e-dokumen.com

timely Form W-2 to your employee. For more information,see section 10 in Pub. 15 (Circular E), Employer's TaxGuide.Form 944. Use the “944” checkbox in box b of Form W-3or Form W-3SS if you filed Form 944, Employer'sANNUAL Federal Tax Return. Also use the “944”checkbox if you filed Formulario 944(SP), theSpanish-language version of Form 944.Electronic statements for employees. FurnishingCopies B, C, and 2 of Forms W-2 to your employeeselectronically may save you time and effort. See Pub.15-A, Employer's Supplemental Tax Guide, FurnishingForm W-2 to employees electronically, for additionalinformation.Forms W-2 for U.S. possessions. In these instructions,reference to Forms W-2 and W-3 includes Forms W-2AS,W-2CM, W-2GU, W-2VI, and W-3SS, unless otherwisenoted. These instructions are not applicable to wage andtax statements for Puerto Rico. Form W-2AS is used toreport American Samoa wages paid by American Samoaemployers, Form W-2CM is used to report theCommonwealth of the Northern Mariana Islands (CNMI)wages paid by CNMI employers, Form W-2GU is used toreport Guam wages paid by Guam employers, and FormW-2VI is used to report U.S. Virgin Islands (USVI) wagespaid by USVI employers. Do not use these forms to reportwages subject to U.S. income tax withholding. Instead,use Form W-2 to show U.S. income tax withheld.E-filing. The SSA encourages all employers to e-file.E-filing can save you time and effort and helps ensureaccuracy. You must e-file if you are required to file 250 ormore Forms W-2 or W-2c. If you are required to e-file butfail to do so, you may incur a penalty.January 31 due date for e-filers. The due date fore-filing 2016 Form W-2 with the SSA is January 31, 2017.Waiver from e-filing. You can request a waiver fromthis requirement by filing Form 8508, Request for WaiverFrom Filing Information Returns Electronically. SubmitForm 8508 to the IRS at least 45 days before the due dateof Form W-2, or 45 days before you file your first FormW-2c. See Form 8508 for information about filing thisform.The SSA’s BSO website makes e-filing easy byproviding two ways to submit your Forms W-2 or W-2cCopy A and Forms W-3 or W-3c information.If you need to file 50 or fewer Forms W-2 or 25 or fewerForms W-2c at a time, you can use BSO to create themonline. BSO guides you through the process of creatingForms W-2 or W-2c, saving and printing them, andsubmitting them to the SSA when you are ready. You donot have to wait until you have submitted Forms W-2 orW-2c to the SSA before printing copies for youremployees. BSO generates Form W-3 or W-3cautomatically based on your Forms W-2 or W-2c.If you need to file more than 50 Forms W-2 or morethan 25 Forms W-2c, BSO’s “file upload” feature might bethe best e-filing method for your business or organization.To obtain file format specifications, visit the SSA’sEmployer W-2 Filing Instructions & Information website atwww.socialsecurity.gov/employer, select “Publications &Forms”, click on “Specifications for Filing Forms W-2 andW-2c Electronically (EFW2/EFW2C)”, and select theappropriate document. This information is also availableby calling the SSA’s Employer Reporting Service Centerat 1-800-772-6270 (toll free).!Treatment of military differential pay. Employerspaying their employees while they are on active duty in theUnited States uniformed services should treat thesepayments as wages subject to income tax withholding.See Military differential pay under Specific Instructions forForm W-2.Military Spouses Residency Relief Act (MSRRA). Youmay be required to report wages and taxes on a formdifferent from the form you generally use if an employeeclaims residence or domicile under MSRRA in a differentjurisdiction in one of the 50 states, the District ofColumbia, American Samoa, the Commonwealth of theNorthern Mariana Islands, Guam, Puerto Rico, or the U.S.Virgin Islands.Under MSRRA, the spouse of an active dutyservicemember (civilian spouse) may keep his or her priorresidence or domicile for tax purposes (tax residence)when accompanying the servicemember spouse, who isrelocating under military orders, to a new military dutystation in one of the 50 states, the District of Columbia, ora U.S. possession. Before relocating, both spouses musthave had the same tax residence.For example, if a civilian spouse is working in Guam butproperly claims tax residence in one of the 50 statesunder MSRRA, his or her income from services would notbe taxable income for Guam tax purposes. Federalincome taxes should be withheld and remitted to the IRS.State and local income taxes may need to be withheldand remitted to state and local tax authorities. You shouldconsult with state, local, or U.S. possession tax authoritiesregarding your withholding obligations under MSRRA.If you e-file, do not file the same returnsusing paper