Instructions for IRS Form W-2, IRS Form W-3 - Wage and Tax Statement and Transmittal of Wage and Tax Statements 2018

January 1, 2018 "Instructions For Irs Form W-2, Irs Form W-3 - Wage And Tax Statement And Transmittal Of Wage And Tax Statements" contain the latest filing requirements 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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2018
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
For Hurricane Harvey and Tropical Storm Harvey, see
unless otherwise noted.
Notice 2017-48, 2017-39 I.R.B. 254 at
IRS.gov/irb/
2017-39_IRB#NOT-2017-48,
Contents
Page
For Hurricane Irma and Tropical Storm Irma, see Notice
Future Developments
1
. . . . . . . . . . . . . . . . . . . . . . . .
2017-52, 2017-40 I.R.B. 262 at
IRS.gov/irb/
What's New
1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2017-40_IRB#NOT-2017-52,
Reminders
2
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
For Hurricane Maria and Tropical Storm Maria, see
Need Help?
4
Notice 2017-62, 2017-44 I.R.B. 460 at
IRS.gov/irb/
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2017-44_IRB#NOT-2017-62, and
How To Get Forms and Publications
5
. . . . . . . . . . . . .
For the California Wildfires, see Notice 2017-70,
Common Errors on Forms W-2
5
. . . . . . . . . . . . . . . . .
2017-48 I.R.B. 543 at
IRS.gov/irb/
General Instructions for Forms W-2 and W-3
5
. . . . . . .
2017-48_IRB#NOT-2017-70.
Special Reporting Situations for Form W-2
7
. . . . . . . . .
Suspension of exclusion for qualified moving ex-
Penalties
13
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
pense reimbursements. The Tax Cuts and Jobs Act
Specific Instructions for Form W-2
15
. . . . . . . . . . . . . .
(Public Law 115-97) temporarily suspends the exclusion
Specific Instructions for Form W-3
23
. . . . . . . . . . . . . .
for qualified moving expense reimbursements under
General Instructions for Forms W-2c and W-3c
25
. . . . .
section 132(a)(6) and (g). However, the exclusion still
Special Situations for Forms W-2c and W-3c
25
applies for a member of the Armed Forces of the United
. . . . . .
States on active duty who moves under a military order to
Specific Instructions for Form W-2c
27
. . . . . . . . . . . . .
a permanent change of station. This change is effective
Specific Instructions for Form W-3c
28
. . . . . . . . . . . . .
for taxable years beginning after December 31, 2017, and
Form W-2 Reference Guide for Box 12 Codes
30
. . . . .
before January 1, 2026. See P.L. 115-97, section 11048
Form W-2 Box 13 Retirement Plan Checkbox
and
Code P—Excludable moving expense
Decision Chart
30
. . . . . . . . . . . . . . . . . . . . . . . . .
reimbursements paid directly to a member of the U.S.
Nonqualified Deferred Compensation Reporting
Armed Forces
for more information.
Example Chart
31
. . . . . . . . . . . . . . . . . . . . . . . . .
However, under Notice 2018-75, reimbursements an
Index
33
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
employer pays to an employee in 2018 for qualified
Future Developments
moving expenses from a move in a prior year are not
subject to federal income or employment taxes. The same
For the latest information about developments related to
is true if the employer pays a third party in 2018 for
Forms W-2 and W-3 and their instructions, such as
qualified moving services provided to an employee prior
legislation enacted after they were published, go to
to 2018. The notice also gives guidance to employers who
IRS.gov/FormW2.
have included such amounts in employee’s wages or
What's New
compensation and have withheld and paid federal
employment taxes on them. See Notice 2018-75, 2018-41
Leave-based donation programs to aid victims of
I.R.B. 556, at
IRS.gov/irb/2018-41_IRB#NOT-2018-75
for
Hurricanes and Tropical Storms Harvey, Irma, and
more information.
