Form W-3ss - Transmittal Of Wage And Tax Statements

● Qualified moving expenses that an employer paid to a third party on

If you file electronically, do not file the same returns on paper.

behalf of the employee (for example, to a moving company) and

Note. You are encouraged to file electronically even if you file fewer than

services that an employer furnished in kind to an employee are not

250 Forms W-2.

reported on Form W-2AS, W-2GU, or W-2VI.

You may request a waiver on Form 8508, Request for Waiver From Filing

● Qualified moving expense reimbursements paid directly to an

Information Returns Electronically/Magnetically. Submit Form 8508 to the

employee by an employer are reported only in box 12 of Form W-2AS,

IRS at least 45 days before the due date of Form W-2. See Form 8508 for

W-2GU, or W-2VI with code P.

filing information.

● Nonqualified moving expense reimbursements are reported in

Taxpayer identification numbers (TINs). Employers use an employer

boxes 1, 3, and 5 of Form W-2AS, W-2GU, or W-2VI. These amounts

identification number (EIN) (00-0000000). Employees use a social security

are subject to income tax withholding and social security and Medicare

number (SSN) (000-00-0000). When you list a number, separate the nine

taxes.

digits properly to show the kind of number. Do not accept an individual

taxpayer identification number (ITIN) for employment purposes. For more

Sick pay. Sick pay paid to an employee by a third party, such as an

information, see Pub. 15 (Circular E).

insurance company or trust, requires special treatment because the

IRS reconciles Forms 941-SS with the Forms W-2AS, W-2GU, W-2CM,

Social security numbers are used to record employee earnings for future

or W-2VI and Form W-3SS. See Sick Pay Reporting in section 6 of

social security and Medicare benefits. You must show the correct social

Pub. 15-A for specific reporting instructions.

security number in box d on the Form W-2AS, W-2GU, W-2CM, or W-2VI.

Terminating a business. If you terminate your business, you must

Special Reporting Situations

provide Forms W-2AS, W-2GU, W-2CM, or W-2VI to your employees

Corrections. Use the current version of Form W-2c, Corrected Wage

for the calendar year of termination by the due date of your final Form

941-SS (Form 941) or Form 944-SS (Form 944). You must also file

and Tax Statement, to correct errors on previously filed Forms W-2AS,

Forms W-2AS, W-2GU, W-2CM, or W-2VI with the SSA by the last day

W-2GU, W-2CM, or W-2VI. Always send Form W-3c, Transmittal of

Corrected Wage and Tax Statements, with Forms W-2c to the SSA.

of the month that follows the due date of your final Form 941-SS (Form

See the separate Instructions for Forms W-2c and W-3c. Also, see

941), or Form 944-SS (Form 944). However, if any of your employees

below for information on correcting an employee’s address.

are immediately employed by a successor employer, see Rev. Proc.

2004-53. You can find Rev. Proc. 2004-53 on page 320 of Internal

If you are making an adjustment in 2006 to correct social security

Revenue Bulletin 2004-53 at

and Medicare taxes for a prior year, you must file Form 941c,

Also see Rev. Proc. 96-57, 1996-2 C.B. 389, for information on

Supporting Statement To Correct Information, with your Form 941-SS,

automatic extensions for furnishing Forms W-2AS, W-2GU, W-2CM, or

Employer’s Quarterly Federal Tax Return (Form 941, Employer’s

W-2VI to employees and filing them with the SSA. You can find Rev.

Quarterly Federal Tax Return); Form 944-SS, Employer’s Annual

Proc. 96-57 on page 14 of Internal Revenue Bulletin 1996-53 at

Federal Tax Return, or Form 943, Employer’s Annual Federal Tax

Return for Agricultural Employees, for the return period you find the

error. File Copy A of Forms W-2c and W-3c with the SSA and give the

Specific Instructions for Forms W-2AS, W-2GU,

employee a copy of Form W-2c for the prior year.

and W-2VI

Incorrect address on employee’s Form W-2. If you filed a Form

W-2 with the SSA showing an incorrect address for the employee but

Because Copy A of Forms W-2AS, W-2GU, and W-2VI is read by

all other information on Form W-2 is correct, do not file Form W-2c

machine, please type entries, if possible, using 12-point Courier font.

with the SSA merely to correct the address.

