Instructions for IRS Form W-2, IRS Form W-3 - Wage and Tax Statement and Transmittal of Wage and Tax Statements 2019

December 31, 2019 "Instructions For Irs Form W-2, Irs Form W-3 - Wage And Tax Statement And Transmittal Of Wage And Tax Statements" contain the updated filing procedures for the IRS-issued Form W-2. Download your copy of the instructions by clicking the link below.

IRS Form W-2 is a tax form issued by the United States Internal Revenue Service.

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2019
Department of the Treasury
Internal Revenue Service
General Instructions for
Forms W-2 and W-3
(Including Forms W-2AS, W-2CM, W-2GU, W-2VI, W-3SS, W-2c, and W-3c)
Section references are to the Internal Revenue Code
Penalties increased. Failure to file and failure to furnish
unless otherwise noted.
penalties and penalties for intentional disregard of filing
and payee statement requirements have increased due to
Contents
Page
adjustments for inflation. The higher penalty amounts
Future Developments
1
. . . . . . . . . . . . . . . . . . . . . . . .
apply to returns required to be filed after December 31,
What's New
1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2019. See
Penalties
for more information.
Reminders
1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Reminders
Need Help?
4
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
How To Get Forms and Publications
4
. . . . . . . . . . . . .
Due date for filing with SSA. The due date for filing
Common Errors on Forms W-2
4
. . . . . . . . . . . . . . . . .
2019 Forms W-2, W-2AS, W-2CM, W-2GU, W-2VI, W-3,
General Instructions for Forms W-2 and W-3
5
. . . . . . .
and W-3SS with the SSA is January 31, 2020, whether
Special Reporting Situations for Form W-2
7
you file using paper forms or electronically.
. . . . . . . . .
Penalties
13
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Extensions of time to file. Extensions of time to file
Specific Instructions for Form W-2
14
. . . . . . . . . . . . . .
Form W-2 with the SSA are not automatic. You may
request one 30-day extension to file Form W-2 by
Specific Instructions for Form W-3
22
. . . . . . . . . . . . . .
submitting a complete application on Form 8809,
General Instructions for Forms W-2c and W-3c
24
. . . . .
Application for Extension of Time To File Information
Special Situations for Forms W-2c and W-3c
25
. . . . . .
Returns, indicating that at least one of the criteria on the
Specific Instructions for Form W-2c
26
. . . . . . . . . . . . .
form and instructions for granting an extension applies
Specific Instructions for Form W-3c
27
. . . . . . . . . . . . .
and signing under penalties of perjury. The IRS will only
Form W-2 Reference Guide for Box 12 Codes
29
. . . . .
grant the extension in extraordinary circumstances or
Form W-2 Box 13 Retirement Plan Checkbox
catastrophe. See
Extension of time to file Forms W-2 with
Decision Chart
30
the SSA
for more information. This does not affect
. . . . . . . . . . . . . . . . . . . . . . . . .
extensions of time to furnish Forms W-2 to employees.
Nonqualified Deferred Compensation Reporting
See
Extension of time to furnish Forms W-2 to employees
Example Chart
31
. . . . . . . . . . . . . . . . . . . . . . . . .
for more information.
Index
33
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Get it done faster...
Future Developments
E-file your Forms W-2 and W-2c with the SSA.
TIP
For the latest information about developments related to
See E-filing.
Forms W-2 and W-3 and their instructions, such as
legislation enacted after they were published, go to
Rejected wage reports from the Social Security Ad-
IRS.gov/FormW2.
ministration (SSA). The SSA will reject Form W-2
electronic and paper wage reports under the following
What's New
conditions:
Medicare wages and tips are less than the sum of
Employee stock options are not subject to Railroad
social security wages and social security tips,
Retirement Tax. In Wisconsin Central Ltd. v. U.S., 138
Social security tax is greater than zero; social security
S. Ct. 2067, the U. S. Supreme Court ruled that employee
wages and social security tips are equal to zero, and
stock options are not “money remuneration” subject to the
Medicare tax is greater than zero; Medicare wages and
Railroad Retirement Tax Act (RRTA). If you are a railroad
tips are equal to zero.
employer, do not withhold Tier 1 and Tier 2 taxes when
employees covered by the RRTA exercise stock options.