Maria, and the 2017 California Wildfires. Under these
Combat pay of members of the Armed Forces per-
programs, employees may donate their vacation, sick, or
forming services in the Sinai Peninsula of Egypt. The
personal leave in exchange for employer cash payments
Tax Cuts and Jobs Act also temporarily makes the Sinai
made before January 1, 2019, to qualified tax-exempt
Peninsula of Egypt a qualified hazardous duty area. Treat
organizations providing relief for the victims of Hurricane
this hazardous duty area as a combat zone for the
Harvey and Tropical Storm Harvey, Hurricane Irma and
exclusion from income of certain combat pay under
Tropical Storm Irma, Hurricane Maria and Tropical Storm
section 112 and exclusion from wages under section
Maria, and the California Wildfires that began on October
3401(a)(1). For purposes of withholding, this change
8, 2017. The donated leave need not be included in the
generally applies to remuneration paid during the period
income or wages of the employee. The employer may
December 22, 2017 through December 31, 2017, and
deduct the cash payments as business expenses or
taxable years 2018 through 2025. For more information,
charitable contributions. For more information, impacted
including a special rule for non-calendar year tax years for
taxpayers should see the following:
the period that includes December 22, 2017, see P.L.
115-97, section 11026.
Mar 04, 2019
Cat. No. 25979S
2018
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
For Hurricane Harvey and Tropical Storm Harvey, see
unless otherwise noted.
Notice 2017-48, 2017-39 I.R.B. 254 at
IRS.gov/irb/
2017-39_IRB#NOT-2017-48,
Contents
Page
For Hurricane Irma and Tropical Storm Irma, see Notice
Future Developments
1
. . . . . . . . . . . . . . . . . . . . . . . .
2017-52, 2017-40 I.R.B. 262 at
IRS.gov/irb/
What's New
1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2017-40_IRB#NOT-2017-52,
Reminders
2
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
For Hurricane Maria and Tropical Storm Maria, see
Need Help?
4
Notice 2017-62, 2017-44 I.R.B. 460 at
IRS.gov/irb/
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2017-44_IRB#NOT-2017-62, and
How To Get Forms and Publications
5
. . . . . . . . . . . . .
For the California Wildfires, see Notice 2017-70,
Common Errors on Forms W-2
5
. . . . . . . . . . . . . . . . .
2017-48 I.R.B. 543 at
IRS.gov/irb/
General Instructions for Forms W-2 and W-3
5
. . . . . . .
2017-48_IRB#NOT-2017-70.
Special Reporting Situations for Form W-2
7
. . . . . . . . .
Suspension of exclusion for qualified moving ex-
Penalties
13
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
pense reimbursements. The Tax Cuts and Jobs Act
Specific Instructions for Form W-2
15
. . . . . . . . . . . . . .
(Public Law 115-97) temporarily suspends the exclusion
Specific Instructions for Form W-3
23
. . . . . . . . . . . . . .
for qualified moving expense reimbursements under
General Instructions for Forms W-2c and W-3c
25
. . . . .
section 132(a)(6) and (g). However, the exclusion still
Special Situations for Forms W-2c and W-3c
25
applies for a member of the Armed Forces of the United
. . . . . .
States on active duty who moves under a military order to
Specific Instructions for Form W-2c
27
. . . . . . . . . . . . .
a permanent change of station. This change is effective
Specific Instructions for Form W-3c
28
. . . . . . . . . . . . .
for taxable years beginning after December 31, 2017, and
Form W-2 Reference Guide for Box 12 Codes
30
. . . . .
before January 1, 2026. See P.L. 115-97, section 11048
Form W-2 Box 13 Retirement Plan Checkbox
and
Code P—Excludable moving expense
Decision Chart
30
. . . . . . . . . . . . . . . . . . . . . . . . .
reimbursements paid directly to a member of the U.S.
Nonqualified Deferred Compensation Reporting
Armed Forces
for more information.
