Skip to nav Skip to content
View cart {{ headerItems.cartCount }}
Log In
{{ headerItems.greeting }} {{ headerItems.firstName }} Log In
National Association of Tax Professionals
Global navigation menu
National Association of Tax Professionals
Membership Join Partner Perks Refer a Member Awards
Events & Education Catalog In-Person Online Tax Industry Designations
News & Insights TAXPRO Magazine Interests
States & Chapters Chapter Formation State Tax Volunteers
Find a Tax Pro
Join NATP Dashboard
{{ itemUpdatedMessage }}

You Make the Call - Dec. 30, 2025

Published:
By: NATP Staff
Tax preparer reviews 2025 Form 1040 e-file rules involving pay stubs, Form W-2 requirements, Form 4852 and Circular 230 compliance.

Question: Jordan Lee, EA, promotes an "early bird" special for clients who want to file as soon as the season opens. On Jan. 27, 2026, Sam Taylor comes in with a final 2025 pay stub but no Form W-2, Wage and Tax Statement. 

Sam is single, has one employer for the year, and the final pay stub shows year-to-date wages of $48,900 and federal income tax withheld of $4,600. Sam asks Jordan to immediately e-file the 2025 Form 1040, U.S. Individual Income Tax Return, stating that the W-2 always matches the last pay stub and any differences can be corrected later. 

Jordan is an authorized IRS e-file provider and considers entering the pay stub amounts as if they came from Form W-2 and transmitting the return without waiting for the W-2 or preparing Form 4852, Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 

Should Jordan e-file Sam's 2025 Form 1040 using only the final pay stub in place of Form W-2, without using Form 4852? 

 

Answer: No. As an authorized IRS e-file provider, Jordan can’t transmit Sam’s return using only a pay stub in place of Form W-2 without properly using Form 4852. 

IRS e-file rules require providers to receive all Forms W-2, W-2G, Certain Gambling Winnings, and 1099-R before transmitting an individual e-filed return. The IRS allows pay stub information only when it's used to complete Form 4852 because the taxpayer can’t obtain a correct Form W-2 or 1099-R after reasonable efforts, and the completed Form 4852 must be attached to the return. Filing based solely on the pay stub doesn’t meet that standard. 

Jordan also has a duty of due diligence under Circular 230 §10.22 and could face preparer penalties under §6694 if relying on a pay stub leads to an understatement of tax. To comply with IRS rules and professional obligations, Jordan must either wait for Sam’s Form W-2 or, if it can’t be obtained, use the pay stub to support a properly completed Form 4852.

About the author(s)

"NATP team committed to supporting tax professionals with expert insights, industry updates, and resources, shown with green triangle design element representing the organization's brand.

NATP Staff

The NATP team is dedicated to supporting tax professionals with expert insights, industry updates, and resources that help them serve their clients with confidence.

Information included in this article is accurate as of the publication date. This post does not reflect tax law changes or IRS guidance that may have occurred after the publishing date.