Use of Leave and Earnings Statement
Although income tax returns may be prepared using a Leave and Earnings Statement or other income and Federal tax withholding documentation, the return must not be electronically filed before the Electronic Return Originator (ERO) receives the related Form W-2, W-2G, or 1099-R.
A Form 4852 may be used only if the taxpayer can not obtain and provide a correct Form W-2, W-2G, or 1099-R. Form 4852 must be completed following existing instructions. These instructions can be accessed by calling TeleTax at 1-800-829-4477 and selecting Topic 154.
The non-standard W-2 indicator must be included in the electronic record if Form 4852 is used. EROs must retain Forms 4852 in the same manner as Forms W-2, W-2G, and 1099-R.
EROs must never advertise that returns may be electronically filed before the receipt of Forms W-2, W-2G, and 1099-R. EROs are prohibited from electronically filing returns without Forms W-2, W-2G, and 1099-R except as stated above.
Any violation of these rules will result in sanctioning of the ERO as described in Revenue Procedure 2000-31, published July 31, 2000, in the Internal Revenue Bulletin, 2000-31.
This information applies to all years of the UltimateTax software.
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