Tax returns submitted Using a Pay Stub

Providers who are authorized by the IRS to e-file tax returns can submit these tax returns if they have received the taxpayer’s Form W-2, W-2G, and Form 1099.  A tax return that was completed using the information from the taxpayer’s pay stub is not allowed to be e-filed.  If the taxpayer is unable to provide the preparer with the correct Form W-2 or 1099, the providers have to complete Form 4852, Substitute for Form W-2, Wage and Tax Statement or Form 1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing plans before the return can be electronically filed.  The use of Form 4852 is the only time that a pay stub or Leave Earning Statement information is allowed to be used in the preparation of a tax return.


Cathy Fisher

Common Cents Bookkeeping and Tax Preparation

Serving Henderson, NC, Buncombe County, Polk County, Transylvania County


P: 828-595-2835

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