-C- Start 
• Next screen, scroll down to Other Reportable Income- Start
• Follow prompts

If it is not taxable to you, to enter the exemption, follow here:

• report your full amount as instructed above. Then enter the treaty exempt amount as a negative amount (e.g. -5000) under Other Reportable Income as instructed above.  
• Download and fill in a Form 8833 from IRS to claim an exception.  https://www.irs.gov/pub/irs-pdf/f8833.pdf

International tax treaty-related issues are out of scope for advice.  You are suggested to consult a specialized professional for verification.  This pension amount will show on line 5 of your Form 1040.  If it's taxable, it will show on line 5b.  If it's not taxable, it will show on line 5a for reporting purposes. 

@darla1