Additionally, Forms W-2 and W-2c electronic and
You still must withhold federal income tax on taxable
paper wage reports for household employers will be
compensation from railroad employees exercising their
rejected under the following conditions:
options. See
For employees covered by RRTA
tax.
The sum of social security wages and social security
tips is less than the minimum yearly earnings subject to
Box 9 Verification code. The Verification code pilot
social security and Medicare tax withholding for a
program has ended. Box 9 is no longer in use.
household employee, and
Disaster tax relief. Disaster tax relief is available for
The Medicare wages and tips are less than the
those affected by recent disasters. For more information
minimum yearly earnings subject to social security and
about disaster relief, go to IRS.gov/DisasterTaxRelief.
Medicare tax withholding for a household employee.
Jan 28, 2019
Cat. No. 25979S
2019
Department of the Treasury
Internal Revenue Service
General Instructions for
Forms W-2 and W-3
(Including Forms W-2AS, W-2CM, W-2GU, W-2VI, W-3SS, W-2c, and W-3c)
Section references are to the Internal Revenue Code
Penalties increased. Failure to file and failure to furnish
unless otherwise noted.
penalties and penalties for intentional disregard of filing
and payee statement requirements have increased due to
Contents
Page
adjustments for inflation. The higher penalty amounts
Future Developments
1
. . . . . . . . . . . . . . . . . . . . . . . .
apply to returns required to be filed after December 31,
What's New
1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2019. See
Penalties
for more information.
Reminders
1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Reminders
Need Help?
4
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
How To Get Forms and Publications
4
. . . . . . . . . . . . .
Due date for filing with SSA. The due date for filing
Common Errors on Forms W-2
4
. . . . . . . . . . . . . . . . .
2019 Forms W-2, W-2AS, W-2CM, W-2GU, W-2VI, W-3,
General Instructions for Forms W-2 and W-3
5
. . . . . . .
and W-3SS with the SSA is January 31, 2020, whether
Special Reporting Situations for Form W-2
7
you file using paper forms or electronically.
. . . . . . . . .
Penalties
13
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Extensions of time to file. Extensions of time to file
Specific Instructions for Form W-2
14
. . . . . . . . . . . . . .
Form W-2 with the SSA are not automatic. You may
request one 30-day extension to file Form W-2 by
Specific Instructions for Form W-3
22
. . . . . . . . . . . . . .
submitting a complete application on Form 8809,
General Instructions for Forms W-2c and W-3c
24
. . . . .
Application for Extension of Time To File Information
Special Situations for Forms W-2c and W-3c
25
. . . . . .
Returns, indicating that at least one of the criteria on the
Specific Instructions for Form W-2c
26
. . . . . . . . . . . . .
form and instructions for granting an extension applies
Specific Instructions for Form W-3c
27
. . . . . . . . . . . . .
and signing under penalties of perjury. The IRS will only
Form W-2 Reference Guide for Box 12 Codes
29
. . . . .
grant the extension in extraordinary circumstances or
Form W-2 Box 13 Retirement Plan Checkbox
catastrophe. See
Extension of time to file Forms W-2 with
Decision Chart
30
the SSA
for more information. This does not affect
. . . . . . . . . . . . . . . . . . . . . . . . .
extensions of time to furnish Forms W-2 to employees.
Nonqualified Deferred Compensation Reporting
See
Extension of time to furnish Forms W-2 to employees
Example Chart
31
. . . . . . . . . . . . . . . . . . . . . . . . .
for more information.
Index
33
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Get it done faster...
Future Developments
E-file your Forms W-2 and W-2c with the SSA.
