Detailed Guide: How to Fill Form 4852 Without Paycheck Stub

Introduction

IRS Form 4852 is a substitute form used when you cannot get a W-2 or paycheck stub from your employer. Whether it’s lost, never issued, or employer is unresponsive, this form lets you report your income and withholding. Filling it out carefully is essential to avoid processing delays or potential issues with your tax return.

Step 1: Gather All Possible Income and Withholding Records

Even without a paycheck stub, you’ll need reliable sources to fill in income and tax withheld. Useful documents include:

• Bank statements showing deposits from your employer throughout the year.
• Receipts, invoices, or payment records if paid in cash or check.
• Any Forms 1099 if independent or contract work was done.
• Employer communications, old pay notices, or payroll summaries if available.
• IRS income transcripts or wage reports, if accessible.

The more accurate and consistent your sources, the better your estimate will be.

Step 2: Download and Read Form 4852 Carefully

Before filling, review the layout of the form. Key parts are:

• Part I: Employee Information — your identification, tax year, employment dates.
• Part II: Employer Information and Income Details — employer name, wages, tax withheld, Social Security, Medicare, etc.

Understanding which sections require income, which require withholding, and how dates are used is important for accurate completion.

Step 3: Complete Part I — Your Personal Details

In Part I, enter correct personal information:

• Your full legal name as used on your prior tax filings.
• Your Social Security Number (SSN).
• Your address where you can receive mail.
• Tax year for which you are filing (for example, 2024).
• Your dates of employment with that employer—start and end date as best as you remember.
• Your phone number for the IRS if they need to contact you.

Step 4: Complete Part II — Employer Information & Wages/Withholdings

This is the most detailed section. Here's how to estimate and enter information:

• Employer name and address. Use what you know or an address from employer’s past documents. If you don’t know Employer Identification Number (EIN), leave blank if you truly don’t have it, but try to get it.
• Estimate total wages, salary, tips, etc., from that employer during the year. Use your bank deposits or payment history. If you know your pay rate and number of hours worked, multiply them appropriately.
• Estimate Federal Income Tax withheld. Look for any entries in your bank account or from employer communications that reflect tax withholdings. If you cannot verify, use your best estimate.
• Estimate Social Security and Medicare taxes withheld, using standard tax rates (for example, typical Social Security rate and Medicare rate in effect in that tax year). Use your estimated wages to calculate what these withholdings might be.
• If applicable, include state and local tax withholdings and other deductions you are aware of.

Step 5: Sign and Date the Form

By signing, you certify that the information you provided is true, to the best of your knowledge. On the form, you will provide:

• Your signature in the space provided.
• Date you are completing the form and signing.

This is a legal attestation — incorrect information can lead to delays, questions, or possibly penalties.

Step 6: Attach Form 4852 to Your Tax Return

When you file your taxes, Form 4852 must accompany your regular tax return (for example, Form 1040). You can file:

• Electronically — many tax software tools allow you to attach Form 4852 and enter estimated income withholding information.
• By mail — print the completed Form 4852 and include with your paper tax return.

Step 7: Be Prepared for Follow-Up from IRS

The IRS may review or follow up to verify the estimates you used. To be ready:

• Save all documentation you used to estimate wages (bank statements, invoices, receipts, etc.).
• If your employer eventually provides a W-2 or pay stub with correct amounts, and it's different from your estimate, you may need to file an amended return.
• Keep records organized and accessible so you can respond if the IRS requests more information.

Important Considerations & Accuracy Tips

Since you are estimating, accuracy matters a lot. Here are tips to reduce errors:

• Use exact bank deposit amounts and payment histories when possible.
• Check your employment period accurately; don’t assume full year if you started late or ended early.
• Make sure estimates of taxes withheld are consistent with your pay frequency and tax tables for that tax year.
• Review prior year tax filings if available to cross-check what you’ve used in past years.

Need an Example or Template?

If you’re unsure exactly how your Form 4852 entries should look, having a clean sample or stub example helps you see where fields go and what format looks standard. You can generate a sample stub to compare or reference when estimating your numbers.

Generate a sample pay stub now or see layout templates in our Regular Pay Stub guide.

Conclusion

Form 4852 gives you a valid path to file your taxes even when you don’t have your W-2 or pay stub, but it requires careful preparation. Gather as much reliable documentation as possible, estimate income and withholdings clearly, sign truthfully, and keep records. When done well, it ensures your tax return is complete, timely, and aligned with IRS requirements.