IL-4852: Substitute for Unobtainable Form W-2 (2025)
Illinois · Illinois DOR · Used for tax years 2025
Form IL-4852 is Illinois's substitute for an unobtainable Form W-2. It reports your gross wages and Illinois Income Tax withheld, along with your employer's information and your efforts to obtain the missing W-2. Attach it to Form IL-1040 with proof of wages and withholding.
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.
Use this form 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 IL-4852 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 a properly completed federal Form 4852, along 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
Attach Form IL-4852 to your Form IL-1040.
- 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 paid by that employer, and total Illinois Income Tax withheld.
- 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.
Include the Illinois Income Tax withholding amount from line 11 on the Illinois Income Tax withheld line of Form IL-1040. Complete all steps on a separate IL-4852 for each missing W-2.
Common mistakes
- Using IL-4852 to fix an incorrect W-2. Ask your employer for a corrected W-2 instead.
- Filing before trying to obtain the W-2. Give your employer sufficient time to mail it and exhaust all efforts to obtain it first.
- Combining multiple 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. The form requires supporting attachments.
- Omitting required information. The form warns that failure to provide information could result in a penalty.
Questions people ask
Can I use IL-4852 to correct my W-2?
No. You must contact your employer for a corrected W-2.
What if I am missing W-2s from more than one employer?
Complete a separate IL-4852 for each missing W-2, filling in all steps.
Can I use federal Form 4852 as proof of Illinois withholding?
Yes. A copy of a properly completed federal Form 4852, with any required attachments, is accepted as proof of Illinois Income Tax withheld from your wages.
Where do I report the withholding shown on IL-4852?
Include the amount from line 11 on the Illinois Income Tax withheld line of Form IL-1040. Attach IL-4852 to your IL-1040.