Instructions For Forms W-2 And W-3 - 2010

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Department of the Treasury
Internal Revenue Service
Instructions for Forms W-2
and W-3
Wage and Tax Statement and
Transmittal of Wage and Tax Statements
Extended due date for electronic filers. If you file your 2010
Section references are to the Internal Revenue Code unless
Forms W-2 with the Social Security Administration (SSA)
otherwise noted.
electronically, the due date is extended to March 31, 2011. For
Contents
Page
information on how to file electronically, see Online filing of
What’s New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Forms W-2 and W-3 below and Electronic reporting on page 3.
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Form 944. Use the “944” checkbox in box b of Form W-3 if
Need Help? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
you filed Form 944, Employer’s ANNUAL Federal Tax Return.
How To Get Forms and Publications . . . . . . . . . . . . . . . . 2
Also use the “944” checkbox if you filed Formulario 944(SP),
Common Errors on Forms W-2 . . . . . . . . . . . . . . . . . . . . . 2
the Spanish version of Form 944.
General Instructions for Forms W-2 and W-3 . . . . . . . . . . 2
Nonqualified deferred compensation plans. Section 409A
Special Reporting Situations for Form W-2 . . . . . . . . . . . . 3
provides that all amounts deferred under a nonqualified
Penalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
deferred compensation (NQDC) plan for all taxable years are
Specific Instructions for Form W-2 . . . . . . . . . . . . . . . . . . 8
includible in gross income unless certain requirements are
Specific Instructions for Form W-3 . . . . . . . . . . . . . . . . . 13
satisfied. See Nonqualified deferred compensation plans on
Reconciling Forms W-2, W-3, 941, 943, 944, CT-1,
page 6.
and Schedule H (Form 1040) . . . . . . . . . . . . . . . . . . . . 14
Online filing of Forms W-2 and W-3. You may file Forms
Form W-2 Reference Guide for Box 12 Codes . . . . . . . . . 15
W-2 and W-3 electronically by visiting the SSA’s website at
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
, and selecting “Business
Services Online (BSO).” Once registered, you can upload
What’s New
electronic wage files or use the SSA’s “Create Forms W-2
Online” to send electronic information to Social Security. W-2
Online allows you to create “fill-in” versions of Forms W-2 to file
Military differential pay. Employers paying their employees
with the SSA and to print copies of the forms to file with state or
while they are on active duty in United States uniformed
local governments, distribute to your employees, and keep for
services should treat these payments as wages subject to
your records. Form W-3 will be figured for you based on your
income tax withholding. See Military differential pay on page 3.
Forms W-2, excluding state and local totals. For more
information, see Online wage reporting below.
Reminders
Substitute forms. If you are not using the official IRS form to
furnish Form W-2 to employees or to file with the SSA, you may
Reporting for nonqualified deferred compensation plans.
use an acceptable substitute form that complies with the rules
You are not required to complete box 12 with code Y (deferrals
in Pub. 1141, General Rules and Specifications for Substitute
under nonqualified plans subject to section 409A).
Forms W-2 and W-3. Pub. 1141, which is revised annually, is a
Distributions from governmental section 457(b) plans of
revenue procedure that explains the requirements for format
state and local agencies. Generally, report distributions from
and content of substitute Forms W-2 and W-3. Your substitute
section 457(b) plans of state and local agencies on Form
forms must comply with the requirements in Pub. 1141.
1099-R, Distributions From Pensions, Annuities, Retirement or
Profit-Sharing Plans, IRAs, Insurance Contracts, etc. See
Need Help?
Notice 2003-20 for details. You can find Notice 2003-20 on
Information reporting customer service site. The IRS
page 894 of Internal Revenue Bulletin 2003-19 at
operates a centralized customer service site to answer
pub/irs-irbs/irb03-19.pdf.
questions about reporting on Forms W-2, W-3, 1099, and other
Earned income credit (EIC) notice. You must notify
information returns. If you have questions about reporting on
employees who have no income tax withheld that they may be
these forms, call 1-866-455-7438 (toll free). The hours of
able to claim an income tax refund because of the EIC. You can
operation are Monday through Friday from 8:30 a.m. to 4:30
do this by using the official IRS Form W-2 with the EIC notice
p.m., Eastern time. If you have questions about electronic filing
on the back of Copy B or a substitute Form W-2 with the same
of Forms W-2, contact the SSA at 1-800-772-6270 or visit the
statement. You must give your employee Notice 797, Possible
SSA website at .
Federal Tax Refund Due to the Earned Income Credit (EIC), or
Hearing impaired TTY/TDD. Telephone help is available
your own statement that contains the same wording if (a) you
using TTY/TDD equipment. If you have questions about
use a substitute Form W-2 that does not contain the EIC notice,
reporting on information returns (Forms 1096, 1098, 1099,
(b) you are not required to furnish Form W-2, or (c) you do not
3921, 3922, 5498, W-2, W-2G, and W-3) you may call
furnish a timely Form W-2 to your employee. For more
1-304-579-4827. For any other tax information, call
information, see section 10 in Pub. 15 (Circular E), Employer’s
1-800-829-4059.
Tax Guide.
Online wage reporting. Using a personal computer, you can
Electronic payee statements. If your employees give their
access SSA’s Business Services Online (BSO) to electronically
consent, you may be able to furnish Copies B, C, and 2 of
report wage data. To obtain information regarding filing wage
Forms W-2 to your employees electronically. See Pub. 15-A,
data electronically with the SSA or to access BSO, visit the
Employer’s Supplemental Tax Guide, for additional information.
SSA’s Employer W-2 Filing Instructions and Information website
Cat. No. 25979S

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