Tax Forms

If, even after nudging from the IRS, your employer doesn't send you a replacement W-2 in time for you to file your return, you may file using Form 4852 in place of your missing wage statement.
After you complete the form, attach it to your tax return in place of your absent W-2. A copy of Form 4852 also should satisfy your state tax collector for those returns.
Using Form 4852 instead of an original W-2 may delay your refund while the IRS verifies the information you provided.
In cases where an employer has filed for bankruptcy or ceased operations, the IRS suggests you send a copy of Form 4852 to your local Social Security Administration office.
This should ensure that you get proper credit for the Social Security and Medicare taxes you paid so that your checks will be correct when it comes time to collect these benefits.

W-2 forms should be furnished to your employees by January 31. It is your responsibility as an employer to file Forms W-2 with the Social Security Administration (SSA) for your employees which will show the wages paid and taxes withheld for the year.
You must send Copy A to the SSA with Form W-3 by February 28.
Form W-3 is a summary form that shows the total of all W-2's being sent. Go to the IRS website or get Publication 15, Circular E, Employer's Tax Guide or Forms and publications can be requested by calling 1-800-829-3676.

If you cannot get a duplicate W-2 from your employer, your local CPA can use Form 4852, substitute W-2 to reconstruct your salary and use it for your tax return.
A copy of Form 4852 should be sent to the Social Security Administration to help ensure proper credit of the Social Security taxes.

The codes identify the type of distribution, and whether a Form 5329 penalty is required. Code 1 identifies the distribution as an early distribution with no known exceptions subject to the 10% IRS Form 5329 penalty. Code 2 = early distribution but a exception applies and no penalty lis levied. Code 3 = Disability and no penalty required. Code 4 = Death and no penalty required. Code 5 = Prohibited transaction. Code 6 = Section 1035 tax free exchange. Code 7 = Normal distribution and no penalty required. Code 8 = Excess contribution. Code 9 = Cost of current life insurance protection.. Code A = May be eligible for 5 or 10 year averaging. Code B =designated Roth account distribution. E—Distributions under Employee Plans Compliance Resolution System (EPCRS). F—Charitable gift annuity.G—Direct rollover and rollover contribution. H—Direct rollover of a designated Roth account distribution to a Roth IRA.J—Early distribution from a Roth IRA.L—Loans treated as deemed distributions under section 72(p).N—Recharacterized IRA contribution made for 2011. P—Excess contributions plus earnings/excess deferrals taxable in 2010. Q—Qualified distribution from a Roth IRA. R—Recharacterized IRA contribution made for 2010. S—Early distribution from a SIMPLE IRA in the first 2 years, no known exception. T—Roth IRA distribution, exception applies. U—Dividends distributed from an ESOP under section 404(k). W—Charges or payments for purchasing qualified long-term care insurance contracts under combined arrangements. 5329.

Use Form 1096 to summarize and transmit all types of 1099 forms (copy A) to the IRS on or before the last day in February of the following calendar year.
In 2013, Only RED copies of Forms 1096 and 1099 are acceptable.

Answer Provided by: CPAdirectory