Show the total wages paid before payroll deductions subject to employee social security tax but not including social security tips and allocated tips. If reporting these amounts in a subsequent year due to lapse of risk of forfeiture , the amount must be adjusted by any gain or loss.
See Box 7—Social security tips and Box 8—Allocated tips. Generally, noncash payments are considered to be wages. Include employee business expense reimbursements and moving expenses reported in box 1.
If you paid the employee's share of social security and Medicare taxes rather than deducting them from wages, see Employee's social security and Medicare taxes or railroad retirement taxes, if applicable paid by employer. Report in box 3 elective deferrals to certain qualified cash or deferred compensation arrangements and to retirement plans described in box 12 codes D, E, F, G, and S even though the deferrals are not includible in box 1.
Also report in box 3 designated Roth contributions made under a section k plan, under a section b salary reduction agreement, or under a governmental section b plan described in box 12 codes AA, BB, and EE. Include both elective and nonelective deferrals for purposes of nongovernmental section b plans. Signing bonuses an employer pays for signing or ratifying an employment contract. However, do not include employee contributions to an HSA that were made through a cafeteria plan.
Adoption benefits. See Adoption benefits. Show the total employee social security tax not your share withheld, including social security tax on tips.
Include only taxes withheld or paid by you for the employee for wages and tips. If you paid your employee's share, see Employee's social security and Medicare taxes or railroad retirement taxes, if applicable paid by employer. The wages and tips subject to Medicare tax are the same as those subject to social security tax boxes 3 and 7 except that there is no wage base limit for Medicare tax. Enter the total Medicare wages and tips in box 5.
Be sure to enter tips that the employee reported even if you did not have enough employee funds to collect the Medicare tax for those tips. See Box 3—Social security wages for payments to report in this box. If you paid your employee's share of taxes, see Employee's social security and Medicare taxes or railroad retirement taxes, if applicable paid by employer. If you are a federal, state, or local governmental agency with employees paying only Medicare tax, enter the Medicare wages in this box.
See Government employers. Enter in box 3 social security wages There is no limit on the amount reported in box 5.
Enter the total employee Medicare tax including any Additional Medicare Tax withheld. Do not include your share. Include only tax withheld for wages and tips. If you paid your employee's share of the taxes, see Employee's social security and Medicare taxes or railroad retirement taxes, if applicable paid by employer.
Show the tips that the employee reported to you even if you did not have enough employee funds to collect the social security tax for the tips. Report all tips in box 1 along with wages and other compensation. Also include any tips reported in box 7 in box 5. If you operate a large food or beverage establishment, show the tips allocated to the employee.
Do not include this amount in box 1, 3, 5, or 7. Show the total dependent care benefits under a dependent care assistance program section paid or incurred by you for your employee.
Include the fair market value FMV of care in a daycare facility provided or sponsored by you for your employee and amounts paid or incurred for dependent care assistance in a section cafeteria plan. You must amend your plan timely in order for the increase to take effect.
See IRS. This may include a the FMV of benefits provided in kind by the employer, b an amount paid directly to a daycare facility by the employer or reimbursed to the employee to subsidize the benefit, or c benefits from the pre-tax contributions made by the employee under a section dependent care flexible spending account.
An employer that amends its cafeteria plan to provide a grace period for dependent care assistance may continue to rely on Notice by reporting in box 10 the salary reduction amount elected by the employee for the year for dependent care assistance plus any employer matching contributions attributable to dependent care. The SSA uses this information to verify that they have properly applied the social security earnings test and paid the correct amount of benefits.
Report distributions to an employee from a nonqualified plan or nongovernmental section b plan in box Also report these distributions in box 1. Make only one entry in this box. Distributions from governmental section b plans must be reported on Form R, not in box 1 of Form W Under nonqualified plans or nongovernmental b plans, deferred amounts that are no longer subject to a substantial risk of forfeiture are taxable even if not distributed.
Report these amounts in boxes 3 up to the social security wage base and 5. However, do not file Form SSA if this situation applies and the employee was not 61 years old or more during the tax year for which you are filing Form W Unlike qualified plans, NQDC plans do not meet the qualification requirements for tax-favored status for this purpose.
NQDC plans include those arrangements traditionally viewed as deferring the receipt of current compensation. Accordingly, welfare benefit plans, stock option plans, and plans providing dismissal pay, termination pay, or early retirement pay are generally not NQDC plans. Military employers must report military retirement payments on Form R.
