Looking for a W2 Form Templates? Download it for free!

You can also purchase the CD

Need Help?

by calling 1-877-CDFORMS (1-877-233-6767) toll free.

Information reporting customer service site. The IRS

By phone and in person. You can order forms and

operates a centralized customer service site to answer

publications by calling 1-800-TAX-FORM (1-800-829-3676).

questions about reporting on Forms W-2, W-3, 1099, and

You can also get most forms and publications at your local

other information returns. If you have questions about

IRS office.

reporting on these forms, call 1-866-455-7438 (toll free),

Monday through Friday, 8:30 a.m. to 4:30 p.m. Eastern time.

Common Errors on Forms W-2

If you have questions about electronic filing of Forms W-2,

Forms W-2 provide information to your employees, the SSA,

contact the SSA at 1-800-772-6270 or visit the SSA website

the IRS, and state and local governments. Avoid making the

following errors, which cause processing delays.

Help for people with disabilities. Telephone help is

available using TTY/TDD equipment. If you have questions

Do not:

•

about reporting on information returns — Forms 1096, 1098,

Use ink that is too light to make entries. Use only black

1099, 5498, W-2, W-2G, and W-3, you may call

ink.

•

304-267-3367. For any other tax information, call

Make entries that are too small or too large. Use 12-point

1-800-829-4059.

Courier font, if possible.

•

Add dollar signs to the money-amount boxes. They have

Online wage reporting. Using a personal computer and a

been removed from Copy A and are not required.

modem, you can access SSA’s Business Services Online

•

Inappropriately check the “Retirement plan” checkbox in

(BSO) to electronically report wage data. To obtain

box 13. See Retirement plan on page 13.

information regarding filing wage data electronically with

•

Misformat the employee’s name in box e. Enter the

SSA or to access BSO, visit the SSA’s Employer Reporting

employee’s first name and middle initial in the first box, his

Instructions and Information website at

or her surname in the second box, and his or her suffix in

Call the SSA at

the third box.

1-888-772-2970 if you experience problems using any of the

services within BSO.

General Instructions for Forms

The website includes information on electronic filing,

some IRS and SSA publications, and general topics of

W-2 and W-3

interest about annual wage reporting. You can also use

BSO to ask questions about wage reporting.

Who must file Form W-2. Employers must file Form W-2

for wages paid to each employee from whom:

Employers can also electronically file MMREF-1 wage

•

Income, social security, or Medicare tax was withheld or

reports. See Electronic reporting on page 3.

•

Income tax would have been withheld if the employee had

Employment tax information. Detailed employment tax

claimed no more than one withholding allowance or had not

information is given in:

•

claimed exemption from withholding on Form W-4,

Pub. 15 (Circular E), Employer’s Tax Guide,

•

Employee’s Withholding Allowance Certificate.

Pub. 15-A, Employer’s Supplemental Tax Guide,

•

Also, every employer engaged in a trade or business who

Pub. 15-B, Employer’s Tax Guide to Fringe Benefits, and

•

pays remuneration for services performed by an employee,

Pub. 51 (Circular A), Agricultural Employer’s Tax Guide.

including noncash payments, must furnish a Form W-2 to

You can also call the IRS with your employment tax

each employee even if the employee is related to the

questions at 1-800-829-4933 (hours of operation are

employer.

Monday through Friday 8:00 a.m to 8:00 p.m. local time) or

If you are required to file 250 or more Forms W-2, see

visit the IRS website at and type “Employment

Electronic reporting on page 3.

Taxes” in the Keyword/Search Terms box.

Who must file Form W-3. Anyone required to file Form

How To Get Forms and Publications

W-2 must file Form W-3 to transmit Copy A of Forms W-2.

Make a copy of Form W-3; keep it and Copy D (For

Personal computer. You can access the IRS website 24

Employer) of Forms W-2 with your records for 4 years. Be

hours a day, 7 days a week at to:

sure to use Form W-3 for the correct year. If you are filing

•

Download forms, instructions, and publications.

Forms W-2 electronically, see Electronic reporting on

•

See answers to frequently asked tax questions.

page 3.

•

Search publications on-line by topic or keyword.

•

Household employers, even those with only one

Send us comments or request help by email.

•

household employee, must file Form W-3 if filing a paper

Form W-2. On Form W-3 check the “Hshld. emp.” checkbox

Do not file Copy A of Forms W-2, W-3, W-2c, and

in box b. For more information, see Schedule H (Form

W-3c downloaded from the IRS website with the

1040), Household Employment Taxes, and its separate

SSA. They are provided for informational purposes

instructions. You must have an EIN. See Box b – Employer

CAUTION

only. A penalty of $50 per information return may be

identification number (EIN) on page 9.

imposed for filing such forms that cannot be scanned.

Who may sign Form W-3. A transmitter or sender

CD. Order Pub. 1796, IRS Tax Products on CD, and get:

(including a service bureau, reporting agent, paying agent,

•

Current year forms, instructions, and publications;

or disbursing agent) may sign Form W-3 (or use its PIN on

•

Prior year forms, instructions, and publications;

electronic filings) for the employer or payer only if the

•

Popular tax forms that can be filled in electronically,

sender:

•

printed out for submission, and saved for recordkeeping;

Is authorized to sign by an agency agreement (either oral,

and

written, or implied) that is valid under state law and

•

The Internal Revenue Bulletin.

Writes “For (name of payer)” next to the signature (paper

Form W-3 only).

Purchase the CD on the Internet at /cdorders

from the National Technical Information Service (NTIS) or

If an authorized sender signs for the payer, the payer is

from the Government Printing Office (GPO) at

still responsible for filing, when due, a correct and complete

-2-

Instructions For Forms W-2 And W-3 - Wage And Tax Statement And Transmittal Of Wage And Tax Statements - 2006 Page 6

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