Hollins & Associates, LLC | 2026 IRS Tax Update

Missing or Incorrect Documents What You Need to Know

At Hollins and Associates, we understand the importance of having all necessary documents when filing your tax return. Before filing a federal tax return, taxpayers should make sure they have the correct forms. Here’s what you need to know for the 2026 filing season (tax year 2025 returns) .
Key 2026 Filing Deadlines
Document Due Date to Receive
Form W-2 (from employer) February 2, 2026
Form 1099-NEC (nonemployee compensation) February 2, 2026
Other 1099 forms (1099-MISC, 1099-INT, 1099-DIV, etc.) February 2, 2026
Form 1099-K (payment card/third-party network) February 2, 2026
ACA Forms 1095-B / 1095-C (to individuals) March 3, 2026
⚠️ Important: If you haven't received your documents by early February, take action immediately. The IRS imposes stiff penalties on employers who fail to provide these forms on time.

Steps to Resolve Missing or Incorrect Tax Forms

Step 1: Contact the Employer or Payer

If you’re missing a W-2 or Form 1099—or if these forms contain errors—contact the employer, payer, or issuing agency directly to request missing or corrected documents.

Step 2: Check Your IRS Online Account

Taxpayers with an IRS Individual Online Account can view and download available wage and income transcripts for 2025, including:

  • Form W-2
  • Form 1095-A
  • Form 1099-NEC
  • Form 1099-DIV
  • Form 1099-INT
  • Form 1099-MISC 

ℹ️ Note: In some cases, a transcript may show “No record of return filed.” This simply means the IRS has not yet received the data from your employer.

Step 3: Call the IRS (If Still Missing by the end of February)

If you still haven’t received the missing or corrected form by the end of February 2026, call the IRS at 800-829-1040. The IRS will:

  • Contact your employer/payer to request the missing form
  • Send you a Form 4852 (Substitute for Form W-2 or Form 1099-R)

When calling, have this information ready:

  1. Your name, address, SSN, and phone number
  2. Employer/payer’s name, address, phone number, and EIN (if known)
  3. Dates you worked for the employer (if applicable)
  4. Estimate of wages paid and federal tax withheld (use final pay stub if possible)

Step 4: File on Time – Use Form 4852

If documents are still unavailable by the filing deadline, you have two options:

Option A: File using Form 4852

  • Use Form 4852 (Substitute for Form W-2 or Form 1099-R) to report estimated wages, payments, or withheld taxes
  • Attach Form 4852 to your Form 1040 or 1040-SR
  • You can still e-file if you have the employer/payer’s EIN and address 
  • Keep records of your estimate method and efforts to obtain the original form 

Option B: Request an Extension

  • File Form 4868 for a six-month automatic extension to file your federal tax return 

Step 5: Amend Your Return If Necessary

Essential Documents for 2025 Tax Year

If you later receive corrected forms with information that differs from what you reported, you must file Form 1040-X (Amended U.S. Individual Income Tax Return) to update your submission.

FormDescription
Form W-2Wage and Tax Statement
Form 1099-NECNonemployee Compensation
Form 1099-MISCMiscellaneous Income
Form 1099-INTInterest Income
Form 1099-DIVDividends and Distributions
Form 1099-GCertain Government Payments (unemployment, state tax refund)
Form 1099-KPayment Card & Third-Party Network Transactions
Form 1099-RDistributions from Pensions, Annuities, Retirement Plans
Letter 6419Total Advance Child Tax Credit Payments
Letter 6475Economic Impact Payment
Form 1095-AHealth Insurance Marketplace Statement

Addressing Specific Challenges

Incorrect Form 1099-G for Unemployment Benefits

If you receive an incorrect Form 1099-G, contact the issuing state agency to request a revised version. If the corrected form cannot be obtained in time, file an accurate return based on the income you actually received.

Reconciling Advance Child Tax Credit & Economic Impact Payments

  • Use Letter 6419 for Child Tax Credit details
  • Use Letter 6475 for Economic Impact Payment information
  • Married couples filing jointly must combine their individual amounts
  • If letters are lost, access this information through your IRS Online Account

 

Form 4852 vs. Foreign Employers

Important: If you work for a foreign employer that does not issue U.S. wage forms, Form 4852 is not automatically the answer. The reporting approach is different—consult a tax professional .

 

What’s New for 2026 Filing Season

  1. Form 1040-X Attachment Requirement: For paper-filed amended returns, you must now attach a completed and updated Form 1040, 1040-SR, or 1040-NR showing your changes .
  2. Domestic Research & Experimental Expenditures (Section 174A): Under the One Big Beautiful Bill Act (OBBBA), certain small business taxpayers may elect to deduct unamortized amounts for tax years beginning after 2021 and before 2025. If you’ve already filed, you can amend—deadline is July 6, 2026.
  3. E-filing Requirements Expanded: Most employers filing 10 or more returns must now e-file W-2s and 1099s.
  4. Form 1040-X Continuous Use: Form 1040-X is now a continuous-use form. Always download the latest version from IRS.gov/Form1040X.

When NOT to File Form 1040-X

You generally do NOT need to file an amended return for:

Math errors – IRS will correct these automatically and send a notice

Missing forms that IRS already received – e.g., employer already sent W-2 to SSA 

Statute of Limitations for Amended Returns

To claim a refund, you must file Form 1040-X within:

  • 3 years from the date you filed your original return, OR
  • 2 years from the date you paid the tax,
  • whichever is later 

If you filed before the deadline (e.g., February for an April 15 deadline), your return is considered filed on April 15.

How Hollins & Associates Can Help

At Hollins & Associates, LLC, we’re here to help you navigate these challenges and ensure your tax filing process is seamless and stress-free.

 

We can assist you with:

  • Filing missing document returns using Form 4852
  • Requesting extensions (Form 4868)
  • Preparing and filing amended returns (Form 1040-X)
  • IRS audit representation
  • Tax planning for 2026 and beyond
📞 Contact us today for personalized assistance or to explore solutions tailored to your needs.
GAAP Updates & IRS Compliance Standards

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