Do not report special wage payments, such as accumulated sick pay or vacation pay, in box For more information on reporting special wage payments, see Pub.
Complete and code this box for all items described below. Note that the codes do not relate to where they should be entered in boxes 12a through 12d on Form W For example, if you are only required to report code D in box 12, you can enter code D and the amount in box 12a of Form W Report in box 12 any items that are listed as codes A through HH.
Do not report in box 12 section h 2 contributions relating to certain state or local government plans. Instead, use box 14 for these items and any other information that you wish to give to your employee.
For example, union dues and uniform payments may be reported in box On Copy A Form W-2 , do not enter more than four items in box If more than four items need to be reported in box 12, use a separate Form W-2 to report the additional items but enter no more than four items on each Copy A Form W Use the IRS code designated below for the item you are entering, followed by the dollar amount for that item.
Even if only one item is entered, you must use the IRS code designated for that item. Enter the code using a capital letter s.
Use decimal points but not dollar signs or commas. Report the IRS code to the left of the vertical line in boxes 12a through 12d and the money amount to the right of the vertical line. Show the employee social security or Railroad Retirement Tax Act RRTA tax on all of the employee's tips that you could not collect because the employee did not have enough funds from which to deduct it.
Do not include this amount in box 4. Show the employee Medicare tax or RRTA Medicare tax on tips that you could not collect because the employee did not have enough funds from which to deduct it. Do not show any uncollected Additional Medicare Tax. Do not include this amount in box 6. Also include this amount in boxes 1, 3 up to the social security wage base , and 5. Include the amount in box 14 if you are a railroad employer. Use these codes to show elective deferrals and designated Roth contributions made to the plans listed.
Do not report amounts for other types of plans. See the example for reporting elective deferrals under a section k plan, later. The amount reported as elective deferrals and designated Roth contributions is only the part of the employee's salary or other compensation that he or she did not receive because of the deferrals or designated Roth contributions.
Only elective deferrals and designated Roth contributions should be reported in box 12 for all coded plans; except, when using code G for section b plans, include both elective and nonelective deferrals. If any elective deferrals, salary reduction amounts, or nonelective contributions under a section b plan during the year are make-up amounts under the Uniformed Services Employment and Reemployment Rights Act of USERRA for a prior year, you must enter the prior year contributions separately.
Beginning with the earliest year, enter the code, the year, and the amount. D 19 Report the code and year for prior year USERRA contributions to the left of the vertical line in boxes 12a through 12d. The following are not elective deferrals and may be reported in box 14, but not in box After-tax contributions that are not designated Roth contributions, such as voluntary contributions to a pension plan that are deducted from an employee's pay.
See the box 12 instructions for Code AA—Designated Roth contributions under a section k plan , Code BB—Designated Roth contributions under a section b plan , and Code EE—Designated Roth contributions under a governmental section b plan for reporting designated Roth contributions. Example of reporting excess elective deferrals and designated Roth contributions under a section k plan.
The amount deferred in excess of the limit is not reported in box 1. The return of excess elective deferrals and excess designated Roth contributions, including earnings on both, is reported on Form R. Do not report either section b or section f amounts that are subject to a substantial risk of forfeiture.
Be sure to include this amount in box 1 as wages. The employee will deduct the amount on his or her Form or SR. Show any sick pay that was paid by a third party and was not includible in income and not shown in boxes 1, 3, and 5 because the employee contributed to the sick pay plan.
Do not include nontaxable disability payments made directly by a state. Use this code only if you reimbursed your employee for employee business expenses using a per diem or mileage allowance and the amount that you reimbursed exceeds the amount treated as substantiated under IRS rules.
Report in box 12 only the amount treated as substantiated such as the nontaxable part. Include in boxes 1, 3 up to the social security wage base , and 5 the part of the reimbursement that is more than the amount treated as substantiated. Report the unsubstantiated amounts in box 14 if you are a railroad employer. Also see Group-term life insurance. The exclusion for qualified moving expense reimbursements applies only to members of the U.
Show the total moving expense reimbursements that you paid directly to your employee for qualified allowable moving expenses. If you are a military employer, report any nontaxable combat pay in box Show any employer contributions to an Archer MSA. Show the total that you paid or reimbursed for qualified adoption expenses furnished to your employee under an adoption assistance program. Also include adoption benefits paid or reimbursed from the pre-tax contributions made by the employee under a section cafeteria plan.
However, do not include adoption benefits forfeited from a section cafeteria plan. For more information, see Adoption benefits.
