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Filing With Pay Stubs 
American Tax Service Albany, Georgia Most taxpayers have never even thought about filing their tax return using last pay stub or LES information instead of the actual W-2 form issued by their employer(s). Certainly there are legitimate circumstances which might force a person to use the year to date pay information shown on the last pay stub of the year, such as lost and irreplaceable W-2 forms, companies going out of business, incorrect W-2 information to name a few. The IRS recognizes this and has a remedy in place for such instances. If a taxpayer has not received his correct W-2 information by February 15 of the tax year, and has exhausted all efforts to obtain the correct W-2, then they may use the Year to Date final pay stub information to fill in form 4852 Substitute for Form W-2 and file the return electronically after marking the W-2 indicator as Non-Standard. Publication 1345 Handbook for Authorized Efile Providers addresses the issue on page 30, which states: "While income tax returns may be prepared using documentation of income and Federal tax withholding (such as pay stub, Leave and Earning Statement, etc.) the return must not be electronically filed prior to the ERO's receipt of the related form W-2, W-2G, or 1099R. If the taxpayer is unable to secure and provide to the ERO a correct Form W-2, W-2G or 1099R for the income and Federal tax withholding, the return may be electronically filed after Form 4852 is used, the non-standard W-2 indicator must be included in the record and the form 4852 must be retained by the ERO in the same manner as Forms W-2, W-2G and 1099R." Unfortunately, unscrupulous EROs have decided that they will ignore the IRS guidelines and rules, and file the return with the pay stub, or LES in order to get more business. Financially desperate, and some not so desperate, individuals see a way to "beat the system" and get an early refund without having to wait for W-2 information. It is understandably difficult for the IRS to monitor and enforce every rule regarding the Efile program, and district Efile supervisors have expressed to other EROs their willingness to cooperate with them in enforcement. There is no doubt that a tax business that accepts the pay stub or LES in lieu of the actual W-2 will obtain business that they otherwise would not get. They are not only breaking the rules and regulations, they are in effect stealing business from those that require taxpayers to wait upon the proper
documentation. They also create problems for the taxpayer, as it is not so common that the pay stub will exactly match, and if it does not match, the taxpayer will have to file and
amended return at additional cost. We have lost hundreds
of clients to businesses that persist in filing tax returns
before the W-2s and 1099s are sent out. It would
seem that this website would help the IRS to either stop this
practice or allow all EROs to use either paystubs or
W2s. That is my desire in the matter. If anyone
has any concrete evidence that the IRS has enforced this rule
in their area, I would appreciate knowing about it. You
can email your facts to: Stan
Suit@erocode.com Don't hesitate to report instances to your IRS Efile Coordinator. In so doing, you must specifically name names, and be certain that it is not merely hearsay. A tape recorder and an inexpensive attachment from Radio Shack will provide irrefutable proof on tape. Once reported, it will be the responsibility of the IRS Efile to act. How
NOT to Answer Questions Re: Paystubs Jan 4 2008 American Tax
Albany GA The following are actual tape recordings of companies who persist in this practice as of 12-15-2003: How NOT to Answer Questions Re: Pay Stubs How NOT to Answer Questions Re: Pay Stubs 2 How NOT to Answer Questions Re: Pay Stubs 3 How NOT to Answer Questions Re: Pay Stubs 4 How NOT to Answer Questions Re: Pay Stubs 5 How NOT to Answer Questions Re: Pay Stubs 6 How NOT to Answer Questions Re: Pay Stubs 7&8 (Same Company) How NOT to Answer Questions Re: Pay Stubs 7&8 (Same Company) How NOT to Answer Questions Re: Pay Stubs 9 How NOT to Answer Questions Re: Pay Stubs 10 How NOT to Answer Questions Re: Pay Stubs 11 Georgia Law Regarding Tape Recording *Ga. Code Ann. § 16-11-62: Secretly recording or overhearing a conversation held in a private place, whether carried out orally or by wire or electronic means, is criminally punishable as a felony under statutory provisions regarding invasions of privacy. However, the law expressly provides that it does not prohibit a person who is a party to a conversation from recording and does not prohibit recording if one party to the conversation has given prior consent. Ga. Code Ann. § 16-11-66. Interception of a private cellular telephone conversation without the consent of at least one of the parties is a misdemeanor. Barlow v. Barlow, 526 S.E. 2d 857 (2000). A civil action for wiretapping offenses is authorized. Tapley v. Collins, 41 F. Supp.2d 1366 (S.D. Ga. 1999), rev'd on other grounds, 211 F.3d 1210 (11th Cir. 2000). Use of a hidden camera "without the consent of all persons observed, to observe, photograph, or record the activities of another which occur in any private place and out of public view" is illegal. Ga. Code Ann. § 16-11-62(2).
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