What is a requirement for using IRS form 4852?

Using IRS Form 4852 is relevant when an individual has not received their Form W-2 from their employer. This situation often arises when an employer fails to provide the required tax document or if it is lost in the mail. Form 4852 acts as a substitute for the W-2 and allows taxpayers to report their income and withholding information based on their own records, such as pay stubs or other documentation.

This functionality makes it a vital tool for ensuring that taxpayers can still fulfill their tax obligations despite the absence of a W-2. It is important for individuals to retain detailed records to support the information they report on the 4852 form, as the IRS requires accurate reporting to avoid discrepancies.

Other choices do not correctly represent the nature or purpose of Form 4852. It does not serve as a replacement for a tax return, nor does it require any special signature or need to be approved by a supervisor for usage. These details highlight the essential flexibility and utility of Form 4852 in tax compliance.