forms.CAUTIONFor more information about e-filing Forms W-2 or W-2cand a link to the BSO website, visit the SSA’s EmployerW-2 Filing Instructions & Information website atwww.socialsecurity.gov/employer.Nonqualified deferred compensation plans. You arenot required to complete box 12 with code Y (Deferralsunder a section 409A nonqualified deferred compensationplan). Section 409A provides that all amounts deferredunder a nonqualified deferred compensation (NQDC) planfor all tax years are includible in gross income unlesscertain requirements are satisfied. See Nonqualifieddeferred compensation plans under Special ReportingSituations for Form W-2 and the Nonqualified DeferredCompensation Reporting Example Chart.In a few situations, reporting instructions varydepending on the filing method you choose. For example,you can include every type of box 12 amount in oneemployee wage record if you upload an electronic file. Ifyou file on paper or create Forms W-2 online, you caninclude only four box 12 amounts per Form W-2. See theTIP for Box 12—Codes under Specific Instructions forForm W-2.General Instructions for Forms W-2 and W-3 (2016)-3-

employers, contact the ESLO that services your region.For a complete telephone listing, visit the SSA’s EmployerW-2 Filing Instructions & Information website atwww.socialsecurity.gov/employer.Reporting aid charts. To aid in reporting, a Form W-2Box 13 Retirement Plan Checkbox Decision Chart and aNonqualified Deferred Compensation Reporting ExampleChart have been added to these instructions. See pages28 and 29.Information reporting customer service site. The IRSoperates a centralized customer service site to answerquestions about reporting on Forms W-2, W-3, 1099, andother information returns. If you have questions aboutreporting on these forms, call 1-866-455-7438 (toll free).Reporting the cost of group health insurance coverage. You must report the cost of employer-sponsoredhealth coverage in box 12 using code DD. However,transitional relief applies to certain employers and certaintypes of plans. For more information, see Box 12—Codesfor Code DD—Cost of employer-sponsored healthcoverage.TTY/TDD equipment. Telephone help is available usingTTY/TDD equipment for persons who are deaf, hard ofhearing, or have a speech disability. If you have questionsabout reporting on information returns (Forms 1096, 1097,1098, 1099, 3921, 3922, 5498, W-2, W-2G, and W-3), call1-304-579-4827.Severance payments. Severance payments are wagessubject to social security and Medicare taxes. As noted insection 15 of Pub. 15 (Circular E), severance paymentsare also subject to income tax withholding and FUTA tax.Employment tax information. Detailed employment taxinformation is given in:Pub. 15 (Circular E), Employer's Tax Guide,Pub. 15-A, Employer's Supplemental Tax Guide,Pub. 15-B, Employer's Tax Guide to Fringe Benefits,Pub. 51 (Circular A), Agricultural Employer's TaxGuide, andPub. 80 (Circular SS), Federal Tax Guide forEmployers in the U.S. Virgin Islands, Guam, AmericanSamoa, and the Commonwealth of the Northern MarianaIslands.You also can call the IRS with your employment taxquestions at 1-800-829-4933 or visit IRS.gov and type“employment taxes” in the search box.Substitute forms. You may use an acceptable substituteform instead of an official IRS form.Form W-2. If you are not using the official IRS form tofurnish Form W-2 to employees or to file with the SSA,you may use an acceptable substitute form that complieswith the rules in Pub. 1141, General Rules andSpecifications for Substitute Forms W-2 and W-3. Pub.1141 is a revenue procedure that explains therequirements for format and content of substitute FormsW-2 and W-3. Your substitute forms must comply with therequirements in Pub. 1141.Pub. 1141 prohibits advertising on Form W-2. You mustnot include advertising on any copy of Form W-2,including coupons providing discounts on tax preparationservices attached to the employee copies. See Pub. 1141for further information.Form W-2c. If you are not using the official IRS form tofurnish Form W-2c to employees or to file with the SSA,you may use an acceptable substitute form that complieswith the rules in Pub. 1223, General Rules andSpecifications for Substitute Forms W-2c and W-3c. Pub.1223 is a revenue procedure that explains therequirements for format and content of substitute FormsW-2c and W-3c. Your substitute forms must comply withthe requirements in Pub. 1223.Pub. 1223 prohibits advertising on Form W-2c. Youmust not include advertising on any copy of Form W-2c,including coupons providing discounts on tax preparationservices attached to the employee copies. See Pub. 1223for further information.How To Get Forms and PublicationsInternet. You can access IRS.gov 24 hours a day, 7 daysa week to:Download, view, and order tax