Show the spread that is, the fair market value FMV of stock over the exercise price of option s granted to your employee with respect to that stock from your employee's or former employee's exercise of nonstatutory stock option s. Include this amount in boxes 1, 3 up to the social security wage base , and 5. If you are a railroad employer, do not include this amount in box 14 for railroad employees covered by RRTA.
This reporting requirement does not apply to the exercise of a statutory stock option, or the sale or disposition of stock acquired pursuant to the exercise of a statutory stock option. For more information about the taxability of employee stock options, see Pub. Show any employer contributions including amounts the employee elected to contribute using a section cafeteria plan to an HSA.
It is not necessary to show deferrals in box 12 with code Y. However, if you report these deferrals, show current year deferrals, including earnings during the year on current year and prior year deferrals. Enter all amounts deferred including earnings on amounts deferred that are includible in income under section A because the NQDC plan fails to satisfy the requirements of section A.
Also do not include amounts that are considered to be subject to a substantial risk of forfeiture for purposes of section A. For more information, see Regulations sections 1. The amount reported in box 12 using code Z is also reported in box 1 and is subject to an additional tax reported on the employee's Form or SR. For information regarding correcting section A errors and related reporting, see Notice , Notice , and Notice Use this code to report designated Roth contributions under a section k plan.
Do not use this code to report elective deferrals under code D. Use this code to report designated Roth contributions under a section b plan. Do not use this code to report elective deferrals under code E. Use this code to report the cost of employer-sponsored health coverage. The amount reported with code DD is not taxable. Additional reporting guidance, including information about the transitional reporting rules that apply, is available on IRS.
Use this code to report designated Roth contributions under a governmental section b plan. Do not use this code to report elective deferrals under code G. Report the amount of payments and reimbursements the employee is entitled to receive under the QSEHRA for the calendar year, not the amount the employee actually receives. If your QSEHRA provides benefits that vary based on the number of family members covered under the arrangement or their ages and an eligible employee receives no payments or reimbursements and provides no proof of minimum essential coverage MEC , report the highest value permitted benefits that the QSEHRA provides.
If the employee later provides proof of MEC establishing eligibility for a lesser value permitted benefit, report this lesser value permitted benefit on Form W If your QSEHRA provides a permitted benefit prorated by month for employees not eligible for the full year, report the prorated permitted benefit.
Report the sum of the prorated permitted benefits for the two portions of the calendar year. You may also have to follow special reporting rules for certain taxable reimbursements. If an employee who failed to have MEC for one or more months during the year mistakenly received reimbursements for expenses incurred in one of those months, those reimbursements are taxable to the employee.
Report the taxable reimbursement as other compensation in box 1, but not in boxes 3 or 5. The taxable reimbursements are not wages for income, social security, or Medicare tax, so do not withhold these taxes. Report the permitted benefit that you would have reported for the employee as though there was no failure to have MEC. Although a part of the permitted benefit is a taxable reimbursement, that does not change the amount you report in box 12 with code FF. Report the amount includible in gross income from qualified equity grants under section 83 i 1 A for the calendar year.
See Qualified equity grants under section 83 i for more information. Report the aggregate amount of income deferred under section 83 i elections as of the close of the calendar year. Check this box for statutory employees whose earnings are subject to social security and Medicare taxes but not subject to federal income tax withholding. Do not check this box for common-law employees.
There are workers who are independent contractors under the common-law rules but are treated by statute as employees. They are called statutory employees. A driver who distributes beverages other than milk or meat, vegetable, fruit, or bakery products; or who picks up and delivers laundry or dry cleaning, if the driver is your agent or is paid on commission. A full-time life insurance sales agent whose principal business activity is selling life insurance or annuity contracts, or both, primarily for one life insurance company.
An individual who works at home on materials or goods that you supply and that must be returned to you or to a person you name, if you also furnish specifications for the work to be done. A full-time traveling or city salesperson who works on your behalf and turns in orders to you from wholesalers, retailers, contractors, or operators of hotels, restaurants, or other similar establishments.
The goods sold must be merchandise for resale or supplies for use in the buyer's business operation. The work performed for you must be the salesperson's principal business activity. For details on statutory employees and common-law employees, see section 1 in Pub. A qualified pension, profit-sharing, or stock-bonus plan described in section a including a k plan.
An annuity contract or custodial account described in section b. A simplified employee pension SEP plan described in section k.
