IRS Publication 5396-A – VITA and TCE volunteers play a critical role in helping millions of low- to moderate-income taxpayers file accurate returns each year. When a taxpayer lacks a Form W-2 (Wage and Tax Statement) or Form 1099-R (Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.)—especially after federally declared disasters—Form 4852 serves as the official IRS substitute.
IRS Publication 5396-A (Rev. January 2022) is the dedicated job aid created specifically for VITA/TCE volunteers. It provides practical, step-by-step guidance on estimating income and withholding using reliable sources like pay stubs or prior-year W-2s. This publication remains the current official resource on IRS.gov, referenced in 2025-2026 VITA/TCE training materials (including Publication 4012 and the Site Coordinator Corner).
Download the free PDF directly here: https://www.irs.gov/pub/irs-pdf/p5396a.pdf
What Is IRS Publication 5396-A and Who Needs It?
Publication 5396-A, titled “Using Form 4852 when Missing the Form W-2 or 1099-R for VITA/TCE Volunteers,” supplements the instructions on Form 4852 itself.
It is designed for:
- Certified VITA/TCE volunteers and site coordinators
- Taxpayers affected by natural disasters, job loss, or employer non-compliance who cannot obtain their income statements
- Situations where the taxpayer has made reasonable efforts but still lacks the original or corrected form by mid-February
Key purpose (straight from the publication): Taxpayers can use Form 4852 as a substitute after unsuccessful attempts to obtain the missing W-2, W-2c, or 1099-R. Volunteers must document those efforts in Box 10.
Important caution from Pub 5396-A: Refer taxpayers with complex issues (multiple employers, large discrepancies, retirement distributions with unknown taxable amounts, etc.) to a professional tax preparer.
Official Rules for Using Form 4852 (IRS Form 4852, Rev. September 2020 – Still Current)
Before completing Form 4852:
- The taxpayer must attempt to obtain the missing or corrected form from the employer/payer.
- If unsuccessful by the end of February, they may call the IRS at 800-829-1040 for assistance (provide employer details).
- The IRS will contact the employer and send the taxpayer a Form 4852.
- If the return filing deadline is approaching, use the estimated Form 4852 and attach it to the back of Form 1040/1040-SR.
Form 4852 is not for frivolous claims—improper use can trigger accuracy-related penalties (20%), civil fraud penalties (75%), or the $5,000 frivolous return penalty.
If the real W-2 or 1099-R arrives later and differs from the estimate, the taxpayer must file Form 1040-X to amend.
Step-by-Step Guidance from Publication 5396-A for VITA/TCE Volunteers
Pub 5396-A emphasizes preparing a printed copy of Form 4852 first (download from IRS.gov) before entering data in TaxSlayer or other software.
For Missing Form W-2 – Completing Line 7
Use the most reliable sources available:
- Year-to-date pay stub (best option)
- Last pay stub of the year with YTD totals → enter directly.
- Interim pay stub → prorate using examples in Pub 5396-A:
Example 1 (Monthly employee): June pay stub shows $12,000 YTD wages. Taxpayer worked through September (9 months).
Monthly wages = $12,000 ÷ 6 = $2,000
9 months = $18,000 → enter on Line 7a (and calculate other boxes similarly).Example 2 (Weekly employee): Stub shows $500 per week, no YTD. Taxpayer worked 5 months.
Weeks ≈ 5 × 4 = 20
Wages = $500 × 20 = $10,000 → enter on Line 7a. - Prior-year W-2 from same employer
- If pay and deductions remained essentially the same, prorate for months worked.
- Example: Taxpayer worked 9 months in the current year (disaster-related) → use 9/12 (¾) of prior-year W-2 amounts.
- Prior-year W-2 also supplies employer name, address, and EIN if missing from pay stub.
- Returning VITA/TCE clients: Print the prior-year return (including W-2) from the software or IRS transcript.
Never use a pay stub that shows only net (take-home) pay—seek better documentation.
For Missing Form 1099-R – Completing Line 8
- For retirees receiving the same amount every year: Use the prior-year 1099-R and confirm with the taxpayer that nothing changed.
- For other 1099-R situations (lump sums, rollovers, unknown taxable amounts): Refer directly to the detailed instructions on Form 4852 and Publication 575 (Pension and Annuity Income). Many cases are out of scope for VITA/TCE—refer to a professional.
Line-by-Line Quick Reference (Form 4852)
| Line | What to Enter | Pub 5396-A Tip |
|---|---|---|
| 1–3 | Taxpayer name, SSN, address | Standard |
| 4 | Tax year + check W-2 or 1099-R box | Must notify IRS |
| 5 | Employer/payer name & address | Use prior W-2 if needed |
| 6 | Employer TIN (EIN) | Prior-year W-2 is reliable source |
| 7 | W-2 details (a–i) | Use pay stub proration or prior W-2 |
| 8 | 1099-R details (a–j) | Prior-year only for identical annual pensions |
| 9 | How amounts were determined | “Used year-to-date pay stub prorated per Pub 5396-A” |
| 10 | Efforts to obtain form | Be specific: “Called employer 3 times, visited office, contacted IRS on [date]” |
Best Practices for VITA/TCE Sites (2025-2026 Tax Season)
- Always document attempts in Box 10 — this protects the return from IRS scrutiny.
- Attach Form 4852 to the back of the return (before any schedules).
- Expect possible refund delays while the IRS verifies estimates.
- For disaster-affected taxpayers, cross-reference Publication 5396 (Fact Sheet for VITA/TCE Sites Impacted by Federally Declared Disasters).
- Use TaxSlayer’s built-in Form 4852 template, but complete the paper version first.
- Retain a copy for the taxpayer (important for future Social Security earnings verification).
Frequently Asked Questions
Q: Can VITA/TCE sites e-file with Form 4852?
A: Yes, if the EIN is present; otherwise paper file (per VITA/TCE training).
Q: What if the taxpayer has no pay stub at all?
A: Do not prepare Form 4852. Refer to a professional or advise waiting for IRS contact.
Q: Is Publication 5396-A updated for 2025/2026?
A: The January 2022 revision remains the active job aid on IRS.gov and is listed in current VITA/TCE resources (as of February 2026).
Q: Where can volunteers get the latest training?
A: Link & Learn Taxes, Publication 4491, and the VITA/TCE Volunteer Resource Guide (Publication 4012).
Download Official IRS Resources
- IRS Publication 5396-A (Job Aid): https://www.irs.gov/pub/irs-pdf/p5396a.pdf
- Form 4852 (current): https://www.irs.gov/pub/irs-pdf/f4852.pdf
- Form 4852 Instructions (included on the form)
- Publication 5396 (Disaster Fact Sheet): Search IRS.gov for latest revision
Bottom line: IRS Publication 5396-A equips VITA/TCE volunteers with clear, practical tools to help taxpayers in difficult situations file on time and accurately. Always rely on the official IRS PDFs, follow the step-by-step estimation methods, and refer complex cases to professionals.
For the most trusted guidance, bookmark IRS.gov and use only the links above. Volunteers who master this job aid provide an invaluable service—especially to disaster survivors who need their refunds the most.
All information sourced directly from official IRS publications and forms (Rev. 1-2022 for Pub 5396-A and Rev. 9-2020 for Form 4852), confirmed current on IRS.gov as of February 2026.