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the SSA; Copy 1 to your state, city, or local tax department;

one by completing Form SS-5, Application for a Social

and Copies B, C, and 2 to your employee. Keep Copy D,

Security Card.

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

If the employee has applied for a card but the number is

Type the entries on Form W-2 using black ink in

not received in time for filing, enter “Applied For” in box d on

12-point Courier font, if possible. Because Copy A is read

paper Forms W-2 filed with the SSA. (Enter zeros

by machine, handwritten entries or the use of inks other than

(000-00-0000) if Form W-2 is filed electronically with the

black to make entries on the form hinder processing by the

SSA.)

SSA. Do not use script type, inverted font, italics, or dual

Ask the employee to inform you of the number and name

case alpha characters. It is important that entries in the

as they are shown on the social security card when it is

boxes do not cross one or more of the vertical or horizontal

received. Then correct your previous report by filing Form

lines that separate the boxes. Please do not erase, whiteout,

W-2c showing the employee’s SSN. If the employee needs

or strike over an entry. Make all dollar entries on Copy A

to change his or her name from that shown on the card, the

without the dollar sign and comma but with the decimal

employee should call the SSA at 1-800-772-1213.

point (00000.00). Show the cents portion of the money

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

amounts. If a box does not apply, leave it blank.

the name as shown on your employee’s social security card

Send the whole Copy A page of Form W-2 with Form

(first, middle initial, last). Generally, do not enter “Jr.,” “Sr.,”

W-3 to the SSA even if one of the Forms W-2 on the

etc. in the “Suff.” box on Copy A unless the suffix appears

page is blank or void. Do not staple Forms W-2 together or

on the card. However, SSA still prefers that you do not enter

to Form W-3. Also, if possible, please file Forms W-2 either

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

alphabetically by employees’ last names or numerically by

first name initial, middle initial, and last name (and ignore

employees’ SSNs. This will help the SSA locate specific

the vertical line). If the name has changed, the employee

forms.

must get a corrected card from any SSA office. Use the

Calendar year basis. The entries on Form W-2 must be

name on the original card until you see the corrected one.

based on wages paid during the calendar year. Use Form

Do not show titles or academic degrees, such as “Dr.,”

W-2 for the correct tax year. For example, if the employee

“RN,” or “Esq.,” at the beginning or end of the

worked from December 21, 2006, through January 3, 2007,

employee’s name.

and the wages for that period were paid on January 5, 2007,

Include in the address the number, street, apartment or

include those wages on the 2007 Form W-2.

suite number (or P.O. box number if mail is not delivered to

Multiple forms. If necessary, you can issue more than one

a street address). For a foreign address, give the

Form W-2 to an employee. For example, you may need to

information in the following order: city, province or state, and

report more than four coded items in box 12 or you may

country. Follow the country’s practice for entering the postal

want to report other compensation on a second form. If you

code. Do not abbreviate the country name.

issue a second Form W-2, complete boxes b, c, d, e, and f

Third-party payers of sick pay filing third-party sick pay

with the same information as on the first Form W-2. Show

recap Forms W-2 and W-3 must enter “Third-Party Sick Pay

any items that were not included on the first Form W-2 in the

Recap” in place of the employee’s name in box e. Also, do

appropriate boxes. Also, see the TIP below Box 12 — Codes

not enter the employee’s SSN in box d. See Sick Pay

on page 11.

Reporting in section 6 of Pub. 15-A.

Do not report the same federal tax data to the SSA on

Box 1 — Wages, tips, other compensation. Show the

more than one Copy A.

total wages, tips, and other compensation, before any

For each Form W-2 showing an amount in box 3 or

payroll deductions, that you paid to your employee during

TIP

box 7, make certain that box 5 equals or exceeds the

the year. Do not include elective deferrals, except section

sum of boxes 3 and 7.

501(c)(18) contributions. Include the following:

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

1. Total wages, bonuses (including signing bonuses),

prizes, and awards paid to employees during the year. See

individual Forms W-2. Make certain that entries do not

Calendar year basis above.

cross over into the form identification box (22222). You

2. Total noncash payments, including certain fringe

do not have to use this box.

benefits. See Fringe benefits on page 6.

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

3. Total tips reported by the employee to the employer

and you are voiding it because you are going to complete a

(not allocated tips).

new Form W-2. Be careful not to include any amounts

4. Certain employee business expense reimbursements

shown on “Void” forms in the totals that you enter on

(see Employee business expense reimbursements on

Form W-3. See Corrections on page 4.

page 5).

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

5. The cost of accident and health insurance

employer identification number (EIN) assigned to you by the

premiums for 2% or more shareholder-employees paid by

IRS (00-0000000). This should be the same number that

an S corporation.

you used on your federal employment tax returns (Form

6. Taxable benefits from a section 125 (cafeteria) plan

941, Form 943, Form 944, Form CT-1, or Schedule H (Form

(that is, employee chooses cash).

1040)). Do not use a prior owner’s EIN. If you do not have

7. Employee contributions to an Archer MSA.

an EIN when filing Forms W-2, enter “Applied For” in box b;

8. Employer contributions to an Archer MSA if includible

do not use your SSN. You can get an EIN by filing Form

in the income of the employee. See Archer MSA on page 4.

SS-4, Application for Employer Identification Number. Also

9. Employer contributions for qualified long-term care

see Agent reporting on page 4.

services to the extent that such coverage is provided

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

through a flexible spending or similar arrangement.

entry should be the same as shown on your Form 941, Form

10. Taxable cost of group-term life insurance in excess of

943, Form 944, Form CT-1, or Schedule H (Form 1040).

$50,000. See Group-term life insurance on page 6.

Also see Agent reporting on page 4.

11. Unless excludable under Educational assistance

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

programs (see page 5), payments for non-job-related

number shown on the employee’s social security card. If the

education expenses or for payments under a

employee does not have a card, he or she should apply for

nonaccountable plan. See Pub. 970.

-9-

Instructions For Forms W-2 And W-3 - Wage And Tax Statement And Transmittal Of Wage And Tax Statements - 2006 Page 13

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