TIP
For the latest information about developments related to
See E-filing.
Forms W-2 and W-3 and their instructions, such as
legislation enacted after they were published, go to
Rejected wage reports from the Social Security Ad-
IRS.gov/FormW2.
ministration (SSA). The SSA will reject Form W-2
electronic and paper wage reports under the following
What's New
conditions:
Medicare wages and tips are less than the sum of
Employee stock options are not subject to Railroad
social security wages and social security tips,
Retirement Tax. In Wisconsin Central Ltd. v. U.S., 138
Social security tax is greater than zero; social security
S. Ct. 2067, the U. S. Supreme Court ruled that employee
wages and social security tips are equal to zero, and
stock options are not “money remuneration” subject to the
Medicare tax is greater than zero; Medicare wages and
Railroad Retirement Tax Act (RRTA). If you are a railroad
tips are equal to zero.
employer, do not withhold Tier 1 and Tier 2 taxes when
employees covered by the RRTA exercise stock options.
Additionally, Forms W-2 and W-2c electronic and
You still must withhold federal income tax on taxable
paper wage reports for household employers will be
compensation from railroad employees exercising their
rejected under the following conditions:
options. See
For employees covered by RRTA
tax.
The sum of social security wages and social security
tips is less than the minimum yearly earnings subject to
Box 9 Verification code. The Verification code pilot
social security and Medicare tax withholding for a
program has ended. Box 9 is no longer in use.
household employee, and
Disaster tax relief. Disaster tax relief is available for
The Medicare wages and tips are less than the
those affected by recent disasters. For more information
minimum yearly earnings subject to social security and
about disaster relief, go to IRS.gov/DisasterTaxRelief.
Medicare tax withholding for a household employee.
Jan 28, 2019
Cat. No. 25979S
If the above conditions occur in an electronic wage
employees, and keep for your records. BSO generates
report, the SSA will notify the submitter by email or postal
Form W-3 automatically based on your Forms W-2. You
mail to correct the report and resubmit it to the SSA. If the
also can use BSO to upload wage files to the SSA, check
above conditions occur in a paper wage report, the SSA
on the status of previously submitted wage reports, and
will notify the employer by email or postal mail to correct
take advantage of other convenient services for
the report and resubmit it to the SSA.
employers and businesses. Visit the SSA’s Employer W-2
Filing Instructions & Information website at
SSA.gov/
Note. Do not write “corrected” or “amended” on any
employer
for more information about using BSO to save
resubmitted reports.
time for your organization. Here you also will find forms
Household employers, see Pub. 926, Household
and publications used for wage reporting, information
Employer's Tax Guide.
about verifying employee social security numbers online,
Social security numbers. Do not truncate social
how to reach an SSA employer services representative for
security numbers shown on Forms W-2, W-2AS, W-2GU,
your region, and more.
and W-2VI. Social security numbers are required on
Preview BSO by viewing a brief online tutorial. Go
Forms W-2. See
Taxpayer identification numbers
(TINs),
to SSA.gov/employer/bsotut.htm.
later. Also see Regulations section 301.6109-4(b)(2).
TIP
Filers of other forms, such as certain Forms 1099/1098,
Correcting wage reports. You can use BSO to
may truncate the taxpayer identification number
create, save, print, and submit Forms W-2c, Corrected
(XX-XXX1234) of the payee on the payee statement to
Wage and Tax Statement, online for the current year as
combat identity theft.
well as for prior years. After logging into BSO, navigate to
Limit on health flexible spending arrangement (FSA).
the Electronic Wage Reporting home page and click on
For 2019, a cafeteria plan may not allow an employee to
the “Forms W-2c/W-3c Online” tab. Also, see
E-filing
and
request salary reduction contributions for a health FSA in
E-filing Forms W-2c and
W-3c.