Example Chart
31
. . . . . . . . . . . . . . . . . . . . . . . . .
However, under Notice 2018-75, reimbursements an
Index
33
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
employer pays to an employee in 2018 for qualified
Future Developments
moving expenses from a move in a prior year are not
subject to federal income or employment taxes. The same
For the latest information about developments related to
is true if the employer pays a third party in 2018 for
Forms W-2 and W-3 and their instructions, such as
qualified moving services provided to an employee prior
legislation enacted after they were published, go to
to 2018. The notice also gives guidance to employers who
IRS.gov/FormW2.
have included such amounts in employee’s wages or
What's New
compensation and have withheld and paid federal
employment taxes on them. See Notice 2018-75, 2018-41
Leave-based donation programs to aid victims of
I.R.B. 556, at
IRS.gov/irb/2018-41_IRB#NOT-2018-75
for
Hurricanes and Tropical Storms Harvey, Irma, and
more information.
Maria, and the 2017 California Wildfires. Under these
Combat pay of members of the Armed Forces per-
programs, employees may donate their vacation, sick, or
forming services in the Sinai Peninsula of Egypt. The
personal leave in exchange for employer cash payments
Tax Cuts and Jobs Act also temporarily makes the Sinai
made before January 1, 2019, to qualified tax-exempt
Peninsula of Egypt a qualified hazardous duty area. Treat
organizations providing relief for the victims of Hurricane
this hazardous duty area as a combat zone for the
Harvey and Tropical Storm Harvey, Hurricane Irma and
exclusion from income of certain combat pay under
Tropical Storm Irma, Hurricane Maria and Tropical Storm
section 112 and exclusion from wages under section
Maria, and the California Wildfires that began on October
3401(a)(1). For purposes of withholding, this change
8, 2017. The donated leave need not be included in the
generally applies to remuneration paid during the period
income or wages of the employee. The employer may
December 22, 2017 through December 31, 2017, and
deduct the cash payments as business expenses or
taxable years 2018 through 2025. For more information,
charitable contributions. For more information, impacted
including a special rule for non-calendar year tax years for
taxpayers should see the following:
the period that includes December 22, 2017, see P.L.
115-97, section 11026.
Mar 04, 2019
Cat. No. 25979S
The Medicare wages and tips are less than the
New qualified equity grants under section 83(i). The
minimum yearly earnings subject to social security and
Tax Cuts and Jobs Act added section 83(i) for “qualified
Medicare tax withholding for a household employee.
equity grants.” The law also added new Form W-2
reporting requirements for these grants. Employers with
If the above conditions occur in an electronic wage
employees who have qualified equity grants must report
report, the SSA will notify the submitter by email or postal
the amount includible in gross income under section 83(i)
mail to correct the report and resubmit it to the SSA. If the
for an event which occurs in the calendar year in box 12
above conditions occur in a paper wage report, the SSA
using code GG. Also, employers must report the
will notify the employer by email or postal mail to correct
aggregate amount of income which employees elect to
the report and resubmit it to the SSA.
defer under section 83(i) as of the close of the calendar
Note. Do not write “corrected” or “amended” on any
year in box 12, using code HH. See P.L. 115-97, section
resubmitted reports.
13603 for more information. See also
Code GG—Income
Household employers, see Pub. 926, Household
from qualified equity grants under section 83(i)
and
Code
Employer's Tax Guide.
HH—Aggregate deferrals under section 83(i) elections as
Social security numbers. Do not truncate social
of the close of the calendar
year.
security numbers shown on Forms W-2, W-2AS, W-2GU,
Penalties increased. Failure to file and failure to furnish
and W-2VI. Social security numbers are required on
penalties and penalties for intentional disregard of filing
Forms W-2. See
Taxpayer identification numbers
(TINs),
and payee statement requirements have increased due to
later. Also see Regulations section 301.6109-4(b)(2).
adjustments for inflation. The higher penalty amounts
Filers of other forms, such as certain Forms 1099/1098,
apply to returns required to be filed after December 31,
may truncate the social security number (XXX-XX-1234)
2018. See
Penalties
for more information.
or employee identification number (XX-XXX1234) of the
Reminders
payee on the payee statement to combat identity theft.
