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

extension before the due date of Forms W-2. You will have an

Furnishing Copies B, C, and 2 to employees. Furnish

additional 30 days to file. See Form 8809 for details.

Copies B, C, and 2 of Form W-2 to your employees, generally,

by January 31, 2011. You will meet the “furnish” requirement if

Even if you request an extension to file Form W-2, you

the form is properly addressed and mailed on or before the due

must still furnish Form W-2 to your employees by

date.

January 31, 2011. But see Extension to furnish Forms

CAUTION

W-2 to employees on this page.

If employment ends before December 31, 2010, you may

furnish copies to the employee at any time after employment

Where to file paper forms. File the entire Copy A page of

ends, but no later than January 31, 2011. If an employee asks

Form W-2 with the entire page of Form W-3 at the following

for Form W-2, give him or her the completed copies within 30

address:

days of the request or within 30 days of the final wage payment,

whichever is later. However, if you terminate your business, see

Social Security Administration

Terminating a business on page 7.

Data Operations Center

You may furnish Forms W-2 to employees on IRS official

Wilkes-Barre, PA 18769-0001

forms or on acceptable substitute forms. See Substitute forms

If you use “Certified Mail” to file, change the ZIP code to

on page 1. Be sure the Forms W-2 you provide to employees

TIP

“18769-0002.” If you use an IRS-approved private

are clear and legible and comply with the requirements in Pub.

delivery service, add “ATTN: W-2 Process, 1150 E.

1141.

Mountain Dr.” to the address and change the ZIP code to

Extension to furnish Forms W-2 to employees. You may

“18702-7997.” See Pub. 15 (Circular E) for a list of

request an extension of time to furnish Forms W-2 to

IRS-approved private delivery services.

employees by sending a letter to:

Do not send cash, checks, money orders, etc., with the

Forms W-2 and W-3 that you submit to the SSA.

IRS – Enterprise Computing Center – Martinsburg

Employment tax forms (for example, Form 941 or Form

CAUTION

Information Reporting Program

943), remittances, and Forms 1099 must be sent to the IRS.

Attn: Extension of Time Coordinator

Send Copy 1 of Form W-2, if required, to your state, city, or

240 Murall Drive

local tax department. For more information concerning Copy 1

Kearneysville, WV 25430

(including how to complete boxes 15 through 20), contact your

state, city, or local tax department.

Mail your letter on or before the due date for furnishing

Forms W-2 to employees. It must include:

Shipping and mailing. If you file more than one type of

•

Your name and address,

employment tax form, group Forms W-2 of the same type with a

•

Your employer identification number (EIN),

separate Form W-3 for each type, and send them in separate

•

A statement that you are requesting an extension to furnish

groups. See the specific instructions for box b of Form W-3 on

“Forms W-2” to employees,

page 13.

•

The reason for delay, and

Prepare and file Forms W-2 either alphabetically by

•

Your signature or that of your authorized agent.

employees’ last names or numerically by employees’ social

security numbers. Do not staple or tape Form W-3 to the related

Undeliverable Forms W-2. Keep for 4 years any employee

forms W-2 or Forms W-2 to each other. These forms are

copies of Forms W-2 that you tried to but could not deliver.

machine read. Staple holes or tears interfere with machine

However, if the undelivered W-2 can be produced electronically

reading. Also, do not fold Forms W-2 and W-3. Send the forms

through April 15th of the fourth year after the year of issue, you

to the SSA in a flat mailing.

do not need to keep undeliverable employee copies. Do not

send undeliverable Forms W-2 to the SSA.

Electronic reporting. If you are required to file 250 or more

Forms W-2, you must file them electronically unless the IRS

Taxpayer identification numbers (TINs). Employers use an

granted you a waiver. You may be charged a penalty if you fail

employer identification number (EIN) (00-0000000). Employees

to file electronically when required.

use a social security number (SSN) (000-00-0000). When you

list a number, separate the nine digits properly to show the kind

You are encouraged to file electronically even if you

of number. Do not accept an individual taxpayer identification

TIP

are filing fewer than 250 Forms W-2. Small submitters

number (ITIN) for employment purposes. For more information,

may be able to file Forms W-2 online. For more

see section 4 of Pub. 15 (Circular E).

information, visit the SSA’s Business Services Online website at

and select

The IRS uses SSNs to check the payments that you report

“Tutorial.”

against the amounts shown on the employees’ tax returns. The

You may request a waiver on Form 8508, Request

SSA uses SSNs to record employees’ earnings for future social

for Waiver From Filing Information Returns Electronically.

security and Medicare benefits. When you prepare Form W-2,

Submit Form 8508 to the IRS at least 45 days before the due

be sure to show the correct SSN for each employee. For

date of Form W-2. See Form 8508 for filing information.

information on verification of SSNs, see section 4 of Pub. 15

(Circular E) or go to

If you file electronically, do not file the same returns on

paper.

Special Reporting Situations for

CAUTION

Form W-2

Electronic reporting specifications for Form W-2 are in the

SSA’s EFW2, a publication that can be downloaded by

Military differential pay. Employers paying their employees

accessing the SSA’s Employer W-2 Filing Instructions and

while they are on active duty in the United States uniformed

Information website at and

services should treat these payments as wages. Differential

selecting “E-Filing Format”. You can also get electronic

wage payments made to an individual while on active duty for

specifications by calling the SSA’s Employer Reporting Branch

more than 30 days are subject to income tax withholding, but

at 1-800-772-6270.

are not subject to social security, Medicare, and unemployment

Reporting instructions for electronic filing differ in a few

taxes. Report differential wage payments in box 1, and any

situations from paper reporting instructions. For example,

federal income tax withholding in box 2. Differential wage

electronic filers may enter more than four items in box 12 in one

payments made to an individual while on active duty for 30 days

individual’s wage report, but paper filers are limited to four

or less are subject to income, social security, Medicare, and

entries in box 12 on Copy A of each Form W-2. See TIP On

unemployment taxes. Report any social security and Medicare

Copy A (Form W-2), do not enter more than four items in

taxes in boxes 4 and 6. See Rev. Rul. 2009-11, 2009-18 I.R.B.

box 12 on page 11.

896, available at

-3-

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

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

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