excess of $2,700. The salary reduction contribution
Tax relief for victims of terrorist attacks. Disability
limitation of $2,700 does not include any amount (up to
payments for injuries incurred as a direct result of a
$500) carried over from a previous year. For more
terrorist attack directed against the United States (or its
information, see
Health flexible spending arrangement
allies) are not included in income. Because federal
(FSA).
income tax withholding is required only when a payment is
Additional Medicare Tax. In addition to withholding
includable in income, no federal income tax should be
Medicare tax at 1.45%, an employer is required to
withheld from these payments.
withhold a 0.9% Additional Medicare Tax on any Federal
Distributions from governmental section 457(b)
Insurance Contributions Act (FICA) wages or Railroad
plans of state and local agencies. Generally, report
Retirement Tax Act (RRTA) compensation it pays to an
distributions from section 457(b) plans of state and local
employee in excess of $200,000 in a calendar year. An
agencies on Form 1099-R, Distributions From Pensions,
employer is required to begin withholding Additional
Annuities, Retirement or Profit-Sharing Plans, IRAs,
Medicare Tax in the pay period in which it pays wages or
Insurance Contracts, etc. See Notice 2003-20 on
compensation in excess of $200,000 to an employee and
page 894 of Internal Revenue Bulletin 2003-19 at
continue to withhold it until the end of the calendar year.
IRS.gov/pub/irs-irbs/irb03-19.pdf.
Additional Medicare Tax is imposed only on the
employee. There is no employer share of Additional
Earned income credit (EIC) notice (not applicable to
Medicare Tax. All wages and compensation that are
Forms W-2AS, W-2CM, W-2GU, and W-2VI). You must
subject to Medicare tax are subject to Additional Medicare
notify employees who have no income tax withheld that
they may be able to claim an income tax refund because
Tax withholding if paid in excess of the $200,000
of the EIC. You can do this by using the official Internal
withholding threshold.
Revenue Service (IRS) Form W-2 with the EIC notice on
For more information on Additional Medicare Tax, go to
the back of Copy B or a substitute Form W-2 with the
IRS.gov/ADMT.
same statement. You must give your employee Notice
Unless otherwise noted, references to Medicare tax
797, Possible Federal Tax Refund Due to the Earned
include Additional Medicare Tax.
Income Credit (EIC), or your own statement that contains
Medicaid waiver payments. Notice 2014-7 provides
the same wording if (a) you use a substitute Form W-2
that certain Medicaid waiver payments are excludable
that does not contain the EIC notice, (b) you are not
from income for federal income tax purposes. See Notice
required to furnish Form W-2, or (c) you do not furnish a
timely Form W-2 to your employee. For more information,
2014-7, 2014-4 I.R.B. 445, available at
IRS.gov/irb/
see section 10 in Pub. 15 (Circular E), Employer's Tax
2014-4_IRB#NOT-2014-7. Also, see
IRS.gov/
Guide.
MedicaidWaiverPayments
for questions and answers on
the notice.
Electronic statements for employees. Furnishing
Copies B, C, and 2 of Forms W-2 to your employees
Business Services Online (BSO). The SSA has
electronically may save you time and effort. See Pub.
enhanced its secure BSO website to make it easier to
15-A, Employer's Supplemental Tax Guide, Furnishing
register and navigate. Use BSO’s online fill-in forms to
create, save, and submit Forms W-2 and W-2c to the SSA
Form W-2 to employees electronically, for additional
electronically. BSO lets you print copies of these forms to
information.
file with state or local governments, distribute to your
-2-
General Instructions for Forms W-2 and W-3 (2019)
report Guam wages paid by Guam employers, and Form
E-filing. The SSA encourages all employers to e-file.
W-2VI is used to report U.S. Virgin Islands (USVI) wages
E-filing can save you time and effort and helps ensure
paid by USVI employers. Do not use these forms to report
accuracy. You must e-file if you are required to file 250 or
wages subject to U.S. income tax withholding. Instead,
more Forms W-2 or W-2c. If you are required to e-file but
use Form W-2 to show U.S. income tax withheld.
fail to do so, you may incur a penalty.