Limit on health flexible spending arrangement (FSA).
Due date for filing with SSA. The due date for filing
For 2018, a cafeteria plan may not allow an employee to
2018 Forms W-2, W-2AS, W-2CM, W-2GU, W-2VI, W-3,
request salary reduction contributions for a health FSA in
and W-3SS with the SSA is January 31, 2019, whether
excess of $2,650. The salary reduction contribution
you file using paper forms or electronically.
limitation of $2,650 does not include any amount (up to
Extensions of time to file. Extensions of time to file
$500) carried over from a previous year. For more
Form W-2 with the SSA are no longer automatic. You may
information, see
Health flexible spending arrangement
request one 30-day extension to file Form W-2 by
(FSA).
submitting a complete application on Form 8809,
Additional Medicare Tax. In addition to withholding
Application for Extension of Time To File Information
Medicare tax at 1.45%, an employer is required to
Returns, including a detailed explanation of why you need
withhold a 0.9% Additional Medicare Tax on any Federal
additional time and signed under penalties of perjury. The
Insurance Contributions Act (FICA) wages or Railroad
IRS will only grant the extension in extraordinary
Retirement Tax Act (RRTA) compensation it pays to an
circumstances or catastrophe. See
Extension of time to
employee in excess of $200,000 in a calendar year. An
file Forms W-2 with the SSA
for more information. This
employer is required to begin withholding Additional
does not affect extensions of time to furnish Forms W-2 to
Medicare Tax in the pay period in which it pays wages or
employees. See
Extension of time to furnish Forms W-2 to
compensation in excess of $200,000 to an employee and
employees
for more information.
continue to withhold it until the end of the calendar year.
Get it done faster...
Additional Medicare Tax is imposed only on the
E-file your Forms W-2 and W-2c with the SSA.
employee. There is no employer share of Additional
TIP
See E-filing.
Medicare Tax. All wages and compensation that are
subject to Medicare tax are subject to Additional Medicare
Rejected wage reports from the Social Security Ad-
Tax withholding if paid in excess of the $200,000
ministration (SSA). The SSA will reject Form W-2
withholding threshold.
electronic and paper wage reports under the following
For more information on Additional Medicare Tax, go to
conditions:
IRS.gov/ADMT.
Medicare wages and tips are less than the sum of
Unless otherwise noted, references to Medicare tax
social security wages and social security tips,
include Additional Medicare Tax.
Social security tax is greater than zero; social security
wages and social security tips are equal to zero, and
Medicaid waiver payments. Notice 2014-7 provides
Medicare tax is greater than zero; Medicare wages and
that certain Medicaid waiver payments are excludable
tips are equal to zero.
from income for federal income tax purposes. See Notice
Additionally, Forms W-2 and W-2c electronic and
2014-7, 2014-4 I.R.B. 445 available at
IRS.gov/irb/
paper wage reports for household employers will be
2014-4_IRB#NOT-2014-7. Also, see
IRS.gov/
rejected under the following conditions:
MedicaidWaiverPayments
for questions and answers on
The sum of social security wages and social security
the notice.
tips is less than the minimum yearly earnings subject to
Business Services Online (BSO). The SSA has
social security and Medicare tax withholding for a
enhanced its secure BSO website to make it easier to
household employee, and
register and navigate. Use BSO’s online fill-in forms to
-2-
General Instructions for Forms W-2 and W-3 (2018)
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
E-filing. The SSA encourages all employers to e-file.
