IL-4852: Substitute for Unobtainable Form W-2 (2024)
Illinois · Illinois DOR · Used for tax years 2024
Form IL-4852 is a substitute for an unobtainable Form W-2 that you attach to your Illinois Form IL-1040. It reports your employer information, gross wages, Illinois Income Tax withheld, and efforts to obtain the missing W-2.
Who files this form
File Form IL-4852 if you did not receive or could not obtain a Form W-2 from your employer showing Illinois Income Tax withheld from your wages.
File only after giving your employer sufficient time to mail your W-2 and exhausting all efforts to obtain it. Complete a separate IL-4852 for each missing W-2.
Do not use this form to correct a W-2. Contact your employer for a corrected W-2 instead.
What you'll need
Attach proof of your wages and Illinois Income Tax withholding, such as copies of check stubs or a letter from your employer on company letterhead. The proof should include:
- Your name and Social Security number.
- The tax year.
- The amount of Illinois Income Tax withheld.
- Your total wages.
A copy of your properly completed federal Form 4852, with any required attachments, is also accepted as proof of Illinois Income Tax withheld from your wages.
You will also need your employer's name, address, owner or contact person, phone number, and federal employer identification number (FEIN), if known.
How to file
- Enter your name, Social Security number, and address.
- Provide your employer's information, including the FEIN if known.
- Enter the tax year, total gross wages, and total Illinois Income Tax withheld. Include that withholding amount on the Illinois Income Tax withheld line of Form IL-1040.
- Explain how you determined the wage and withholding amounts, why your employer did not give you a W-2, and your efforts to obtain it.
- Sign and date the form, and provide your daytime phone number.
- Attach proof of wages and withholding to Form IL-4852, then attach Form IL-4852 to Form IL-1040.
The supplied text does not give a mailing address or e-file directions.
Common mistakes
- Using IL-4852 to correct a W-2. Request a corrected W-2 from your employer instead.
- Filing before trying to obtain the W-2. Allow sufficient time for your employer to mail it and exhaust all efforts to obtain it first.
- Combining missing W-2s on one form. Complete a separate IL-4852 for each missing W-2 and fill in all steps.
- Leaving out proof of wages and withholding. Required proof must be attached.
- Omitting required information. The form warns that failure to provide information could result in a penalty.
Questions people ask
Can I use IL-4852 if my W-2 has incorrect information?
No. Contact your employer for a corrected W-2.
What if I am missing more than one W-2?
Complete a separate Form IL-4852 for each missing W-2, filling in all steps.
Can federal Form 4852 serve as proof of Illinois withholding?
Yes. A copy of a properly completed federal Form 4852, along with any required attachments, is accepted as proof of Illinois Income Tax withheld from your wages.
Where do I report the withholding amount on my Illinois return?
Include the amount from line 11 of IL-4852 on the Illinois Income Tax withheld line of Form IL-1040. Attach IL-4852 to Form IL-1040.