IRS Form W-2vi "Amended U.S. Individual Income Tax Return"

What Is W-2VI Form?

IRS Form W-2VI, U.S. Virgin Islands Wage and Tax Statement is a document designed to report the salaries of the United States Virgin Islands residents and the amount of taxes deducted from these salaries. The issuing department of this document is the Internal Revenue Service (IRS).

The 2019-issued form is applicable for the 2020 tax year. Click on the link below to download the most recent version of the Form W-2VI. The IRS can also send you a paper version of the form within 10 days after receiving your written request.

The 2020 due date for Form W-2VI is January 31. Failure to file the form on time will result in the following penalties:

  • $50 per form (max. $556,500 or $194,500 for small businesses per year) for filing within 30 days after the due date;
  • $110 per form (max. $1,669,500 or $556,500 for small businesses per year) for filing more than 30 days after the deadline but before August 1;
  • $270 per form (max. $3,339,000 or $1,113,000 for small businesses per year) for filing after August 1 or not filing; and
  • $550 for failing to file due to intentional disregard of the requirements.

If you cannot file the necessary forms on time, submit the IRS Form 8809 to ask for an additional 30 days to file the Form W-2VI with the IRS. Note that the extension is not automatic and is granted in exceptional circumstances only.

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Download IRS Form W-2vi "Amended U.S. Individual Income Tax Return"

