IRS form to file as a substitute with your federal tax return if you do not receive a Form W-2 or Form 1099-R from your company for the prior tax year. You can also file this form as a substitute if your Form W-2 is incorrect but you do not receive a Form W-2c to correct it. You complete Form 4852 and attach it to your tax return. For more on what to do if you do not receive a W-2, see the related FAQ.