Non-standard information documents. Tax preparers should never modify nor advise a taxpayer to modify any information on the Forms W-2, W-2G or 1099-R, or any other document.
- If a taxpayer files Forms W-2, W-2G or 1099-R in which the number of Social Security, the taxpayer’s name or address has been changed, ask the taxpayer to make sure the declared TIN, name and address on Form 1040 are all correct. Document how this determination was made, and later:
- Enter the non-standard form code when filing the return electronics. Informs the taxpayer that later the IRS will send them a notice indicating that the information that appears in the return does not match the information that previously received from an employer or other sources. The IRS notice will request additional or updated information.
- For any other modification, the taxpayer must request a Form W-2 corrected by the employer. If the employer does not comply with the request, the tax preparer will need to prepare a substitute Form W-2 using the information from the most recent records trustworthy taxpayer.