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Attention:
You may file Forms W-2 and W-3 electronically on the SSA’s
Employer
W-2 Filing Instructions and Information
web page, which is also accessible
at www.socialsecurity.gov/employer. You can create fill-in versions of
Forms W-2 and W-3 for filing with SSA. You may also print out copies for
filing with state or local governments, distribution to your employees, and
for your records.
Note: Copy A of this form is provided for informational purposes only. Copy A appears in
red, similar to the official IRS form. The official printed version of this IRS form is scannable,
but the online version of it, printed from this website, is not. Do not print and file Copy A
downloaded from this website with the SSA; a penalty may be imposed for filing forms that
can’t be scanned. See the penalties section in the current
General Instructions for Forms
W-2 and
W-3, available at www.irs.gov/w2, for more information.
Please note that Copy B and other copies of this form, which appear in black, may be
downloaded, filled in, and printed and used to satisfy the requirement to provide the
information to the recipient.
To order official IRS information returns such as Forms W-2 and W-3, which include a
scannable Copy A for filing, go to IRS’
Online Ordering for Information Returns and
Employer Returns
page, or visit
www.irs.gov/orderforms
and click on Employer and
Information returns. We’ll mail you the scannable forms and any other products you order.
See IRS Publications 1141, 1167, and
1179
for more information about printing these tax
forms.
Attention:
You may file Forms W-2 and W-3 electronically on the SSA’s
Employer
W-2 Filing Instructions and Information
web page, which is also accessible
at www.socialsecurity.gov/employer. You can create fill-in versions of
Forms W-2 and W-3 for filing with SSA. You may also print out copies for
filing with state or local governments, distribution to your employees, and
for your records.
Note: Copy A of this form is provided for informational purposes only. Copy A appears in
red, similar to the official IRS form. The official printed version of this IRS form is scannable,
but the online version of it, printed from this website, is not. Do not print and file Copy A
downloaded from this website with the SSA; a penalty may be imposed for filing forms that
can’t be scanned. See the penalties section in the current
General Instructions for Forms
W-2 and
W-3, available at www.irs.gov/w2, for more information.
Please note that Copy B and other copies of this form, which appear in black, may be
downloaded, filled in, and printed and used to satisfy the requirement to provide the
information to the recipient.
To order official IRS information returns such as Forms W-2 and W-3, which include a
scannable Copy A for filing, go to IRS’
Online Ordering for Information Returns and
Employer Returns
page, or visit
www.irs.gov/orderforms
and click on Employer and
Information returns. We’ll mail you the scannable forms and any other products you order.
See IRS Publications 1141, 1167, and
1179
for more information about printing these tax
forms.
a Employee’s social security number
For Official Use Only
Void
22222
OMB No. 1545-0008
b Employer identification number (EIN)
1 Wages, tips, other compensation
2 VI income tax withheld
c Employer’s name, address, and ZIP code
3 Social security wages
4 Social security tax withheld
5 Medicare wages and tips
6 Medicare tax withheld
7 Social security tips
8
d Control number
9
10
e Employee’s first name and initial
11 Nonqualified plans
12a See instructions for box 12
Last name
Suff.
C
o
d
e
13
Statutory
Retirement
Third-party
12b
employee
plan
sick pay
C
o
d
e
14 Other
12c
C
o
d
e
12d
C
o
f Employee’s address and ZIP code
d
e
W-2VI
U.S. Virgin Islands
Department of the Treasury—Internal Revenue Service
2019
Wage and Tax Statement
Form
For Privacy Act and Paperwork Reduction Act
Notice, see the separate instructions.
Copy A For Social Security Administration — Send this entire page with Copy A of
Form W-3SS to the Social Security Administration; photocopies are not acceptable.
Cat. No. 49977C
Do Not Cut, Fold, or Staple Forms on This Page
a Employee’s social security number
Void
22222
OMB No. 1545-0008
b Employer identification number (EIN)
1 Wages, tips, other compensation
2 VI income tax withheld
c Employer’s name, address, and ZIP code
3 Social security wages
4 Social security tax withheld
5 Medicare wages and tips
6 Medicare tax withheld
7 Social security tips
8
d Control number
9
10
e Employee’s first name and initial
11 Nonqualified plans
12a
Last name
Suff.
C
o
d
e
13
Statutory
Retirement
Third-party
12b
employee
plan
sick pay
C
o
d
e
14 Other
12c
C
o
d
e
12d
C
o
f Employee’s address and ZIP code
d
e
W-2VI
U.S. Virgin Islands
Department of the Treasury—Internal Revenue Service
2019
Wage and Tax Statement
Form
Copy 1—For VI Bureau of Internal Revenue
a Employee’s social security number
OMB No. 1545-0008
b Employer identification number (EIN)
1 Wages, tips, other compensation
2 VI income tax withheld
c Employer’s name, address, and ZIP code
3 Social security wages
4 Social security tax withheld
5 Medicare wages and tips
6 Medicare tax withheld
7 Social security tips
8
d Control number
10
9
e Employee’s first name and initial
11 Nonqualified plans
12a See instructions for box 12
Last name
Suff.
C
o
d
e
13
Statutory
Retirement
Third-party
12b
employee
plan
sick pay
C
o
d
e
14 Other
12c
C
o
d
e
12d
C
o
f Employee’s address and ZIP code
d
e
W-2VI
U.S. Virgin Islands
Department of the Treasury—Internal Revenue Service
2019
Wage and Tax Statement
Form
This information is being furnished to the
VI Bureau of Internal Revenue.
Copy B—To Be Filed With Employee’s VI Tax Return
Notice to Employee
to figure the social security and Medicare tax owed on tips you didn’t report to
Do you have to file? Refer to the Form 1040 instructions to determine if you are
your employer. Enter this amount on the wages line of your tax return. (Form
required to file a tax return. Even if you don’t have to file a tax return, you may be
1040-SS filers, see the instructions for Form 1040-SS, Part I, line 6.) By filing this
eligible for a refund if box 2 shows an amount or if you are eligible for any credit.
form, your social security tips will be credited to your social security record (used
Copies B and C; corrections. File Copy B of this form with your 2019 U.S. Virgin
to figure your benefits).
Islands income tax return. Keep Copy C for your records. If your name, social
(Also see the Instructions for Employee on this page and the back of Copy C.)
security number (SSN), or address is incorrect, correct Copies B and C and ask
your employer to correct your employment record. Be sure to ask your employer
to file Form W-2c, Corrected Wage and Tax Statement, with the Social Security
Instructions for Employee
Administration (SSA) to correct any name, amount, or SSN error reported to the
SSA.
(Also see Notice to Employee on this page.)
Estimated tax. If you expect to owe $1,000 or more in tax (including self-
Box 5. You may be required to report this amount on Form 8959, Additional
employment tax) for 2020, you may have to make estimated tax payments to the
Medicare Tax. See the Form 1040 instructions to determine if you are required to
U.S. Internal Revenue Service. Use Form 1040-ES, Estimated Tax for Individuals.
complete Form 8959.
Clergy and religious workers. If you aren’t subject to social security and
Box 6. This amount includes the 1.45% Medicare Tax withheld on all Medicare
Medicare taxes, see Pub. 517, Social Security and Other Information for Members
wages and tips shown in box 5, as well as the 0.9% Additional Medicare Tax on
of the Clergy and Religious Workers.
any of those Medicare wages and tips above $200,000.
Cost of employer-sponsored health coverage (if such cost is provided by the
Box 11. This amount is (a) reported in box 1 if it is a distribution made to you from
employer). The reporting in box 12, using code DD, of the cost of employer-
a nonqualified deferred compensation or nongovernmental section 457(b) plan or
sponsored health coverage is for your information only. The amount reported
(b) included in box 3 and/or 5 if it is a prior year deferral under a nonqualified or
with code DD is not taxable.
section 457(b) plan that became taxable for social security and Medicare taxes this
Credit for excess social security tax. If one employer paid you wages during
year because there is no longer a substantial risk of forfeiture of your right to the
2019 and more than $8,239.80 in social security tax was withheld, you can claim a
deferred amount. This box shouldn’t be used if you had a deferral and a
refund of the excess by filing Form 1040 with the V.I. Bureau of Internal Revenue,
distribution in the same calendar year. If you made a deferral and received a
6115 Estate Smith Bay, Suite 225, St. Thomas, VI 00802.
distribution in the same calendar year, and you are or will be age 62 by the end of
the calendar year, your employer should file Form SSA-131, Employer Report of
If you had more than one employer in 2019 and more than $8,239.80 in social
Special Wage Payments, with the Social Security Administration and give you a
security tax was withheld, you can have the excess refunded by filing Form 843,
copy.
Claim for Refund and Request for Abatement, with the Department of the
Treasury, Internal Revenue Service Center, Austin, TX 73301-0215, USA. However,
Box 12. The following list explains the codes shown in box 12. You may need this
if you are required to file Form 1040 with the United States, you must claim the
information to complete your tax return. Elective deferrals (codes D, E, F, and S)
excess tax as a credit on Form 1040.
and designated Roth contributions (codes AA, BB, and EE) under all plans are
Unreported tip income. You must file Form 4137, Social Security and Medicare
generally limited to a total of $19,000 ($13,000 if you have only SIMPLE plans;
$22,000 for section 403(b) plans if you qualify for the 15-year rule explained in
Tax on Unreported Tip Income, with your income tax return to report at least the
Pub. 571). Deferrals under code G are limited to $19,000. Deferrals under code H
allocated tip amount unless you can prove a smaller amount with adequate
are limited to $7,000.
records. If you have records that show the actual amount of tips you received,
report that amount even if it is more or less than the allocated tips. Use Form 4137
(continued on back of Copy C)
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Form W-2VI Instructions

