Members of the Maryland Association of Certified Public...


March 24, 1995

Members of the Maryland Association of Certified Public Accountants are answering readers' tax questions through April 15.

Q: I am unable to get a W-2 form from one of my employers for What can I do?

A: Assuming calls to your employer have been to no avail, you should call the IRS toll-free number listed in your Form 1040 instruction booklet. You will be asked to give your employer's name and address, telephone number and, if you know it, your employer's identification number. You also will be asked for your address, Social Security number, daytime phone, dates of employment and your best estimate of your wages and of federal income tax withheld. The IRS will send a Form 4598 to the employer requesting a W-2 for you. The agency will forward a copy of Form 4598 to you and a substitute W-2 Form 4852 to complete. If you do not receive a W-2 from your employer in time to file your return, you may use the substitute W-2 to complete your return. If the employer subsequently provides a W-2 and the amounts are different from your estimates, you may need to file an amended return.

Q: My nephew lives with me, but I do not have legal custody. His guardian has agreed to allow me to claim him on my taxes. Can I?

L A: Yes, if you qualify under this five-step test: The child,

1) within limited exceptions, must be under age 19;

2) must not have filed a joint return in the tax year involved;

3) must meet a relationship test (a nephew qualifies);

4) must be a U.S. citizen or a resident of the U.S., Canada or Mexico;

5) and the taxpayer must have furnished over half of child's total support for the calendar year.

The above advice is for general purposes only and is not intended as legal, accounting or tax advice. Specific situations may vary.

To submit a question, call Sundial, The Sun's telephone information service, at (410) 783-1800. In Anne Arundel County call 268-7736, in Harford 836-5028, and in Carroll 848-0338. Using a touch-tone phone, enter 6225 after the greeting. Push 1 to submit a tax question; state the question in full. Push 2 to hear a tax tip. Selected questions will be answered in the Business section. No questions will be answered by phone. Please leave your name and phone number.

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