employees, and keep for your records. BSO generates
E-filing can save you time and effort and helps ensure
Form W-3 automatically based on your Forms W-2. You
accuracy. You must e-file if you are required to file 250 or
also can use BSO to upload wage files to the SSA, check
more Forms W-2 or W-2c. If you are required to e-file but
on the status of previously submitted wage reports, and
fail to do so, you may incur a penalty.
take advantage of other convenient services for
The SSA’s BSO website makes e-filing easy by
employers and businesses. Visit the SSA’s Employer W-2
providing two ways to submit your Forms W-2 or W-2c
Filing Instructions & Information website at
SSA.gov/
Copy A and Forms W-3 or W-3c information.
employer
for more information about using BSO to save
If you need to file 50 or fewer Forms W-2 or 25 or fewer
time for your organization. Here you also will find forms
Forms W-2c at a time, you can use BSO to create them
and publications used for wage reporting, information
online. BSO guides you through the process of creating
about verifying employee social security numbers online,
Forms W-2 or W-2c, saving and printing them, and
how to reach an SSA employer services representative for
submitting them to the SSA when you are ready. You do
your region, and more.
not have to wait until you have submitted Forms W-2 or
Preview BSO by viewing a brief online tutorial. Go
W-2c to the SSA before printing copies for your
to SSA.gov/employer/bsotut.htm.
employees. BSO generates Form W-3 or W-3c
TIP
automatically based on your Forms W-2 or W-2c.
Correcting wage reports. You can use BSO to
If you need to file more than 50 Forms W-2 or more
create, save, print, and submit Forms W-2c, Corrected
than 25 Forms W-2c, BSO’s “file upload” feature might be
Wage and Tax Statement, online for the current year as
the best e-filing method for your business or organization.
well as for prior years. After logging into BSO, navigate to
To obtain file format specifications, visit the SSA’s website
the Electronic Wage Reporting home page and click on
at
SSA.gov/employer/EFW2
&EFW2C.htm, and select the
the “Forms W-2c/W-3c Online” tab. Also, see
E-filing
and
appropriate document. This information also is available
E-filing Forms W-2c and
W-3c.
by calling the SSA’s Employer Reporting Service Center
at 800-772-6270 (toll free).
Tax relief for victims of terrorist attacks. Disability
payments for injuries incurred as a direct result of a
If you e-file, do not file the same returns using
terrorist attack directed against the United States (or its
paper forms.
!
allies) are not included in income. Because federal
CAUTION
income tax withholding is required only when a payment is
For more information about e-filing Forms W-2 or W-2c
includable in income, no federal income tax should be
and a link to the BSO website, visit the SSA’s Employer
withheld from these payments.
W-2 Filing Instructions & Information website at
SSA.gov/
employer.
Distributions from governmental section 457(b)
plans of state and local agencies. Generally, report
In a few situations, reporting instructions vary
distributions from section 457(b) plans of state and local
depending on the filing method you choose. For example,
agencies on Form 1099-R, Distributions From Retirement
you can include every type of box 12 amount in one
Plans, Insurance Contracts, etc. See Notice 2003-20 on
employee wage record if you upload an electronic file. If
page 894 of Internal Revenue Bulletin 2003-19 at
you file on paper or create Forms W-2 online, you can
IRS.gov/pub/irs-irbs/irb03-19.pdf.
include only four box 12 amounts per Form W-2. See the
TIP
for Box 12—Codes under Specific Instructions for
Earned income credit (EIC) notice (not applicable to
Form W-2.
Forms W-2AS, W-2CM, W-2GU, and W-2VI). You must
notify employees who have no income tax withheld that
Waiver from e-filing. You can request a waiver from
they may be able to claim an income tax refund because
this requirement by filing Form 8508, Request for Waiver
of the EIC. You can do this by using the official Internal
From Filing Information Returns Electronically. Submit
Revenue Service (IRS) Form W-2 with the EIC notice on
Form 8508 to the IRS at least 45 days before the due date
the back of Copy B or a substitute Form W-2 with the
of Form W-2, or 45 days before you file your first Form
same statement. You must give your employee Notice
W-2c. See Form 8508 for information about filing this
797, Possible Federal Tax Refund Due to the Earned
form.