forms, instructions, andpublications.Access commercial tax preparation and e-file services.Research your tax questions online.See answers to frequently asked tax questions.Search publications online by topic or keyword.View Internal Revenue Bulletins published in the lastfew years.Sign up to receive local and national tax news by email.You can order forms, instructions, and publications atwww.irs.gov/orderforms. For any other tax information, goto www.irs.gov/uac/Tax-Law-Questions.Do not print Copy A of Forms W-2, W-3, W-2c, orW-3c from IRS.gov and then file them with theCAUTIONSSA. The SSA accepts only e-filed reports andthe official red-ink versions (or approved substituteversions) of these forms. For more information aboutacceptable substitute versions, see Substitute forms. Forinformation about e-filing, see E-filing.Need Help?!Help with e-filing. If you have questions about how toregister or use BSO, call 1-800-772-6270 (toll free) tospeak with an employer reporting technician at the SSA.The hours of operation are Monday through Friday from7:00 a.m. to 7:00 p.m. Eastern time. If you experienceproblems using any of the services within BSO, call1-888-772-2970 (toll free) to speak with a systemsoperator in technical support at the SSA. To speak withthe SSA's Employer Services Liaison Officer (ESLO) forthe U.S. Virgin Islands, call 1-212-264-1462 (not a toll-freenumber). For Guam, the Commonwealth of the NorthernMariana Islands, or American Samoa, call1-510-970-8247 (not a toll-free number). For all otherMail. You can send your order for forms, instructions, andpublications to the following address. You should receivea response within 10 days after your request is received.Internal Revenue Service1201 N. Mitsubishi MotorwayBloomington, IL 61705-6613-4-General Instructions for Forms W-2 and W-3 (2016)

A of Form W-2. On Form W-3 check the “Hshld. emp.”checkbox in box b. For more information, see Schedule H(Form 1040), Household Employment Taxes, and itsseparate instructions. You must have an employeridentification number (EIN). See Box b—Employeridentification number (EIN).Free tax services. To find out what services areavailable, get Pub. 910, IRS Guide to Free Tax Services. Itcontains lists of free tax information sources, includingpublications, services, and free tax education andassistance programs. Accessible versions of IRSpublished products are available on request in a variety ofalternative formats.Who may sign Form W-3. A transmitter or sender(including a service bureau, reporting agent, paying agent,or disbursing agent) may sign Form W-3 (or use its PIN toe-file) for the employer or payer only if the sender satisfiesboth of the following.It is authorized to sign by an agency agreement(whether oral, written, or implied) that is valid under statelaw; andIt writes “For (name of payer)” next to the signature(paper Form W-3 only).Common Errors on Forms W-2Forms W-2 provide information to your employees, theSSA, the IRS, and state and local governments. Avoidmaking the following errors, which cause processingdelays.Do not:Omit the decimal point and cents from entries.Make entries using ink that is too light. Use only blackink.Make entries that are too small or too large. Use12-point Courier font, if possible.Add dollar signs to the money-amount boxes. Theyhave been removed from Copy A and are not required.Inappropriately check the “Retirement plan” checkboxin box 13. See Retirement plan.Misformat the employee's name in box e. Enter theemployee's first name and middle initial in the first box, hisor her surname in the second box, and his or her suffix(such as “Jr.”) in the third box (optional).Cut, fold, or staple Copy A paper forms mailed to SSA.Download Copy A of Forms W-2, W-2AS, W-2GU,W-2VI, W-3SS, or Form W-3 from IRS.gov and file withSSA.Use of a reporting agent or other third-partypayroll service provider does not relieve anCAUTIONemployer of the responsibility to ensure thatForms W-2 are furnished to employees and that FormsW-2 and W-3 are filed with the SSA, correctly and on time.See Penalties for more information.!Be sure that the payer's name and EIN on Forms W-2 andW-3 are the same as those used on the Form 941,Employer's QUARTERLY Federal Tax Return; Form 943,Employer's Annual Federal Tax Return for AgriculturalEmployees; Form 944; Form CT-1, Employer's AnnualRailroad Retirement Tax Return; or Schedule H (Form1040) filed by or for the payer.When to file. If you file using paper forms, you must fileCopy A of Form W-2 with Form W-3 by January 31, 2017.If you e-file, the due date is also January 31, 2017. Youmay owe a penalty for each Form W-2 that you file late.See Penalties. If you terminate your business, seeTerminating a business.Extension to file. You may request only one extensionof time to file Form W-2 with the SSA