Military Spouses Residency Relief Act (MSRRA). You
The SSA’s BSO website makes e-filing easy by
may be required to report wages and taxes on a form
providing two ways to submit your Forms W-2 or W-2c
different from the form you generally use if an employee
Copy A and Forms W-3 or W-3c information.
claims residence or domicile under MSRRA in a different
If you need to file 50 or fewer Forms W-2 or 25 or fewer
jurisdiction in one of the 50 states, the District of
Forms W-2c at a time, you can use BSO to create them
Columbia, American Samoa, the Commonwealth of the
online. BSO guides you through the process of creating
Northern Mariana Islands, Guam, Puerto Rico, or the U.S.
Forms W-2 or W-2c, saving and printing them, and
Virgin Islands.
submitting them to the SSA when you are ready. You do
not have to wait until you have submitted Forms W-2 or
Under MSRRA, the spouse of an active duty
W-2c to the SSA before printing copies for your
servicemember (civilian spouse) may keep his or her prior
employees. BSO generates Form W-3 or W-3c
residence or domicile for tax purposes (tax residence)
automatically based on your Forms W-2 or W-2c.
when accompanying the servicemember spouse, who is
If you need to file more than 50 Forms W-2 or more
relocating under military orders, to a new military duty
than 25 Forms W-2c, BSO’s “file upload” feature might be
station in one of the 50 states, the District of Columbia, or
the best e-filing method for your business or organization.
a U.S. possession. Before relocating, both spouses must
To obtain file format specifications, visit the SSA’s website
have had the same tax residence.
at
SSA.gov/employer/EFW2
&EFW2C.htm, and select the
For example, if a civilian spouse is working in Guam but
appropriate document. This information also is available
properly claims tax residence in one of the 50 states
by calling the SSA’s Employer Reporting Service Center
under MSRRA, his or her income from services would not
at 800-772-6270 (toll free).
be taxable income for Guam tax purposes. Federal
If you e-file, do not file the same returns using
income taxes should be withheld and remitted to the IRS.
paper forms.
State and local income taxes may need to be withheld
!
and remitted to state and local tax authorities. You should
CAUTION
consult with state, local, or U.S. possession tax authorities
For more information about e-filing Forms W-2 or W-2c
regarding your withholding obligations under MSRRA.
and a link to the BSO website, visit the SSA’s Employer
W-2 Filing Instructions & Information website at
SSA.gov/
Nonqualified deferred compensation plans. You are
employer.
not required to complete box 12 with code Y (Deferrals
under a section 409A nonqualified deferred compensation
In a few situations, reporting instructions vary
plan). Section 409A provides that all amounts deferred
depending on the filing method you choose. For example,
under a nonqualified deferred compensation (NQDC) plan
you can include every type of box 12 amount in one
for all tax years are includible in gross income unless
employee wage record if you upload an electronic file. If
certain requirements are satisfied. See
Nonqualified
you file on paper or create Forms W-2 online, you can
deferred compensation plans
under Special Reporting
include only four box 12 amounts per Form W-2. See the
Situations for Form W-2 and the
Nonqualified Deferred
TIP
for Box 12—Codes under Specific Instructions for
Compensation Reporting Example
Chart.
Form W-2.
Waiver from e-filing. You can request a waiver from
Reporting the cost of group health insurance cover-
this requirement by filing Form 8508, Request for Waiver
age. You must report the cost of employer-sponsored
From Filing Information Returns Electronically. Submit
health coverage in box 12 using code DD. However,
Form 8508 to the IRS at least 45 days before the due date
transitional relief applies to certain employers and certain
of Form W-2, or 45 days before you file your first Form
types of plans. For more information, see Box 12—Codes
W-2c. See Form 8508 for information about filing this
for
Code DD—Cost of employer-sponsored health
form.
coverage.
