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Boxes 15 through 20 — State and local income tax

Third-party sick pay. Check this box and another box

information. Use these boxes to report state and local

such as the “941” box if you are a third-party sick pay payer

income tax information. Enter the two-letter abbreviation for

(or are reporting sick pay payments made by a third party)

the name of the state. The employer’s state ID numbers are

filing Forms W-2 with the “Third-party sick pay” checkbox in

assigned by the individual states. The state and local

box 13 checked. File a single Form W-3 for the regular

information boxes can be used to report wages and taxes

and “Third-party sick pay” Forms W-2. See 941 above.

for two states and two localities. Keep each state’s and

Box c — Total number of Forms W-2. Show the number of

locality’s information separated by the broken line. If you

completed individual Forms W-2 that you are transmitting

need to report information for more than two states or

with this Form W-3. Do not count “Void” Forms W-2.

localities, prepare a second Form W-2. See Multiple forms

Box d — Establishment number. You may use this box to

on page 9. Contact your state or locality for specific

identify separate establishments in your business. You may

reporting information.

file a separate Form W-3, with Forms W-2, for each

establishment even if they all have the same EIN; or you

may use a single Form W-3 for all Forms W-2 of the same

Specific Instructions for Form W-3

type.

How to complete Form W-3. The instructions under How

Box e — Employer identification number (EIN). If you

to complete Form W-2 on page 8 generally apply to Form

received a preprinted Form W-3 from the IRS with Pub. 393,

W-3. Darkly type all entries, if possible.

Federal Employment Tax Forms, or Pub. 2184, Alternative

Ways To Get Employment Tax Forms and Instructions,

Amounts reported on related employment tax forms

verify that your employer identification number (EIN) is

TIP

(for example, Form W-2, Form 941, Form 943, or

correct. Make any necessary corrections on the form.

Form 944) should agree with the amounts reported

If you did not receive a form with a preprinted EIN, enter

on Form W-3. If there are differences, you may be contacted

the nine-digit EIN assigned to you by the IRS. The number

by the IRS and SSA. You should retain a reconciliation for

should be the same as shown on your Form 941, Form 943,

future reference. See Reconciling Forms W-2, W-3, 941,

Form 944, Form CT-1, or Schedule H (Form 1040) and in

943, 944, CT-1, and Schedule H (Form 1040) on page 15.

the following format: 00-0000000. Do not use a prior

Box a — Control number. This is an optional box that you

owner’s EIN. See Box h — Other EIN used this year below.

may use for numbering the whole transmittal. Make certain

If you do not have an EIN when filing your Form W-3,

that entries do not cross over into the form

enter “Applied For” in box e, not your social security number,

identification number box (33333).

and see Box b — Employer identification number (EIN) on

Box b — Kind of Payer. Check the box that applies to you.

page 9.

Check only one box unless the second, checked box is

Box f — Employer’s name. If you are not using a

“Third-party sick pay.” If you have more than one type of

preprinted Form W-3, enter the same name as shown on

Form W-2, send each type (except “Third-party sick pay”)

your Form 941, Form 943, Form 944, or Form CT-1. Make

with a separate Form W-3. (The “Third-party sick pay”

any necessary corrections on your preprinted Form W-3.

indicator box does not designate a separate kind of payer.)

Box g — Employer’s address and ZIP code. If you are not

941. Check this box if you file Form 941, Employer’s

using a preprinted Form W-3, enter your address. Make any

Quarterly Federal Tax Return, and no other category

necessary corrections on your preprinted Form W-3.

(except “Third-party sick pay”) applies. A church or church

organization should check this box even if it is not required

Box h — Other EIN used this year. If you have used an

to file Form 941 or Form 944.

EIN (including a prior owner’s EIN) on Form 941, Form 943,

Form 944, or Form CT-1 submitted for 2006 that is different

Military. Check this box if you are a military employer

from the EIN reported on Form W-3 in box e, enter the other

sending Forms W-2 for members of the uniformed services.

EIN used. Agents generally report the employer’s EIN in

943. Check this box if you are an agricultural employer

box h. See Agent reporting on page 4.

and file Form 943, Employer’s Annual Federal Tax Return

Contact person, telephone number, fax number, and

for Agricultural Employees, and you are sending Forms W-2

email address. Please enter this information for use by the

for agricultural employees. For nonagricultural employees,

SSA if any questions arise during processing.

send their Forms W-2 with a separate Form W-3, checking

the appropriate box.

The amounts to enter in boxes 1 through 19,

944. Check this box if you file Form 944, Employer’s

TIP

described below, are totals from only the Forms W-2

Annual Federal Tax Return, and no other category (except

that you are sending with this Form W-3.

“Third-party sick pay”) applies.

Boxes 1 through 10. Enter the totals reported in boxes 1

CT-1. Check this box if you are a railroad employer

through 10 on the Forms W-2.

sending Forms W-2 for employees covered under the

Box 11 — Nonqualified plans. Enter the total reported in

Railroad Retirement Tax Act (RRTA). Do not show

box 11 on Forms W-2.

employee RRTA tax in boxes 3 through 7. These boxes

Box 12 — Deferred compensation. Enter one total of all

are only for social security and Medicare information. If you

also have employees who are subject to social security and

amounts reported with codes D – H, S, Y, AA, and BB in box

Medicare taxes, send that group’s Forms W-2 with a

12 on Forms W-2. Do not enter a code.

separate Form W-3 and check the “941” box on that

Box 13 — For third-party sick pay use only. Third-party

Form W-3.

payers of sick pay (or employers using the optional rule for

Hshld. emp. Check this box if you are a household

Form W-2 described in section 6 of Pub. 15-A) filing

employer sending Forms W-2 for household employees

third-party sick pay recap Forms W-2 and W-3 must enter

“Third-Party Sick Pay Recap” in this box.

and you did not include the household employee’s taxes on

Form 941, Form 944, or Form 943.

Box 14 — Income tax withheld by payer of third-party

Medicare govt. emp. Check this box if you are a U.S.,

sick pay. Complete this box only if you are the employer

state, or local agency filing Forms W-2 for employees

and have employees who had income tax withheld on

subject only to the 1.45% Medicare tax. See Government

third-party payments of sick pay. Show the total income tax

employers on page 6.

withheld by third-party payers on payments to all of your

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Instructions For Forms W-2 And W-3 - Wage And Tax Statement And Transmittal Of Wage And Tax Statements - 2006 Page 18

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