Instructions For Forms W-2 And W-3 - Wage And Tax Statement And Transmittal Of Wage And Tax Statements - 2006 Page 25

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could not. Do not send undeliverable Forms W-2c to
to correct MQGE wages. Box 5 must equal or exceed the
the SSA.
sum of boxes 3 and 7 for 1991 and later years.
A state, local, or federal government employer
!
correcting only social security wages and/or social
security tips (boxes 3 and/or 7) for an MQGE
CAUTION
Specific Instructions for Form W-2c
employee for 1991 and later years must also complete
Medicare wages and tips in box 5. Enter the total Medicare
Box a — Tax year/Form corrected. If you are correcting
wages and tips, including MQGE-only wages, even if there
Form W-2, enter all four digits of the year of the form you
is no change to the total Medicare wages and tips previously
are correcting. If you are correcting Form W-2c, W-2AS,
reported.
W-2GU, W-2CM, or Form W-2VI, enter all four digits of the
Boxes 8 – 11. Use these boxes to correct allocated tips, an
year you are correcting, and also enter “c,” “AS,” “GU,”
advance EIC payment, dependent care benefits, or deferrals
“CM,” or “VI” to designate the form you are correcting. For
and distributions relating to nonqualified plans.
example, “2005” and “GU” shows that you are correcting a
Box 12 – Codes. Complete these boxes to correct any of
2005 Form W-2GU.
the coded items shown on Form W-2. Examples include
Box b — Employee’s correct SSN. You must enter the
uncollected social security and/or Medicare taxes on tips,
employee’s correct SSN even if it was correct on the original
taxable cost of group-term life insurance coverage over
Form W-2. If you are correcting the SSN, you must also
$50,000, elective deferrals (codes D through H, S, Y, AA,
check the Corrected SSN and/or name checkbox in box c
and BB, box 12), sick pay not includible as income, and
and complete box h.
employee business expenses. See the Instructions for Form
Box c — Corrected SSN and/or name. Check this box
W-2 and W-3 for the proper format to use in reporting coded
only if the employee’s SSN and/or name on Form W-2 (or
items from box 12.
on a prior Form W-2c) was incorrect. If you check this box to
If a single Form W-2c does not provide enough blank
correct an employee’s previously reported incorrect SSN
spaces for corrections, use additional Forms W-2c.
and/or name, you must enter the employee’s previously
Box 13. Check the boxes in box 13, under “Previously
reported incorrect SSN in box h and enter the employee’s
reported,” as they were checked on the original Form W-2;
previously reported incorrect name in box i. Also enter the
under “Correct information,” check them as they should
correct SSN in box b and the correct employee’s name in
have been checked. For example, if you checked the
box e. Be sure to enter both the SSN and name on all
“Retirement plan” box on the original Form W-2 by mistake,
corrections, even if only one item is corrected.
check the “Retirement plan” box in box 13 under “Previously
You must enter the employee’s full name in boxes e
reported,” but do not check the “Retirement plan” checkbox
!
and i.
in box 13 under “Correct information.”
CAUTION
Box 14. Use this box to correct items reported in box 14 of
the original Form W-2 or on a prior Form W-2c. If possible,
Box d — Employer’s Federal EIN. Show the correct EIN
complete box 14 on Copies B, C, 1, and 2 of Form W-2c
assigned to you by the IRS in the format 00-0000000.
only, not on Copy A.
Boxes e and f — Employee’s name, address, and ZIP
Boxes 15 – 20 — State/local taxes. If your only changes to
code. Enter the employee’s correct name and address. See
the original Form W-2 are to state or local data, do not
the Instructions for Forms W-2 and W-3 for name formatting
send Copy A of Form W-2c to the SSA. Just send Form
information. If you are correcting the name, check the
W-2c to the appropriate state or local agency and furnish
“Corrected SSN and/or name” box in box c and also
copies to your employees.
complete box i.
Correcting state information. Contact your state or
Box g — Employer’s name, address, and ZIP code. This
locality for specific reporting information.
entry should be the same as shown on your Form 941, Form
943, Employer’s Annual Return for Agricultural Employees,
new Form 944, Employer’s ANNUAL Federal Tax Return,
Specific Instructions for Form W-3c
Form CT-1, Employer’s Annual Railroad Retirement Tax
Please do not staple or tape the Forms W-2c to Form W-3c
Return, or Schedule H (Form 1040), Household
or to each other. File a separate Form W-3c for each tax
Employment Taxes.
year, for each type of form, and for each kind of payer
Boxes h and i. Complete these boxes only if you are
except “Third-party sick pay.” (The “Third-party sick pay”
correcting an employee’s previously reported incorrect SSN
indicator box does not designate a separate kind of payer.)
and/or name. You must also check box c and complete
Make a copy of Form W-3c for your records.
box b and box e.
Form W-3c can be filed alone (without Forms W-2c) to
Boxes 1 – 20. For the items you are changing, enter under
correct your EIN on a previously filed Form W-3. If the EIN is
“Previously reported” the amount reported on the original
the only change you need to make, complete only boxes a,
Form W-2 or on a prior Form W-2c. Enter under “Correct
b, e, f, and h, and sign the form.
information” the correct amount.
In the money boxes (except box 12, see Boxes 1 – 12 and
Do not make an entry in any of these boxes on Copy A
14 on page 4) of Form W-3c, total the amounts from each
unless you are making a change. However, see the
box and column on the Forms W-2c you are sending.
CAUTION below.
Box a — Tax year/Form corrected. Enter all four digits of
Box 2 — Federal income tax withheld. Use this box only
the year of the form you are correcting and the type of form
to make corrections because of an administrative error.
you are correcting. For the type of form, enter “2,” “2c,”
(An administrative error occurs only if the amount you
“2AS,” “2GU,” “2CM,” “2VI,” “3,” “3c,” or “3SS.” For example,
entered in box 2 of the incorrect Form W-2 was not the
entering “2005” and “2” indicates that all the forms being
amount you actually withheld.) If correcting Forms W-2AS,
corrected are 2005 Forms W-2.
W-2GU, W-2CM, or Form W-2VI, box 2 is for income tax
Box b — Employer’s name, address, and ZIP code. This
withheld for the applicable U.S. possession.
should be the same as shown on your Form 941, Form 943,
Boxes 5 and 6. Complete these boxes to correct Medicare
Form 944, Form CT-1, or Schedule H (Form 1040). Include
wages and tips and Medicare tax withheld. State, local, or
the suite, room, or other unit number after the street
federal government employers should also use these boxes
address. If the Post Office does not deliver mail to the street
-3-

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