Form 944. Use the “944” checkbox in box b of Form W-3
Severance payments. Severance payments are wages
or Form W-3SS if you filed Form 944, Employer's
subject to social security and Medicare taxes. As noted in
ANNUAL Federal Tax Return. Also use the “944”
section 15 of Pub. 15 (Circular E), severance payments
checkbox if you filed Formulario 944(SP), the
also are subject to income tax withholding and FUTA tax.
Spanish-language version of Form 944.
Substitute forms. You may use an acceptable substitute
Forms W-2 for U.S. possessions. In these instructions,
form instead of an official IRS form.
reference to Forms W-2 and W-3 includes Forms W-2AS,
Form W-2. If you are not using the official IRS form to
W-2CM, W-2GU, W-2VI, and W-3SS, unless otherwise
furnish Form W-2 to employees or to file with the SSA,
noted. These instructions are not applicable to wage and
you may use an acceptable substitute form that complies
tax statements for Puerto Rico. Form W-2AS is used to
with the rules in Pub. 1141, General Rules and
report American Samoa wages paid by American Samoa
Specifications for Substitute Forms W-2 and W-3. Pub.
employers, Form W-2CM is used to report the
1141 is a revenue procedure that explains the
Commonwealth of the Northern Mariana Islands (CNMI)
requirements for format and content of substitute Forms
wages paid by CNMI employers, Form W-2GU is used to
-3-
General Instructions for Forms W-2 and W-3 (2019)
W-2 and W-3. Your substitute forms must comply with the
You also can call the IRS with your employment tax
requirements in Pub. 1141.
questions at 800-829-4933 or go to
IRS.gov/Businesses/
Small-Businesses-Self-Employed/Understanding-
Pub. 1141 prohibits advertising on Form W-2. You must
Employment-Taxes.
not include advertising on any copy of Form W-2,
including coupons providing discounts on tax preparation
How To Get Forms and Publications
services attached to the employee copies. See Pub. 1141
for further information.
Internet. You can access IRS.gov 24 hours a day, 7 days
Form W-2c. If you are not using the official IRS form to
a week to:
Download, view, and order tax forms, instructions, and
furnish Form W-2c to employees or to file with the SSA,
publications.
you may use an acceptable substitute form that complies
Access commercial tax preparation and e-file services.
with the rules in Pub. 1223, General Rules and
Research your tax questions online.
Specifications for Substitute Forms W-2c and W-3c. Pub.
See answers to frequently asked tax questions.
1223 is a revenue procedure that explains the
Search publications online by topic or keyword.
requirements for format and content of substitute Forms
View Internal Revenue Bulletins published in the last
W-2c and W-3c. Your substitute forms must comply with
the requirements in Pub. 1223.
few years.
Sign up to receive local and national tax news by email.
Pub. 1223 prohibits advertising on Form W-2c. You
must not include advertising on any copy of Form W-2c,
You can order forms, instructions, and publications at
IRS.gov/OrderForms. For any other tax information, go to
including coupons providing discounts on tax preparation
IRS.gov/Help/Tax-Law-Questions.
services attached to the employee copies. See Pub. 1223
for further information.
Do not print Copy A of Forms W-2, W-3, W-2c, or
Need Help?
W-3c from IRS.gov and then file them with the
!
SSA. The SSA accepts only e-filed reports and
CAUTION
Help with e-filing. If you have questions about how to
the official red-ink versions (or approved substitute
register or use BSO, call 800-772-6270 (toll free) to speak
versions) of these forms. For more information about
with an employer reporting technician at the SSA. The
acceptable substitute versions, see
Substitute
forms. For
hours of operation are Monday through Friday from 7:00
information about e-filing, see E-filing.
a.m. to 7:00 p.m. Eastern time. If you experience
problems using any of the services within BSO, call
Mail. You can send your order for forms, instructions, and
888-772-2970 (toll free) to speak with a systems operator
publications to the following address. You should receive
in technical support at the SSA. To speak with the SSA's
a response within 10 days after your request is received.
