Instructions For Forms W-2 And W-3 - 2010 (Page 14 of 15) in pdf

and see Box b — Employer identification number (EIN) on page

yearly totals from the quarterly Forms 941, or annual Form 943,

Form 944, Form CT-1 (box 2 only), and Schedule H (Form

1040). When there are discrepancies between amounts

reported on Forms W-2 and W-3 filed with the SSA and on

Box f — Employer’s name. If you are not using a preprinted

Form 941, Form 943, Form 944, Form CT-1, or Schedule H

Form W-3, enter the same name as shown on your Form 941,

(Form 1040) filed with the IRS, you will be contacted to resolve

Form 943, Form 944, or Form CT-1. Make any necessary

the discrepancies.

corrections on your preprinted Form W-3.

To help reduce discrepancies on Forms W-2:

Box g — Employer’s address and ZIP code. If you are not

using a preprinted Form W-3, enter your address. Make any

•

Report bonuses as wages and as social security and

necessary corrections on your preprinted Form W-3.

Medicare wages on Form W-2, and on Forms 941, 943, 944,

and Schedule H (Form 1040).

Box h — Other EIN used this year. If you have used an EIN

•

(including a prior owner’s EIN) on Form 941, Form 943, Form

Report both social security and Medicare wages and taxes

944, or Form CT-1 submitted for 2010 that is different from the

separately on Forms W-2 and W-3, and on Forms 941, 943,

EIN reported on Form W-3 in box e, enter the other EIN used.

944, and Schedule H (Form 1040).

Agents generally report the employer’s EIN in box h. See Agent

•

Report social security taxes withheld on Form W-2 in

reporting on page 4.

box 4, not in box 3.

•

Contact person, telephone number, fax number, and email

Report Medicare taxes withheld on Form W-2 in box 6, not in

address. Include this information for use by the SSA if any

box 5.

questions arise during processing.

•

Do not report a nonzero amount in box 4 if boxes 3 and 7 are

both zero.

The amounts to enter in boxes 1 through 19, described

•

TIP

below, are totals from only the Forms W-2 (excluding

Do not report a nonzero amount in box 6 if box 5 is zero.

any Forms W-2 marked “VOID”) that you are sending

•

Do not report an amount in box 5 that is less than the sum of

with this Form W-3.

boxes 3 and 7.

•

Boxes 1 through 10. Enter the totals reported in boxes 1

Make sure that the social security wage amount for each

through 10 on the Forms W-2.

employee does not exceed the annual social security wage

base limit ($106,800 for 2010).

Box 11 — Nonqualified plans. Enter the total reported in box

•

Do not report noncash wages that are not subject to social

11 on Forms W-2.

security or Medicare taxes as social security or Medicare

wages.

Box 12 — Deferred compensation. Enter one total of all

•

amounts reported with codes D through H, S, Y, AA, and BB in

If you use an EIN on any quarterly Form 941 for the year (or

box 12 on Forms W-2. Do not enter a code.

annual Forms 943, 944, CT-1, and Schedule H (Form 1040))

that is different from the EIN reported in box e on Form W-3,

enter the other EIN in box h on Form W-3.

Box 13 — For third-party sick pay use only. Third-party

payers of sick pay (or employers using the optional rule for

Form W-2 described in section 6 of Pub. 15-A) filing third-party

To reduce the discrepancies between amounts reported

sick pay recap Forms W-2 and W-3 must enter “Third-Party

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

Sick Pay Recap” in this box.

Schedule H (Form 1040):

•

Be sure that the amounts on Form W-3 are the total amounts

Box 14 — Income tax withheld by payer of third-party sick

from Forms W-2.

pay. Complete this box only if you are the employer and have

•

employees who had federal income tax withheld on third-party

Reconcile Form W-3 with your four quarterly Forms 941 (or

payments of sick pay. Show the total income tax withheld by

annual Forms 943, 944, CT-1, and Schedule H (Form 1040)) by

third-party payers on payments to all of your employees.

comparing amounts reported for:

Although this tax is included in the box 2 total, it must be

1. Income tax withholding (box 2).

separately shown here.

2. Social security wages, Medicare wages and tips, and

Box 15 — State/Employer’s state ID number. Enter the

social security tips (boxes 3, 5, and 7). Form W-3 should

two-letter abbreviation for the name of the state being reported

include Form 941 or Forms 943, 944, and Schedule H (Form

on Form(s) W-2. Also enter your state-assigned ID number. If

1040) adjustments only for the current year. If the Form 941,

the Forms W-2 being submitted with this Form W-3 contain

Form 943, or Form 944 adjustments include amounts for a prior

wage and income tax information from more than one state,

year, do not report those prior year adjustments on the current

enter an “X” under “State” and do not enter any state ID

year Forms W-2 and W-3.

number.

3. Social security and Medicare taxes (boxes 4 and 6). The

amounts shown on the four quarterly Forms 941 (or annual

Boxes 16 through 19. Enter the total of state/local wages and

Form 943, Form 944, and Schedule H (Form 1040)), including

income tax shown in their corresponding boxes on the Forms

current year adjustments, should be approximately twice the

W-2 included with this Form W-3. If the Forms W-2 show

amounts shown on Form W-3.

amounts from more than one state or locality, report them as

one sum in the appropriate box on Form W-3. Verify the amount

4. Advance EIC payment (box 9).

reported in each box is an accurate total of the Forms W-2.

Amounts reported on Forms W-2 and W-3, and Forms 941,

Reconciling Forms W-2, W-3, 941, 943, 944,

943, 944, CT-1, and Schedule H (Form 1040) may not match

CT-1, and Schedule H (Form 1040)

for valid reasons. If they do not match, you should determine

Reconcile the amounts shown in boxes 2, 3, 5, 7, and 9 from all

that the reasons are valid. Keep your reconciliation in case of

2010 Forms W-3 with their respective amounts from the 2010

inquiries from the IRS or the SSA.

-14-

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

Instructions For Forms W-2 And W-3 - 2010 Page 14

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