Tax preparers should be on the lookout for suspicious forms or modified
- An ERO or tax preparer who observes or becomes aware of an activity suspicious related to the filing of tax returns or returns. Potentially abusive activities you should report to the IRS. For additional information on the requirements for filing electronic returns, see the IRS Publication 1345 and Revenue Procedure 2007-40. 40).
- Income tax returns can be prepared using other documentation of federal income and tax withholding, such as income tax pay stubs or receipts of licenses or accrued wages. However, statements prepared on the basis of these non-standard documents must not be filed electronically before the ERO receives Form W-2, W-2G, or 1099-R related. If the taxpayer is unable to provide a Form W-2, W-2G, or 1099-R correctly, the return can be filed after February 14 and once completed Form 4852 (Substitute Form W-2).
- When using Form 4852, the non-standard indicator must be included in the record electronic filing of the return and Form 4852 of the same way as Forms W-2, W-2G and 1099-R.