Income Credit (EIC), or your own statement that contains
Form 944. Use the “944” checkbox in box b of Form W-3
the same wording if (a) you use a substitute Form W-2
or Form W-3SS if you filed Form 944, Employer's
that does not contain the EIC notice, (b) you are not
ANNUAL Federal Tax Return. Also use the “944”
required to furnish Form W-2, or (c) you do not furnish a
checkbox if you filed Formulario 944(SP), the
timely Form W-2 to your employee. For more information,
Spanish-language version of Form 944.
see section 10 in Pub. 15 (Circular E), Employer's Tax
Forms W-2 for U.S. possessions. In these instructions,
Guide.
reference to Forms W-2 and W-3 includes Forms W-2AS,
Electronic statements for employees. Furnishing
W-2CM, W-2GU, W-2VI, and W-3SS, unless otherwise
Copies B, C, and 2 of Forms W-2 to your employees
noted. These instructions are not applicable to wage and
electronically may save you time and effort. See Pub.
tax statements for Puerto Rico. Form W-2AS is used to
15-A, Employer's Supplemental Tax Guide, Furnishing
report American Samoa wages paid by American Samoa
employers, Form W-2CM is used to report the
-3-
General Instructions for Forms W-2 and W-3 (2018)
Commonwealth of the Northern Mariana Islands (CNMI)
1141 is a revenue procedure that explains the
wages paid by CNMI employers, Form W-2GU is used to
requirements for format and content of substitute Forms
report Guam wages paid by Guam employers, and Form
W-2 and W-3. Your substitute forms must comply with the
W-2VI is used to report U.S. Virgin Islands (USVI) wages
requirements in Pub. 1141.
paid by USVI employers. Do not use these forms to report
Pub. 1141 prohibits advertising on Form W-2. You must
wages subject to U.S. income tax withholding. Instead,
not include advertising on any copy of Form W-2,
use Form W-2 to show U.S. income tax withheld.
including coupons providing discounts on tax preparation
services attached to the employee copies. See Pub. 1141
Military Spouses Residency Relief Act (MSRRA). You
for further information.
may be required to report wages and taxes on a form
Form W-2c. If you are not using the official IRS form to
different from the form you generally use if an employee
furnish Form W-2c to employees or to file with the SSA,
claims residence or domicile under MSRRA in a different
you may use an acceptable substitute form that complies
jurisdiction in one of the 50 states, the District of
with the rules in Pub. 1223, General Rules and
Columbia, American Samoa, the Commonwealth of the
Specifications for Substitute Forms W-2c and W-3c. Pub.
Northern Mariana Islands, Guam, Puerto Rico, or the U.S.
1223 is a revenue procedure that explains the
Virgin Islands.
requirements for format and content of substitute Forms
Under MSRRA, the spouse of an active duty
W-2c and W-3c. Your substitute forms must comply with
servicemember (civilian spouse) may keep his or her prior
the requirements in Pub. 1223.
residence or domicile for tax purposes (tax residence)
Pub. 1223 prohibits advertising on Form W-2c. You
when accompanying the servicemember spouse, who is
must not include advertising on any copy of Form W-2c,
relocating under military orders, to a new military duty
including coupons providing discounts on tax preparation
station in one of the 50 states, the District of Columbia, or
services attached to the employee copies. See Pub. 1223
a U.S. possession. Before relocating, both spouses must
for further information.
have had the same tax residence.
Need Help?