Make all dollar entries without the dollar sign and comma but with

the decimal point (00000.00). If a box does not apply, leave it blank.

However, if the address was incorrect on the Form W-2 furnished to

Keep Copy D, and a copy of Form W-3SS, with your records for 4 years.

the employee, you must do one of the following:

● Issue a new, corrected Form W-2 to the employee, including the new

Box a—Control number. You may use this box to identify individual

address. Indicate “REISSUED STATEMENT” on the new copies. Do

forms. Make certain that entries do not cross over into the form

not send Copy A to the SSA.

identification box (22222). You do not have to use this box.

● Issue a Form W-2c to the employee showing the correct address in

Void. Check this box when an error is made on a Form W-2AS,

box f and all other correct information. Do not send Copy A to the SSA.

W-2GU, or W-2VI and you are voiding it because you will complete a

new form. Be careful not to include any amounts shown on “Void”

● Mail the Form W-2 with the incorrect address to the employee in an

forms in the totals you enter on Form W-3SS.

envelope showing the correct address or otherwise deliver it to the

employee.

Box b—Employer identification number (EIN). Show the employer

identification number (EIN) assigned to you by the IRS (00-0000000).

Educational assistance programs. A $5,250 exclusion for

This should be the same number that you used on your Form 941-SS

employer-provided educational assistance applies to benefits provided

(Form 941), Form 944-SS (Form 944), or Form 943. Do not use a prior

to your employees under an educational assistance program. See Pub.

owner’s EIN. If you do not have an EIN, enter “Applied For” in box b; do

970, Tax Benefits for Education, and section 2 of Pub. 15-B for more

not use your SSN. File Form SS-4, Application for Employer

information.

Identification Number, to get an EIN. See Terminating a business, above.

Election workers. Report on Form W-2AS, W-2GU, or W-2VI

Box c—Employer’s name, address, and ZIP code. This entry should

payments of $600 or more to election workers for services performed

generally be the same as shown on your Form 941-SS (Form 941),

in territorial, county, and municipal elections. File Form W-2AS,

Form 944-SS (Form 944), or Form 943.

W-2GU, or W-2VI for payments of less than $600 paid to election

workers if social security and Medicare taxes were withheld under a

Box d—Employee’s social security number. Enter the number shown

section 218 (Social Security Act) agreement. Do not report election

on the employee’s social security card. If the employee does not have

worker payments on Form 1099-MISC.

a card, he or she should apply for one by completing Form SS-5,

Application for a Social Security Card. If the employee has applied for

Group-term life insurance. If you paid for group-term life insurance

a card, enter “Applied For” in box d.

coverage over $50,000 for an employee or a former employee, you must

report the taxable cost of excess coverage determined by using the table

Boxes e and f—Employee’s name and address. Enter the name as

in section 2 of Pub. 15-B in boxes 1, 3, and 5 of Form W-2AS, W-2GU,

shown on the employee’s social security card (first, middle initial, last).

W-2CM, or W-2VI. Also, show the amount in box 12 with code C. For

Generally, do not enter “Jr.,” “Sr.,” etc. on Copy A unless the suffix

employees, you must withhold social security and Medicare taxes, but not

appears on the card. (You may enter an employee’s name suffix in the

income tax. Former employees must pay the employee part of social

designated area of box e. However, SSA prefers that you do not enter

security and Medicare taxes on the taxable cost of group-term life

the suffix on Copy A.) If the name does not fit, you may show first

insurance coverage over $50,000 on Form 1040. You are not required to

name initial, middle initial, and last name (and ignore the vertical lines).

collect those taxes. However, you must report the uncollected social

If the name has changed, the employee must get a corrected card from

security tax with code M and the uncollected Medicare tax with code N in

any SSA office. Use the name on the original card until you see the

box 12 of Form W-2AS, W-2GU, W-2CM, or W-2VI.

corrected one. Do not show titles or academic degrees, such as

“Dr.,” “RN,” or “Esq.,” at the beginning or end of the employee’s

Moving expenses. Report moving expenses as follows:

name.

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Form W-3ss - Transmittal Of Wage And Tax Statements - 2006 Page 4

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