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

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at Corrections to previously

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

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filed wage data can be made by accessing BSO. Call the SSA

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

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

Courier font, if possible.

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services within BSO.

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

been removed from Copy A and are not required.

The website includes information on electronic filing, some

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Inappropriately check the “Retirement plan” checkbox in

IRS and SSA publications, and general topics of interest about

box 13. See Retirement plan on page 12.

annual wage reporting. You can also use BSO to ask questions

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

about wage reporting.

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

Employers also can electronically file EFW2 wage reports.

her surname in the second box, and his or her suffix (optional)

See Electronic reporting on page 3.

in the third box.

Employment tax information. Detailed employment tax

information is given in:

General Instructions for Forms

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

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W-2 and W-3

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

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

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

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

wages paid to each employee from whom:

You also can call the IRS with your employment tax

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Income, social security, or Medicare tax was withheld or

questions at 1-800-829-4933 or visit the IRS website at www.

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Income tax would have been withheld if the employee had

irs.gov and type “Employment Taxes” in the Keyword/Search

claimed no more than one withholding allowance or had not

Terms box.

claimed exemption from withholding on Form W-4, Employee’s

Withholding Allowance Certificate.

How To Get Forms and Publications

Also, every employer engaged in a trade or business who

Internet. You can access the IRS website 24 hours a day, 7

pays remuneration for services performed by an employee,

days a week at to:

including noncash payments, must file a Form W-2 for each

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Download forms, instructions, and publications.

employee even if the employee is related to the employer.

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Order IRS products online.

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

See answers to frequently asked tax questions.

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Electronic reporting on page 3.

Search publications online by topic or keyword.

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Send us comments or request help by email.

Who must file Form W-3. Anyone required to file Form W-2

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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 Employer) of Forms

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

W-2 with your records for 4 years. Be sure to use Form W-3 for

downloaded from the IRS website with the SSA. They

the correct year. If you are filing Forms W-2 electronically, see

are provided for informational purposes only. Instead,

CAUTION

Electronic reporting on page 3.

you may use the SSA website at

employer/bsohbnew.htm to create and file electronic fill-in

Household employers. Even employers with only one

versions of Forms W-2, W-3, W-2c, and W-3c. If you use the

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

SSA’s online application to create W-2 or W-2c, the W-3 or

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

W-3c will be automatically created.

For more information, see Schedule H (Form 1040), Household

Employment Taxes, and its separate instructions. You must

DVD of tax products. You can order Publication 1796,

have an EIN. See Box b — Employer identification number (EIN)

IRS Tax Products DVD, and obtain:

on page 8.

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Current-year forms, instructions, and publications.

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

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Prior-year forms, instructions, and publications.

service bureau, reporting agent, paying agent, or disbursing

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Tax Map: an electronic research tool and finding aid.

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

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Tax law frequently asked questions.

for the employer or payer only if the sender:

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Tax Topics from the IRS telephone response system.

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

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Internal Revenue Code — Title 26

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

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Fill-in, print, and save features for most tax forms.

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

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Internal Revenue Bulletins.

Form W-3 only).

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Toll-free and email technical support.

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

The DVD is released twice during the year.

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

– The first release will ship the beginning of January 2010.

W-3 and related Forms W-2, and is subject to any penalties that

– The final release will ship the beginning of March 2010.

result from not complying with these requirements. Be sure that

the payer’s name and employer identification number (EIN) on

Forms W-2 and W-3 are the same as those used on the Form

941, Employer’s QUARTERLY Federal Tax Return; Form 943,

Purchase the DVD from National Technical Information

Employer’s Annual Federal Tax Return for Agricultural

Service (NTIS) at /cdorders for $30 (no handling

Employees; Form 944, Employer’s ANNUAL Federal Tax

fee) or call 1-877-233-6767 toll free to purchase the DVD for

Return; Form CT-1, Employer’s Annual Railroad Retirement

$30 (plus a $6 handling fee).

Tax Return; or Schedule H (Form 1040) filed by or for the

By phone and in person. You can order forms and

payer.

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

When to file. File Copy A of Form W-2 with the entire page of

You can also get most forms and publications at your local IRS

Form W-3 by February 28, 2011. However, if you file

office.

electronically, the due date is March 31, 2011. You may owe a

Common Errors on Forms W-2

penalty for each Form W-2 that you file late. See Penalties on

page 7. If you terminate your business, see Terminating a

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

business on page 7.

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

following errors, which cause processing delays.

Extension to file. You may request an automatic extension

of time to file Form W-2 with the SSA by sending Form 8809,

Do not:

Application for Extension of Time To File Information Returns,

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Omit the decimal point and cents from entries.

to the address shown on Form 8809. You must request the

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

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

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