Instructions For Forms W-2 And W-3 - 2010 (Page 13 of 15) in pdf

7. A plan for federal, state, or local government employees

See Reconciling Forms W-2, W-3, 941, 943, 944, CT-1, and

or by an agency or instrumentality thereof (other than a section

Schedule H (Form 1040) on page 14.

457(b) plan).

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

Generally, an employee is an active participant if covered by

may use for numbering the whole transmittal.

(a) a defined benefit plan for any tax year that he or she is

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

eligible to participate in or (b) a defined contribution plan (for

Check only one box unless the second checked box is

example, a section 401(k) plan) for any tax year that employer

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

or employee contributions (or forfeitures) are added to his or

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

her account. For additional information on employees who are

separate Form W-3. (The “Third-party sick pay” indicator box

eligible to participate in a plan, contact your plan administrator.

does not designate a separate kind of payer.)

For details on the active participant rules, see Notice 87-16,

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

1987-1 C.B. 446, Notice 98-49, 1998-2 C.B. 365, section

QUARTERLY Federal Tax Return, and no other category

219(g)(5), and Pub. 590, Individual Retirement Arrangements

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

(IRAs). You can find Notice 98-49 on page 5 of Internal

organization should check this box even if it is not required to

Revenue Bulletin 1998-38 at

file Form 941 or Form 944.

pdf.

Military. Check this box if you are a military employer

Do not check this box for contributions made to a

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

TIP

nonqualified or section 457(b) plan.

943. Check this box if you are an agricultural employer and

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

•

Third-party sick pay. Check this box only if you are a

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

third-party sick pay payer filing a Form W-2 for an insured’s

agricultural employees. For nonagricultural employees, send

employee or are an employer reporting sick pay payments

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

made by a third party. See Sick Pay Reporting in section 6 of

appropriate box.

Pub. 15-A.

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

ANNUAL Federal Tax Return (or Formulario 944(SP), its

Box 14 — Other. If you included 100% of a vehicle’s annual

Spanish version), and no other category (except “Third-party

lease value in the employee’s income, it must also be reported

sick pay”) applies.

here or on a separate statement to your employee. You may

also use this box for any other information that you want to give

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

to your employee. Label each item. Examples include state

Forms W-2 for employees covered under the Railroad

Retirement Tax Act (RRTA). Do not show employee RRTA tax

disability insurance taxes withheld, union dues, uniform

in boxes 3 through 7. These boxes are only for social security

payments, health insurance premiums deducted, nontaxable

and Medicare information. If you also have employees who are

income, educational assistance payments, or a member of the

subject to social security and Medicare taxes, send that group’s

clergy’s parsonage allowance and utilities. In addition, you may

Forms W-2 with a separate Form W-3 and check the “941” box

enter the following contributions to a pension plan: (a)

on that Form W-3.

nonelective employer contributions made on behalf of an

employee, (b) voluntary after-tax contributions (but not

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

designated Roth contributions) that are deducted from an

employer sending Forms W-2 for household employees and

employee’s pay, (c) required employee contributions, and (d)

you did not include the household employee’s taxes on

employer matching contributions.

Form 941, Form 943, or Form 944.

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

If you are reporting prior year contributions under USERRA

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

(see the TIP before Code D on page 11 and Uniformed

only to the 1.45% Medicare tax. See Government employers on

Services Employment and Reemployment Rights Act of 1994

page 6.

(USERRA) makeup amounts to a pension plan on page 7), you

may report in box 14 makeup amounts for nonelective employer

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

contributions, voluntary after-tax contributions, required

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

employee contributions, and employer matching contributions.

reporting sick pay payments made by a third party) filing Forms

Report such amounts separately for each year. Railroad

W-2 with the “Third-party sick pay” checkbox in box 13

employers, see page 6.

checked. File a single Form W-3 for the regular and “Third-party

sick pay” Forms W-2. See 941 above.

Boxes 15 through 20 — State and local income tax

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

information. Use these boxes to report state and local income

completed individual Forms W-2 that you are transmitting with

tax information. Enter the two-letter abbreviation for the name of

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

the state. The employer’s state ID numbers are assigned by the

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

individual states. The state and local information boxes can be

identify separate establishments in your business. You may file

used to report wages and taxes for two states and two

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

localities. Keep each state’s and locality’s information separated

even if they all have the same EIN; or you may use a single

by the broken line. If you need to report information for more

Form W-3 for all Forms W-2 of the same type.

than two states or localities, prepare a second Form W-2. See

Multiple forms on page 8. Contact your state or locality for

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

specific reporting information.

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

Federal Employment Tax Forms, or Pub. 2184, Form W-3

Package (Including Alternative Ways To Get Employment Tax

Specific Instructions for Form W-3

Forms and Instructions), verify that your employer identification

number (EIN) is correct. Make any necessary corrections on the

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

form.

complete Form W-2 on page 8 generally apply to Form W-3.

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

Type entries using black ink. Scanners cannot read entries if

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

type is too light.

be the same as shown on your Form 941, Form 943, Form 944,

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

Amounts reported on related employment tax forms (for

format: 00-0000000. Do not use a prior owner’s EIN. See Box

TIP

example, Form W-2, Form 941, Form 943, or Form 944)

h — Other EIN used this year on page 14.

should agree with the amounts reported on Form W-3. If

there are differences, you may be contacted by the IRS and

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

SSA. You should retain a reconciliation for future reference.

“Applied For” in box e, not your social security number (SSN),

-13-

Instructions for Forms W-2 and W-3 (2010)

Instructions For Forms W-2 And W-3 - 2010 Page 13

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