Instructions For Forms W-2 And W-3 - Wage And Tax Statement And Transmittal Of Wage And Tax Statements - 2006 Page 4

ADVERTISEMENT

Employers, Please Note—
You are not required to provide the information requested
Specific information needed to complete Form W-2 is given in
on a form that is subject to the Paperwork Reduction Act
a separate booklet titled 2006 Instructions for Forms W-2 and
unless the form displays a valid OMB control number. Books
W-3. You can order those instructions and additional forms
or records relating to a form or its instructions must be
by calling 1-800-TAX-FORM (1-800-829-3676). You can also
retained as long as their contents may become material in
get forms and instructions from the IRS website at
the administration of any Internal Revenue law.
Generally, tax returns and return information are
Caution. Because the SSA processes paper forms by
confidential, as required by section 6103. However,
machine, you cannot file with the SSA Forms W-2 and W-3
section 6103 allows or requires the Internal Revenue
that you print from the IRS website. Instead, you can use
Service to disclose or give the information shown on your
the SSA website at
return to others as described in the Code. For example, we
employer/bsohbnew.htm to create and file electronically
may disclose your tax information to the Department of
“fill-in” versions of Forms W-2 and W-3.
Justice for civil and/or criminal litigation, and to cities,
Due dates. Furnish Copies B, C, and 2 to the employee
states, and the District of Columbia for use in administering
generally by January 31, 2007.
their tax laws. We may also disclose this information to
other countries under a tax treaty, to federal and state
File Copy A with the SSA generally by February 28, 2007.
agencies to enforce federal nontax criminal laws, or to
Send all Copies A with Form W-3, Transmittal of Wage and
federal law enforcement and intelligence agencies to combat
Tax Statements. However, if you file electronically, the due
terrorism.
date is April 2, 2007.
The time needed to complete and file these forms will vary
Privacy Act and Paperwork Reduction Act Notice. We ask
depending on individual circumstances. The estimated
for the information on Forms W-2 and W-3 to carry out the
average times are: Form W-2—30 minutes, and Form
Internal Revenue laws of the United States. We need it to
W-3—28 minutes. If you have comments concerning the
figure and collect the right amount of tax. Section 6051 and
accuracy of these time estimates or suggestions for making
its regulations require you to furnish wage and tax statements
these forms simpler, we would be happy to hear from you.
to employees and to the Social Security Administration.
You can write to the Internal Revenue Service, Tax Products
Section 6109 requires you to provide your employer
Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111
identification number (EIN). If you fail to provide this
Constitution Ave. NW, IR-6406, Washington, DC 20224. Do
information in a timely manner, you may be subject to
not send Forms W-2 and W-3 to this address. Instead, see
penalties.
Where to file in the Instructions for Forms W-2 and W-3.

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial