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Incorrect or Missing Forms W-2 or 1099

On March 21, 2022, the Internal Revenue Service published an important Covid Tax Tip 2022-43 regarding incorrect or missing Forms W-2 or 1099. Filing season is here and taxpayers must be sure that they include all of their tax documents prior to submitting their tax returns.

By the end of January 2022, most taxpayers should have received their Form W-2, Wage and Tax Statement, Form 1099-MISC, Miscellaneous Income, Form 1099-NEC, Nonemployee Compensation, Form 1099-INT, Interest, among other forms related to certain government payments, economic impact payments, and child care credit payments. If they have not received a Form W-2 or 1099 where they should have, then they should contact their employer, payor, or issuing agency, and request the missing documents. The same rule applies where taxpayers believe that their Form W-2 or 1099 is incorrect.

Taxpayers that are not able to obtain these forms must file their tax return on time or request an extension of time to file. In certain instances, they may need to use Form 4852, Substitute for Form W-2, Wage and Tax Information, or Form 1099-R, Distributions from Pensions, Annuities, Retirement or Profit Sharing Plans, IRAs, Insurance Contracts, Etc. Taxpayers use these forms to estimate the wages or payments made to them and any taxes withheld. By filing Form 4852, taxpayers are able to report this information on their federal tax return and avoid filing an incomplete or amended return.

When taxpayers receive the missing or corrected Form W-2 or Form 1099-R after filing their return and that information is different from the previous estimate, then they must file Form 1040-X, Amended U.S. Individual Income Tax Return.

Check out the Tax Tip here:

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Incorrect or Missing Forms W-2 or 1099

This document contains general information only and is not a substitute for accounting, tax, or any other professional advice or services. The information provided is considered accurate at the time of publishing and will not be updated with new regulation requirements.

Comply Connect May 2024 – Issue 11

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