Fill out the U.S. Virgin Islands wage and tax statement if you are an employer required to provide information about your employees' wages and withheld taxes. Do not submit this document to report salaries subject to the U.S. income tax withholdings. Complete the IRS Form W-2, Wage and Tax Statement instead.

The form consists of five copies. Complete all of them and distribute in the following way:

  1. Copy A. File it with the Social Security Administration (SSA);
  2. Copy 1. Submit it to the Virgin Islands Bureau of Internal Revenue;
  3. Copy B and Copy C. Furnish these copies to your employees. One they will submit with their Virgin Islands Tax Return, the other will keep for their records; and
  4. Copy D. Keep this copy with your records for at least four years.

The IRS W-2VI Form must be submitted to the appropriate authorities together with IRS Form W-3SS. Mail Copies A of these forms to:

  • Social Security Administration Direct Operations Center, Wilkes-Barre, PA 18769-0001.

If you need to submit 250+ forms, use the e-filing service. Otherwise, a fine may be applied. The SSA recommends you to file the forms electronically even if you have to submit less than 250 forms.

Mail Copies 1 of the forms to:

  • Virgin Islands Bureau of Internal Revenue, 6115 Estate Smith Bay, Suite 225, St. Thomas, VI 00802.

The Virgin Islands Bureau of Internal Revenue allows submitting paper versions only if the number of your employees is below 100. If not, submit the data on CD labeled with the following information: the name of the company, employer identification number, tax year, and type of the form you submit.

IRS W-2VI Related Forms

The W-2 Form series includes the following documents related to the IRS W-2VI Form:

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