Employer Services Liaison Officer (ESLO) for the U.S.
Internal Revenue Service
Virgin Islands, call 212-264-1462 (not a toll-free number).
1201 N. Mitsubishi Motorway
For Guam, the Commonwealth of the Northern Mariana
Bloomington, IL 61705-6613
Islands, or American Samoa, call 510-970-8247 (not a
toll-free number). For all other employers, contact the
Common Errors on Forms W-2
ESLO that services your region. For a complete telephone
listing, visit the SSA’s Employer W-2 Filing Instructions &
Forms W-2 provide information to your employees, the
Information website at
SSA.gov/employer/
SSA, the IRS, and state and local governments. Avoid
wage_reporting_specialists.htm.
making the following errors, which cause processing
Information reporting customer service site. The IRS
delays.
operates a centralized customer service site to answer
questions about reporting on Forms W-2, W-3, 1099, and
Do not:
other information returns. If you have questions about
Download Copy A of Forms W-2, W-2AS, W-2GU,
reporting on these forms, call 866-455-7438 (toll free).
W-2VI, W-3SS, or Form W-3 from IRS.gov and file with
SSA.
TTY/TDD equipment. Telephone help is available using
Omit the decimal point and cents from entries.
TTY/TDD equipment for persons who are deaf, hard of
Make entries using ink that is too light. Use only black
hearing, or have a speech disability. If you have questions
ink.
about reporting on information returns (Forms 1096, 1097,
Make entries that are too small or too large. Use
1098, 1099, 3921, 3922, 5498, W-2, W-2G, and W-3), call
12-point Courier font, if possible.
304-579-4827.
Add dollar signs to the money-amount boxes. They
Employment tax information. Detailed employment tax
have been removed from Copy A and are not required.
information is given in:
Inappropriately check the “Retirement plan” checkbox
Pub. 15 (Circular E), Employer's Tax Guide,
in box 13. See
Retirement
plan.
Pub. 15-A, Employer's Supplemental Tax Guide,
Misformat the employee's name in box e. Enter the
Pub. 15-B, Employer's Tax Guide to Fringe Benefits,
employee's first name and middle initial in the first box, his
Pub. 51 (Circular A), Agricultural Employer's Tax Guide,
or her surname in the second box, and his or her suffix
and
(such as “Jr.”) in the third box (optional).
Pub. 80 (Circular SS), Federal Tax Guide for Employers
Enter the incorrect employer identification number (EIN)
in the U.S. Virgin Islands, Guam, American Samoa, and
or the employee’s SSN for the EIN.
the Commonwealth of the Northern Mariana Islands.
Cut, fold, or staple Copy A paper forms mailed to SSA.
-4-
General Instructions for Forms W-2 and W-3 (2019)
Mail any other copy other than Copy A of Form W-2 to
Use of a reporting agent or other third-party
the SSA.
payroll service provider does not relieve an
!
employer of the responsibility to ensure that
CAUTION
General Instructions for Forms
Forms W-2 are furnished to employees and that Forms
W-2 and W-3 are filed with the SSA, correctly and on time.
W-2 and W-3
See
Penalties
for more information.
Who must file Form W-2. You must file Form(s) W-2 if
Be sure that the payer's name and EIN on Forms W-2 and
you have one or more employees to whom you made
W-3 are the same as those used on the Form 941,
payments (including noncash payments) for the
Employer's QUARTERLY Federal Tax Return; Form 943,
employees’ services in your trade or business during
Employer's Annual Federal Tax Return for Agricultural
2019.
Employees; Form 944; Form CT-1, Employer's Annual
Complete and file Form W-2 for each employee for
Railroad Retirement Tax Return; or Schedule H (Form
whom any of the following applies (even if the employee is
1040) filed by or for the payer.
related to you).
