Form W-2as - American Samoa Wage And Tax Statement

Notice to Employee

Instructions for Employee

Do you have to file? Refer to the Form 1040 instructions to determine if you are

(Also see Notice to Employee on this page.)

required to file a tax return. Even if you don’t have to file a tax return, you may be

Box 5. You may be required to report this amount on Form 8959, Additional

eligible for a refund if box 2 shows an amount or if you are eligible for any credit.

Medicare Tax. See the Form 1040 instructions to determine if you are required to

Copies B and C; corrections. File Copy B of this form with your 2018 American

complete Form 8959.

Samoa income tax return. Keep Copy C for your records. If your name, social

Box 6. This amount includes the 1.45% Medicare Tax withheld on all Medicare

security number (SSN), or address is incorrect, correct Copies B and C and ask

wages and tips shown in box 5, as well as the 0.9% Additional Medicare Tax on

your employer to correct your employment record. Be sure to ask your employer

any of those Medicare wages and tips above $200,000.

to file Form W-2c, Corrected Wage and Tax Statement, with the Social Security

Administration (SSA) to correct any name, amount, or SSN error reported to the

Box 11. This amount is (a) reported in box 1 if it is a distribution made to you from

SSA. Be sure to get your copies of Form W-2c from your employer for all

a nonqualified deferred compensation or nongovernmental section 457(b) plan or

corrections made so you may file them with your tax return.

(b) included in box 3 and/or 5 if it is a prior year deferral under a nonqualified or

section 457(b) plan that became taxable for social security and Medicare taxes this

Estimated tax. If you expect to owe $1,000 or more in tax (including self-

year because there is no longer a substantial risk of forfeiture of your right to the

employment tax) for 2019, you may have to make estimated tax payments to the

deferred amount. This box shouldn’t be used if you had a deferral and a

U.S. Internal Revenue Service. Use Form 1040-ES, Estimated Tax for Individuals.

distribution in the same calendar year. If you made a deferral and received a

Clergy and religious workers. If you aren’t subject to social security and

distribution in the same calendar year, and you are or will be age 62 by the end of

Medicare taxes, see Pub. 517, Social Security and Other Information for Members

the calendar year, your employer should file Form SSA-131, Employer Report of

of the Clergy and Religious Workers.

Special Wage Payments, with the Social Security Administration and give you a

copy.

Cost of employer-sponsored health coverage (if such cost is provided by the

employer). The reporting in box 12, using code DD, of the cost of employer-

Box 12. The following list explains the codes shown in box 12. You may need this

sponsored health coverage is for your information only. The amount reported

information to complete your tax return. Elective deferrals (codes D, E, F, and S)

with code DD is not taxable.

and designated Roth contributions (codes AA, BB, and EE) under all plans are

generally limited to a total of $18,500 ($12,500 if you have only SIMPLE plans;

Credit for excess social security tax. If you had more than one employer in 2018

$21,500 for section 403(b) plans if you qualify for the 15-year rule explained in

and more than $7,960.80 in social security tax was withheld, you can have the

Pub. 571). Deferrals under code G are limited to $18,500. Deferrals under code H

excess refunded by filing Form 843, Claim for Refund and Request for Abatement,

are limited to $7,000.

with the Department of the Treasury, Internal Revenue Service Center, Austin, TX

73301-0215, USA. However, if you are required to file Form 1040 with the United

However, if you were at least age 50 in 2018, your employer may have allowed

States, you must claim the excess tax as a credit on Form 1040.

an additional deferral of up to $6,000 ($3,000 for section 401(k)(11) and 408(p)

SIMPLE plans). This additional deferral amount is not subject to the overall limit on

Unreported tip income. You must file Form 4137, Social Security and Medicare

elective deferrals. For code G, the limit on elective deferrals may be higher for the

Tax on Unreported Tip Income, with your income tax return to report at least the

last 3 years before you reach retirement age. Contact your plan administrator for

allocated tip amount unless you can prove a smaller amount with adequate

more information. Amounts in excess of the overall elective deferral limit must be

records. If you have records that show the actual amount of tips you received,

included in income. See the “Wages, Salaries, Tips, etc.” line instructions for your

report that amount even if it is more or less than the allocated tips. Use Form 4137

tax return.

to figure the social security and Medicare tax owed on tips you didn’t report to

your employer. Enter this amount on the wages line of your tax return. (Form

(continued on back of Copy C)

1040-SS filers, see the instructions for Form 1040-SS, Part I, line 6.) By filing this

form, your social security tips will be credited to your social security record (used

to figure your benefits).

(Also see the Instructions for Employee on this page and the back of Copy C.)

Form W-2as - American Samoa Wage And Tax Statement - 2018 Page 5

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