For example, if a civilian spouse is working in Guam but
properly claims tax residence in one of the 50 states
under MSRRA, his or her income from services would not
Help with e-filing. If you have questions about how to
register or use BSO, call 800-772-6270 (toll free) to speak
be taxable income for Guam tax purposes. Federal
with an employer reporting technician at the SSA. The
income taxes should be withheld and remitted to the IRS.
hours of operation are Monday through Friday from 7:00
State and local income taxes may need to be withheld
a.m. to 7:00 p.m. Eastern time. If you experience
and remitted to state and local tax authorities. You should
problems using any of the services within BSO, call
consult with state, local, or U.S. possession tax authorities
888-772-2970 (toll free) to speak with a systems operator
regarding your withholding obligations under MSRRA.
in technical support at the SSA. To speak with the SSA's
Nonqualified deferred compensation plans. You are
Employer Services Liaison Officer (ESLO) for the U.S.
not required to complete box 12 with code Y (Deferrals
Virgin Islands, call 212-264-1462 (not a toll-free number).
under a section 409A nonqualified deferred compensation
For Guam, the Commonwealth of the Northern Mariana
plan). Section 409A provides that all amounts deferred
Islands, or American Samoa, call 510-970-8247 (not a
under a nonqualified deferred compensation (NQDC) plan
toll-free number). For all other employers, contact the
for all tax years are includible in gross income unless
ESLO that services your region. For a complete telephone
certain requirements are satisfied. See
Nonqualified
listing, visit the SSA’s Employer W-2 Filing Instructions &
deferred compensation plans
under Special Reporting
Information website at
SSA.gov/employer/
Situations for Form W-2 and the
Nonqualified Deferred
wage_reporting_specialists.htm.
Compensation Reporting Example
Chart.
Information reporting customer service site. The IRS
Reporting the cost of group health insurance cover-
operates a centralized customer service site to answer
age. You must report the cost of employer-sponsored
questions about reporting on Forms W-2, W-3, 1099, and
health coverage in box 12 using code DD. However,
other information returns. If you have questions about
transitional relief applies to certain employers and certain
reporting on these forms, call 866-455-7438 (toll free).
types of plans. For more information, see Box 12—Codes
TTY/TDD equipment. Telephone help is available using
for
Code DD Cost of employer-sponsored health
TTY/TDD equipment for persons who are deaf, hard of
coverage.
hearing, or have a speech disability. If you have questions
Severance payments. Severance payments are wages
about reporting on information returns (Forms 1096, 1097,
subject to social security and Medicare taxes. As noted in
1098, 1099, 3921, 3922, 5498, W-2, W-2G, and W-3), call
section 15 of Pub. 15 (Circular E), severance payments
304-579-4827.
also are subject to income tax withholding and FUTA tax.
Employment tax information. Detailed employment tax
Substitute forms. You may use an acceptable substitute
information is given in:
form instead of an official IRS form.
Pub. 15 (Circular E), Employer's Tax Guide,
Form W-2. If you are not using the official IRS form to
Pub. 15-A, Employer's Supplemental Tax Guide,
furnish Form W-2 to employees or to file with the SSA,
Pub. 15-B, Employer's Tax Guide to Fringe Benefits,
you may use an acceptable substitute form that complies
Pub. 51 (Circular A), Agricultural Employer's Tax Guide,
with the rules in Pub. 1141, General Rules and
and
Specifications for Substitute Forms W-2 and W-3. Pub.
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General Instructions for Forms W-2 and W-3 (2018)
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.
Mail any other copy other than Copy A of Form W-2 to
You also can call the IRS with your employment tax
the SSA.
questions at 800-829-4933 or go to
IRS.gov/Businesses/
Small-Businesses-Self-Employed/Understanding-
General Instructions for Forms
Employment-Taxes.
W-2 and W-3
How To Get Forms and Publications
Internet. You can access IRS.gov 24 hours a day, 7 days
Who must file Form W-2. You must file Form(s) W-2 if
a week to:
you have one or more employees to whom you made
Download, view, and order tax forms, instructions, and
payments (including noncash payments) for the
publications.
employees’ services in your trade or business during
Access commercial tax preparation and e-file services.