When to file. Mail or electronically file Copy A of Form(s)
You withheld any income, social security, or Medicare
W-2 and Form W-3 with the SSA by January 31, 2020.
tax from wages regardless of the amount of wages; or
You may owe a penalty for each Form W-2 that you file
You would have had to withhold income tax if the
late. See Penalties. If you terminate your business, see
employee had claimed no more than one withholding
Terminating a
business.
allowance or had not claimed exemption from withholding
Extension of time to file Forms W-2 with the SSA.
on Form W-4; or
You may request only one extension of time to file Form
You paid $600 or more in wages even if you did not
W-2 with the SSA by submitting a complete application on
withhold any income, social security, or Medicare tax.
Form 8809, Application for Extension of Time To File
Only in very limited situations will you not have to file
Information Returns. When completing the Form 8809,
Form W-2. This may occur if you were not required to
indicate that at least one of the criteria on the form and
withhold any income tax, social security tax, or Medicare
instructions for granting an extension applies. You must
tax and you paid the employee less than $600, such as for
sign the application under penalties of perjury. Send the
certain election workers and certain foreign agricultural
application to the address shown on Form 8809. You must
workers. See
Election workers
and
Foreign agricultural
request the extension before the due date of Forms W-2.
workers, later.
If the IRS grants your request for extension, you will have
Unless otherwise noted, references to Medicare tax
an additional 30 days to file. The IRS will grant extensions
include Additional Medicare Tax.
to file Forms W-2 only in limited cases for extraordinary
If you are required to file 250 or more Forms W-2 or
circumstances or catastrophe, such as a natural disaster
want to take advantage of the benefits of e-filing, see
or fire destroying the books and records needed for filing
E-filing.
the forms. No additional extension of time to file will be
allowed. See Form 8809 for details.
Who must file Form W-3. Anyone required to file Form
W-2 must file Form W-3 to transmit Copy A of Forms W-2.
Even if you request and are granted an extension
Make a copy of Form W-3, keep it and Copy D (For
of time to file Forms W-2, you still must furnish
!
Employer) of Forms W-2 with your records for 4 years. Be
Forms W-2 to your employees by January 31,
CAUTION
sure to use Form W-3 for the correct year. If you are filing
2020. But see
Extension of time to furnish Forms W-2 to
Forms W-2 electronically, also see E-filing.
employees.
Household employers. Even employers with only one
household employee must file Form W-3 to transmit Copy
Where to file paper Forms W-2 and W-3. File Copy A
A of Form W-2. On Form W-3 check the “Hshld. emp.”
of Form(s) W-2 with Form W-3 at the following address.
checkbox in box b. For more information, see Schedule H
Social Security Administration
(Form 1040), Household Employment Taxes, and its
Direct Operations Center
separate instructions. You must have an employer
Wilkes-Barre, PA 18769-0001
identification number (EIN). See
Box b Employer
identification number
(EIN).
If you use “Certified Mail” to file, change the ZIP
Who may sign Form W-3. A transmitter or sender
code to “18769-0002.” If you use an IRS-approved
(including a service bureau, reporting agent, paying agent,
TIP
private delivery service, add “Attn: W-2 Process,
or disbursing agent) may sign Form W-3 (or use its PIN to
1150 E. Mountain Dr.” to the address and change the ZIP
e-file) for the employer or payer only if the sender satisfies
code to “18702-7997.” Go to
IRS.gov/PDS
for a list of
both of the following.
IRS-approved private delivery services.
It is authorized to sign by an agency agreement
(whether oral, written, or implied) that is valid under state
Do not send cash, checks, money orders, or
law; and
other forms of payment with the Forms W-2
!
It writes “For (name of payer)” next to the signature
and W-3 that you submit to the SSA.
(paper Form W-3 only).
CAUTION
Employment tax forms (for example, Form 941 or Form
943), remittances, and Forms 1099 must be sent to the
IRS.
-5-
General Instructions for Forms W-2 and W-3 (2019)

Download Instructions for IRS Form W-2, IRS Form W-3 - Wage and Tax Statement and Transmittal of Wage and Tax Statements 2019

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