Need to See Copies of Some Documents

published February, 2010

The IRS mailed Notice 1383 as a reminder of the following:

Authorized IRS e-file Providers (i.e. me, if I’m preparing your personal return) must not submit electronic returns to the IRS prior to the receipt of all Forms W-2, W-2G, and 1099-R from the taxpayers (i.e. you).

If taxpayers are unable to secure and provide a correct Form W-2, W-2G, or 1099-R, Providers may submit the electronic return only after securing Form 4852, Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Insurance Contracts, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs etc. in accordance with the use of that form. This is the only time Providers should submit an electronic return with information from pay stubs or Leave and Earning Statements (LES).

Besides, I like to see the W-2s so I can decide if some of the odd things they put on there are relevant or not, plus you’d be surprised how things can “drift” between the last paystub and the “official” document. I see a lot of them and I’m likely to notice something that may help your taxes.