2018.
Research your tax questions online.
Complete and file Form W-2 for each employee for
See answers to frequently asked tax questions.
whom any of the following applies (even if the employee is
Search publications online by topic or keyword.
related to you).
View Internal Revenue Bulletins published in the last
You withheld any income, social security, or Medicare
few years.
tax from wages regardless of the amount of wages; or
Sign up to receive local and national tax news by email.
You would have had to withhold income tax if the
You can order forms, instructions, and publications at
employee had claimed no more than one withholding
IRS.gov/OrderForms. For any other tax information, go to
allowance or had not claimed exemption from withholding
IRS.gov/UAC/Tax-Law-Questions.
on Form W-4; or
You paid $600 or more in wages even if you did not
Do not print Copy A of Forms W-2, W-3, W-2c, or
withhold any income, social security, or Medicare tax.
W-3c from IRS.gov and then file them with the
!
Only in very limited situations will you not have to file
SSA. The SSA accepts only e-filed reports and
CAUTION
Form W-2. This may occur if you were not required to
the official red-ink versions (or approved substitute
withhold any income tax, social security tax, or Medicare
versions) of these forms. For more information about
tax and you paid the employee less than $600, such as for
acceptable substitute versions, see
Substitute
forms. For
certain election workers and certain foreign agricultural
information about e-filing, see E-filing.
workers. See
Election workers
and
Foreign agricultural
workers, later.
Mail. You can send your order for forms, instructions, and
publications to the following address. You should receive
Unless otherwise noted, references to Medicare tax
a response within 10 days after your request is received.
include Additional Medicare Tax.
If you are required to file 250 or more Forms W-2 or
Internal Revenue Service
want to take advantage of the benefits of e-filing, see
1201 N. Mitsubishi Motorway
E-filing.
Bloomington, IL 61705-6613
Who must file Form W-3. Anyone required to file Form
Common Errors on Forms W-2
W-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 (For
Forms W-2 provide information to your employees, the
Employer) of Forms W-2 with your records for 4 years. Be
SSA, the IRS, and state and local governments. Avoid
sure to use Form W-3 for the correct year. If you are filing
making the following errors, which cause processing
Forms W-2 electronically, also see E-filing.
delays.
Household employers. Even employers with only one
household employee must file Form W-3 to transmit Copy
Do not:
A of Form W-2. On Form W-3 check the “Hshld. emp.”
Download Copy A of Forms W-2, W-2AS, W-2GU,
checkbox in box b. For more information, see Schedule H
W-2VI, W-3SS, or Form W-3 from IRS.gov and file with
(Form 1040), Household Employment Taxes, and its
SSA.
separate instructions. You must have an employer
Omit the decimal point and cents from entries.
identification number (EIN). See
Box b Employer
Make entries using ink that is too light. Use only black
identification number
(EIN).
ink.
Make entries that are too small or too large. Use
Who may sign Form W-3. A transmitter or sender
12-point Courier font, if possible.
(including a service bureau, reporting agent, paying agent,
Add dollar signs to the money-amount boxes. They
or disbursing agent) may sign Form W-3 (or use its PIN to
have been removed from Copy A and are not required.
e-file) for the employer or payer only if the sender satisfies
Inappropriately check the “Retirement plan” checkbox
both of the following.
in box 13. See
Retirement
plan.
It is authorized to sign by an agency agreement
Misformat the employee's name in box e. Enter the
(whether oral, written, or implied) that is valid under state
employee's first name and middle initial in the first box, his
law; and
or her surname in the second box, and his or her suffix
It writes “For (name of payer)” next to the signature
(such as “Jr.”) in the third box (optional).
(paper Form W-3 only).
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General Instructions for Forms W-2 and W-3 (2018)

Download Instructions for IRS Form W-2, IRS Form W-3 - Wage and Tax Statement and Transmittal of Wage and Tax Statements 2018

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