A plan for federal, state, or local government employees or by an agency or instrumentality thereof other than a section b plan. Generally, an employee is an active participant if covered by a a defined benefit plan for any tax year that he or she is eligible to participate in, or b a defined contribution plan for example, a section k plan for any tax year that employer or employee contributions or forfeitures are added to his or her account.
For additional information on employees who are eligible to participate in a plan, contact your plan administrator. For details on the active participant rules, see Notice , C. Do not check this box for contributions made to a nonqualified or section b plan. Check this box only if you are a third-party sick pay payer filing a Form W-2 for an insured's employee or are an employer reporting sick pay payments made by a third party. See section 6 of Pub. You may also use this box for any other information that you want to give to your employee.
Label each item. Examples include state disability insurance taxes withheld, union dues, uniform payments, health insurance premiums deducted, nontaxable income, educational assistance payments, or a minister's parsonage allowance and utilities.
In addition, you may enter the following contributions to a pension plan: a nonelective employer contributions made on behalf of an employee, b voluntary after-tax contributions but not designated Roth contributions that are deducted from an employee's pay, c required employee contributions, and d employer matching contributions.
Report such amounts separately for each year. Railroad employers, see Railroad employers for amounts reportable in box Use these boxes to report state and local income tax information. Enter the two-letter abbreviation for the name of the state. The employer's state ID numbers are assigned by the individual states.
The state and local information boxes can be used to report wages and taxes for two states and two localities. Keep each state's and locality's information separated by the broken line.
If you need to report information for more than two states or localities, prepare a second Form W Contact your state or locality for specific reporting information. Enter the income taxes paid to the CNMI in box Use black ink for all entries. Scanners cannot read entries if the type is too light. Be sure to send the entire page of the Form W Amounts reported on related employment tax forms for example, Forms W-2, , SS, , or should agree with the amounts reported on Form W Retain your reconciliation information for future reference.
This is an optional box that you may use for numbering the whole transmittal. Check the box that applies to you. Check only one box. If you have more than one type of Form W-2, send each type with a separate Form W Check this box if you file Forms or SS and no other category applies.
A church or church organization should check this box even if it is not required to file Forms , SS, or Check this box if you are a military employer sending Forms W-2 for members of the uniformed services. Check this box if you are an agricultural employer and file Form and you are sending Forms W-2 for agricultural employees.
For nonagricultural employees, send their Forms W-2 with a separate Form W-3, checking the appropriate box. Check this box if you file Form or Formulario SP , its Spanish-language version , and no other category applies. Do not show employee RRTA tax in boxes 3 through 7. These boxes are only for social security and Medicare information.
Check this box if you are a household employer sending Forms W-2 for household employees and you did not include the household employee's taxes on Forms , SS, , or Check this box if you are a U. Check this box if none of the checkboxes discussed next apply to you. Check this box if you are a non-governmental tax-exempt section c organization.
Types of c non-governmental organizations include private foundations, public charities, social and recreation clubs, and veterans organizations. For additional examples of c non-governmental organizations, see chapters 3 and 4 of Pub.
Check this box if you are a state or local government or instrumentality. This includes cities, townships, counties, special-purpose districts, public school districts, or other publicly owned entities with governmental authority. Check this box if you are a state or local government or instrumentality, and you have received a determination letter from the IRS indicating that you are also a tax-exempt organization under section c 3.
Check this box if you are a federal government entity or instrumentality. See Show the number of completed individual Forms W-2 that you are transmitting with this Form W You may use this box to identify separate establishments in your business.
Enter your address. Agents generally report the employer's EIN in box h. See Agent reporting. Employer's contact person, Employer's telephone number, Employer's fax number, and Employer's email address. Include this information for use by the SSA if any questions arise during processing. The SSA will notify the employer by email or postal mail to correct and resubmit reports from the information provided on Form W Payroll service providers, enter your client's information for these fields.
Enter the total reported in box 10 on Forms W Enter the total reported in box 11 on Forms W Do not enter a code. Complete this box only if you are the employer and have employees who had federal income tax withheld on third-party payments of sick pay.
Show the total income tax withheld by third-party payers on payments to all of your employees. Although this tax is included in the box 2 total, it must be separately shown here. Enter the two-letter abbreviation for the name of the state or territory being reported on Form s W Also enter your state- or territory-assigned ID number.
