Using Form 4852 when missing 1099-R

[dmacaroon]

Husband and I thought we were done with our taxes until we realized we hadn't received a 1099-R for a small monthly pension annuity that he started receiving in July 2023. Payer claims they sent one and would mail another one, but none has arrived (they have right address.) Repeated calls are getting us nowhere and I'm giving up hope. My husband has major surgery in a few days and we need to be done with taxes ASAP. 

Seems like we have two choices - file for an extension or file a Form 4852, which I'm hesitant to do, mostly because I've never done it before and I'm afraid I'll do something wrong and have to deal with the IRS in the future. We have most of the info. needed to fill out the 4852 but I have no idea what to put in 8J - which is where you put the distribution codes. Can't find a code for a pension annuity. Also is it mandatory to call the IRS before you file this form? IRS instructions make it sound like it is.

Are these forms something the IRS scrutinizes closely? The amount is only $275 for 2023. Could we end up in a mail audit over such a small amount? Any opinions on whether it would be better to just file for extension? Printing out a paper version of the 1040 plus forms plus mailing seems like a lot of trouble right now since there's a lot going on in our lives and time is running out. Thanks.

[BillM223 · Accepted solution]

If you have confidence in the payer, and if you know (as you appear to) that you know the amount involved from an income point of view, I would just file and extension and make a payment based on the assumption of what your tax will be.

This means that you will have until October 15, 2024 to recover and to file the correct return. Much simpler than the 4852.

It's hard to tell what the IRS scrutinizes, but why invite trouble with forms that you are not familiar with.

If you are confident of what will be on that 1099-R, just file the extension and put all your energy into healing.

[dmacaroon]

Thanks for the reply. There were 6 payments in 2023 (for the months of July - December) each in the same amount, so it's not too hard to figure out what will be on the 1099-R unless they make a mistake on their end.  Less than $300 total, so not a big deal. On one hand I do just want to get the taxes over with but at the same time, I hate doing anything to attract extra attention by screwing up a  form. We're always 100% honest, just don't want the hassle of a letter from the IRS wanting more explanations. Probably will do extension. By the way, we don't owe taxes - we're getting a refund.

[BillM223]

Hooray for the refund!  People who don't owe on April 15th attract less attention from the IRS.

And remember that taxpayers like you are exactly the reason that there is such a thing as an extension. The IRS has their money (it was due on April 15th), so all they are lacking in some paperwork, and they would rather have the paperwork correct than rushed and mangled.

Good luck with the operation and healing!