Form IL-4852, officially titled “Substitute for Unobtainable Form W-2,” is used by Illinois taxpayers who did not receive a Form W-2 (Wage and Tax Statement) from their employer and have exhausted all efforts to obtain one. The form allows you to report your gross wages and Illinois Income Tax withheld so that you can still file your state tax return accurately and on time.
You should only file Form IL-4852 if:
- You were employed in Illinois and had state income tax withheld.
- Your employer has not provided your W-2 after sufficient time has passed.
- You have attempted to contact the employer to retrieve it.
This form is not for correcting errors on a W-2 — for corrections, you must ask your employer for a corrected W-2 (Form W-2c).
You must complete a separate IL-4852 for each missing W-2. The Illinois Department of Revenue requires you to attach proof of wages and withholding, such as check stubs or an official letter from your employer on company letterhead, which must include:
- Your name and Social Security number
- The tax year in question
- The total wages paid
- The amount of Illinois Income Tax withheld
Alternatively, you can submit a copy of your properly completed federal Form 4852 with all supporting documents as proof.
Finally, attach Form IL-4852 to your Illinois Form IL-1040 (Individual Income Tax Return) before submission.
How To File Form IL-4852
- Gather Documentation: Collect paycheck stubs or an employer letter verifying your wages and Illinois tax withheld.
- Complete a Separate Form: If you worked for multiple employers who didn’t issue W-2s, prepare one IL-4852 per employer.
- Fill Out All Steps (1–5): Ensure every field is completed to avoid rejection.
- Attach Proof: Attach supporting documents or your federal Form 4852 copy.
- Submit With Your IL-1040: Include IL-4852 as an attachment when you file your Illinois return.
How to Complete Illinois Form IL-4852 (R-12/19)
Step 1: Read This Information First
Before completing the form:
- File only after you’ve given your employer enough time to send your W-2 and made all reasonable attempts to obtain it.
- Do not use this form to correct a W-2.
- File one IL-4852 per missing W-2.
- Attach proof of wages and Illinois withholding (check stubs or employer letter).
Your proof must show:
- Your full name
- Your Social Security number
- The tax year
- Total wages
- Amount of Illinois Income Tax withheld
If you already have a federal Form 4852, you can attach a copy instead of separate documentation.
Step 2: Provide The Following Information
Line 1 – Name:
Enter your full legal name exactly as it appears on your Form IL-1040.
Line 2 – Social Security Number (SSN):
Write your SSN in the boxes provided (###-##-####).
Line 3 – Address:
Provide your complete mailing address, including street, city, state, and ZIP code.
This section identifies you as the taxpayer who did not receive a W-2.
Step 3: Identify Your Employer
Line 4 – Name of Employer:
Enter the official legal name of the employer who failed to issue your W-2.
Line 5 – Address:
Write your employer’s street address, city, state, and ZIP code.
Line 6 – FEIN (Federal Employer Identification Number):
If you know it, enter your employer’s FEIN. This number appears on prior pay stubs or old W-2s. If unknown, leave blank.
Line 7 – Owner or Contact Person:
Enter the name of a contact person at your employer (for example, payroll manager or HR representative).
Line 8 – Phone Number:
Provide the employer’s phone number for verification purposes.
Step 4: Complete The Following
Line 9 – Enter the Tax Year:
Write the year for which you are filing this form (e.g., 2024).
Line 10 – Enter the Total Amount of Gross Wages:
Enter the total gross wages your employer paid you for the year. This includes all wages before deductions such as taxes or insurance premiums.
Line 11 – Enter the Total Amount of Illinois Income Tax Withheld:
Write the total amount of Illinois state income tax withheld from your wages.
- This amount will also go on the “Illinois Income Tax Withheld” line of your Form IL-1040.
Line 12 – How Did You Determine These Amounts?
Explain how you calculated your gross wages and Illinois withholding.
Examples:
- “Based on final paycheck stub totals.”
- “Using year-end employer letter.”
Line 13 – State the Reason Your Employer Did Not Give You Your Form W-2:
Briefly explain why you did not receive your W-2.
Examples:
- “Employer closed business.”
- “Unable to contact employer.”
- “Employer refused to provide W-2.”
Line 14 – Explain Your Efforts To Obtain Your Form W-2:
Describe what you did to try to get your W-2.
Examples:
- “Called employer multiple times with no response.”
- “Sent written request to HR department.”
- “Visited employer’s location; company permanently closed.”
This section is critical — the Illinois Department of Revenue uses it to confirm that you genuinely attempted to retrieve the W-2.
Step 5: Sign Below
Read this certification carefully:
“Under penalties of perjury, I state that I have examined this form and any attachments and, to the best of my knowledge, they are true, correct, and complete.”
Signature: Sign your full legal name.
Date: Write the date you signed.
Daytime Phone Number: Enter a phone number where you can be reached for verification.
Your signature certifies that the information you’ve provided is true and that you’ve attached valid proof of wages and withholding.
Additional Information and Compliance Notice
At the bottom of the form, it reads:
“This form is authorized as outlined under the Illinois Income Tax Act. Disclosure of this information is required. Failure to provide information could result in a penalty.”
Form IL-4852 is an Illinois Attachment No. 5 and is web-only (no printed copies provided by the state).