by submitting acomplete application on Form 8809, Application forExtension of Time To File Information Returns. Include adetailed explanation of why you need additional time. Youmust sign the application under penalties of perjury. Sendthe application to the address shown on Form 8809. Youmust request the extension before the due date of FormsW-2. If the IRS grants your request for extension, you willhave an additional 30 days to file. The IRS will grantextensions to file Forms W-2 only in limited cases forextraordinary circumstances or catastrophe, such as anatural disaster or fire destroying the books and recordsneeded for filing the forms. No additional extension of timeto file will be allowed. See Form 8809 for details.General Instructions for Forms W-2and W-3Who must file Form W-2. Every employer engaged in atrade or business who pays remuneration, includingnoncash payments, of 600 or more for the year (allamounts if any income, social security, or Medicare taxwas withheld) for services performed by an employeemust file a Form W-2 for each employee (even if theemployee is related to the employer) from whom:Income, social security, or Medicare tax was withheld.Income tax would have been withheld if the employeehad claimed no more than one withholding allowance orhad not claimed exemption from withholding on FormW-4, Employee's Withholding Allowance Certificate.Unless otherwise noted, references to Medicare taxinclude Additional Medicare Tax.If you are required to file 250 or more Forms W-2 orwant to take advantage of the benefits of e-filing, seeE-filing.Even if you request and are granted an extensionof time to file Form W-2, you still must furnishCAUTIONForm W-2 to your employees by January 31,2017. But see Extension of time to furnish Forms W-2 toemployees.!Who must file Form W-3. Anyone required to file FormW-2 must file Form W-3 to transmit Copy A of Forms W-2.Make a copy of Form W-3, keep it and Copy D (ForEmployer) of Forms W-2 with your records for 4 years. Besure to use Form W-3 for the correct year. If you are filingForms W-2 electronically, also see E-filing.Household employers. Even employers with only onehousehold employee must file Form W-3 to transmit CopyGeneral Instructions for Forms W-2 and W-3 (2016)Where to file paper Forms W-2 and W-3. File Copy Aof Form W-2 with Form W-3 at the following address.-5-

Social Security AdministrationData Operations CenterWilkes-Barre, PA 18769-0001Shipping and mailing. If you file more than one type ofemployment tax form, group Forms W-2 of the same typewith a separate Form W-3 for each type, and send them inseparate groups. See the specific instructions for Boxb—Kind of Payer and Box b—Kind of Employer in SpecificInstructions for Form W-3.Prepare and file Forms W-2 either alphabetically byemployees' last names or numerically by employees'social security numbers. Do not staple or tape Form W-3to the related Forms W-2 or Forms W-2 to each other.These forms are machine read. Staple holes or tearsinterfere with machine reading. Also, do not fold FormsW-2 and W-3. Send the forms to the SSA in a flat mailing.If you use “Certified Mail” to file, change the ZIPcode to “18769-0002.” If you use anIRS-approved private delivery service, add “Attn:W-2 Process, 1150 E. Mountain Dr.” to the address andchange the ZIP code to “18702-7997.” See Pub. 15(Circular E) for a list of IRS-approved private deliveryservices.TIPDo not send cash, checks, money orders, orother forms of payment with the Forms W-2CAUTIONand W-3 that you submit to the SSA.Employment tax forms (for example, Form 941 or Form943), remittances, and Forms 1099 must be sent to theIRS.!Furnishing Copies B, C, and 2 to employees.Generally, you must furnish Copies B, C, and 2 of FormW-2 to your employees by January 31, 2017. You willmeet the “furnish” requirement if the form is properlyaddressed and mailed on or before the due date.If employment ends before December 31, 2016, youmay furnish copies to the employee at any time afteremployment ends, but no later than January 31, 2017. Ifan employee asks for Form W-2, give him or her thecompleted copies within 30 days of the request or within30 days of the final wage payment, whichever is later.However, if you terminate your business, see Terminatinga business.You may furnish Forms W-2 to employees on IRSofficial forms or on acceptable substitute forms. SeeSubstitute forms. Be sure the Forms W-2 you provide toemployees are clear and legible and comply with therequirements in Pub. 1141.Forms W-2 that include logos, slogans, andadvertisements (including advertisements for taxpreparation software) may be confused with questionableForms W-2. An employee may not recognize theimportance of the employee copy for tax reportingpurposes due to the use of

Forms W-2 and W-3 - SurePayroll . irs.!