If the Forms W-2 show amounts from more than one state or locality, report them as one sum in the appropriate box on Form W Verify that the amount reported in each box is an accurate total of the Forms W Reconcile the amounts shown in boxes 2, 3, 5, and 7 from all Forms W-3 with their respective amounts from the yearly totals from the quarterly Forms or SS or annual Forms , , CT-1 box 2 only , and Schedule H Form To help reduce discrepancies on Forms W Do not report noncash wages that are not subject to social security or Medicare taxes as social security or Medicare wages.
Social security wages, Medicare wages and tips, and social security tips boxes 3, 5, and 7. If the Forms , SS, , or adjustments include amounts for a prior year, do not report those prior year adjustments on the current year Forms W-2 and W Social security and Medicare taxes boxes 4 and 6. The amounts shown on the four quarterly Forms or SS or annual Forms , , or Schedule H Form , including current year adjustments, should be approximately twice the amounts shown on Form W If they do not match, you should determine that the reasons are valid.
Use with the current version of Form W-2c and the current version of Form W-3c. See section 13 of Pub. If an employee repaid you for wages received in a prior year, also see Repayments. Do not use Form W-2c to report corrections to back pay. Instead, see Pub. Instead, see the General Instructions for Certain Information Returns for the current reporting year.
Always file Form W-3c when submitting one or more Forms W-2c. If you use the U. Postal Service, send Forms W-2c and W-3c to:. If you use a carrier other than the U. Go to IRS. Instead, see Where to file paper Forms W-2 and W File Forms W-2c and W-3c as soon as possible after you discover an error.
Also provide Form W-2c to employees as soon as possible. If you file Forms W-2c and W-3c on paper, make all entries using dark or black ink in point Courier font, if possible, and make sure all copies are legible.
See How to complete Form W Generally, employers must sign Form W-3c. See Who may sign Form W See Undeliverable Forms W To e-file your corrections, see Correcting wage reports. It is not necessary to correct the prior years if the previous name and number were used for the years prior to the most recently filed Form W However, see Employee's incorrect address on Form W-2 , later, for information on correcting an employee's address.
Do not complete boxes 1 through If your employee is given a new social security card following an adjustment to his or her resident status that shows a different name or SSN, file a Form W-2c for the most current year only. Correcting an employee's name and SSN if the SSN was reported as blanks or zeros and the employee name was reported as blanks. If you need to correct an employee's name and SSN, and the SSN was reported as blanks or zeros and the employee's name was reported as blanks, do not use Form W-2c to report the corrections.
You must contact the SSA at for instructions. Prepare one Form W-3c along with a Form W-2c for each affected employee. On the Form W-3c, enter the incorrect tax year in box a and the incorrect EIN originally reported in box h.
Prepare a second Form W-3c along with a second Form W-2c for each affected employee. There are two ways to prepare a correction for an employee for whom more than one Form W-2 was filed under the same EIN for the tax year. You can 1 consider all the Forms W-2 when determining the amounts to enter on Form W-2c, or 2 file a single Form W-2c to correct only the incorrect Form W However, state, local, and federal government employers who are preparing corrections for Medicare Qualified Government Employment MQGE employees must also follow the instructions in the Caution for state, local, and federal government employers in the Specific Instructions for Form W-2c.
However, if the address was incorrect on the Form W-2 furnished to the employee, you must do one of the following. Issue a new, corrected Form W-2 to the employee that includes the new address. Issue a Form W-2c to the employee that shows the correct address in box i and all other correct information. Reissue the Form W-2 with the incorrect address to the employee in an envelope showing the correct address or otherwise deliver it to the employee.
There are two ways to correct this situation. Reporting of employee social security and RRTA tax deferred in Employee social security tax deferred in under Notice that is withheld in and not reported on the Form W-2 should be reported in box 4 Social security tax withheld on Form W-2c.
All Forms W-2c should be filed with the SSA, along with Form W-3c, as soon as possible after you have finished withholding the deferred amounts. If you are correcting Form W-2, enter all 4 digits of the year of the form you are correcting.
If you are correcting an employee's SSN, you must also complete boxes e through i. You must also complete boxes d and f through i. If the previous SSN was reported as blanks or not available, then box f should be all zeroes.
If the previous reported name was reported as blanks or not available, then box g should be all blanks. For boxes f and g, if both the previous SSN and the previous name were reported as blanks, do not use Form W-2c.
Contact the SSA at Always enter the employee's correct name. See Boxes e and f—Employee's name and address for name formatting information. See Boxes e and f—Employee's name and address for address formatting information. You must enter the employee's full name in boxes g and h. Do not make an entry in any of these boxes on Copy A unless you are making a change. However, see the Caution for state, local, or federal government employers below.
Use this box only to make corrections because of an administrative error. An administrative error occurs only if the amount you entered in box 2 of the incorrect Form W-2 was not the amount you actually withheld. Complete these boxes to correct Medicare wages and tips and Medicare tax withheld.
Exception—do not correct Additional Medicare Tax withheld unless you need to correct an administrative error. An administrative error occurs only if the amount you entered in box 6 of the incorrect Form W-2 is not the amount you actually withheld.
State, local, or federal government employers should also use these boxes to correct MQGE wages. Box 5 must equal or exceed the sum of boxes 3 and 7. Enter the total Medicare wages and tips, including MQGE-only wages, even if there is no change to the total Medicare wages and tips previously reported. Use these boxes to correct allocated tips, dependent care benefits, or deferrals and distributions relating to nonqualified plans.
Complete these boxes to correct any of the coded items shown on Forms W Employers should enter both the code and dollar amount for both fields on Form W-2c. If a single Form W-2c does not provide enough blank spaces for corrections, use additional Forms W-2c. Use this box to correct items reported in box 14 of the original Form W-2 or on a prior Form W-2c.
Instead, send Form W-2c to the appropriate state or local agency and furnish copies to your employees. Do not staple or tape the Forms W-2c to Form W-3c or to each other. Make a copy of Form W-3c for your records. In the money boxes of Form W-3c, total the amounts from each box and column on the Forms W-2c you are sending. Enter all 4 digits of the year of the form you are correcting and the type of form you are correcting.
Include the suite, room, or other unit number after the street address. If the post office does not deliver mail to the street address and you use a P.
If you wish to change your address, file Form or Form B. Check this box if you file Form or Form SS. Check this box if you are a military employer correcting Forms W-2 for members of the uniformed services. Check this box if you file Form and you are correcting Forms W-2 for agricultural employees.
Check this box if you file Form If you also have to correct forms of employees who are not household employees, complete a separate Form W-3c. Check this box if you are a non-governmental tax-exempt c organization. Enter the correct number assigned to you by the IRS in the following format: You do not have to complete this item; it is optional.
You are not required to complete this box. This number is assigned by the individual state where your business is located. However, you may want to complete this item if you use copies of this form for your state returns.
Your correct number must appear in box e. Make an entry here only if the number on the original form was incorrect. You may use this box to correct an establishment number. Use this box to make any corrections to your previously reported state ID number. Enter the amount previously reported and the corrected amount of income tax withheld on third-party payments of sick pay.
Although this tax is included in the box 2 amounts, it must be shown separately here. Instead, send the forms to the appropriate state or local agency and furnish copies of Form W-2c to your employees.
Include your name and EIN on any additional sheets. Sign and date the form. Also enter your title and employer's contact person, employer's telephone number, employer's fax number, and employer's email address, if available.
If you are not the employer, see Who may sign Form W We need it to figure and collect the right amount of tax. Section and its regulations require you to furnish wage and tax statements to employees, the Social Security Administration, and the Internal Revenue Service.
For non-Minnesota residents , you must allocate wages to Minnesota for work physically performed in the state. You must provide us any W-2s and s that report Minnesota withholding by January If your W-2s have no Minnesota withholding, but you are actively registered for Withholding Tax, we expect you to send them to us. Forms W-2 and By January 31, you must: Give W-2s to your employees for the previous year.
Submit Electronically If you have more than 10 forms W-2s plus s , you must electronically submit them to us. Because employees' social security and Medicare benefits are computed based on information on Form W-2, it's very important to prepare Form W-2 correctly and timely.
The totals for amounts reported on related employment tax forms Form , Form , Form , or Schedule H Form , for the year should agree with the amounts reported on Form W If you have questions about a particular box on Forms W-2 or W-3, refer to the General Instructions for Forms W-2 and W-3 , which give a detailed explanation of each box. Be sure to order Form W-3 when you order Forms W The official Form W-2 is available as a multi-copy form packet. Special due dates apply if you have terminated your business.
Send Copy 1, if applicable, to your state, city, or local tax department. Contact that state, city, or local tax department for requirements and transmittal information. You should retain the employer copy, Copy D, for 4 years. You'll meet the furnish requirement if the form is properly addressed and mailed on or before the due date. If an employee stops working for you before the end of the year, you may give your former employee Form W-2 any time prior to, but no later than January 31,
0コメント