Instructions For Forms W-2 And W-3 - Wage And Tax Statement And Transmittal Of Wage And Tax Statements - 2017
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332017
Department of the Treasury
Internal Revenue Service
General Instructions for
Forms W-2 and W-3
(Including Forms W-2AS, W-2CM, W-2GU, W-2VI, W-3SS, W-2c, and W-3c)
Section references are to the Internal Revenue Code
organizations providing relief for the victims of the severe
unless otherwise noted.
storms and flooding in Louisiana that began on August 11,
2016. The donated leave will not be included in the
Contents
Page
income or wages of the employee. The employer may
Future Developments
1
. . . . . . . . . . . . . . . . . . . . . . . .
deduct the cash payments as business expenses or
What's New
1
charitable contributions. For more information, see Notice
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2016-55, 2016-40 I.R.B. 432, available at
IRS.gov/irb/
Reminders
1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2016-40_IRB/ar08.html.
Need Help?
4
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Leave-based donation programs to aid victims of
How To Get Forms and Publications
5
. . . . . . . . . . . . .
Hurricane Matthew. Under these programs, employees
Common Errors on Forms W-2
5
. . . . . . . . . . . . . . . . .
may donate their vacation, sick, or personal leave in
General Instructions for Forms W-2 and W-3
5
. . . . . . .
exchange for employer cash payments made before
Special Reporting Situations for Form W-2
7
. . . . . . . . .
January 1, 2018, to qualified tax-exempt organizations
Penalties
13
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
providing relief for the victims of Hurricane Matthew. The
Specific Instructions for Form W-2
14
. . . . . . . . . . . . . .
donated leave will not be included in the income or wages
Specific Instructions for Form W-3
21
of the employee. The employer may deduct the cash
. . . . . . . . . . . . . .
payments as business expenses or charitable
General Instructions for Forms W-2c and W-3c
24
. . . . .
contributions. For more information, see Notice 2016-69,
Special Situations for Forms W-2c and W-3c
24
. . . . . .
2016-51 I.R.B. 832, available at
IRS.gov/irb/2016-51_IRB/
Specific Instructions for Form W-2c
26
. . . . . . . . . . . . .
ar11.html.
Specific Instructions for Form W-3c
27
. . . . . . . . . . . . .
Federal employers in the CNMI. The U.S. Treasury
Form W-2 Reference Guide for Box 12 Codes
29
. . . . .
Department and the CNMI Division of Revenue and
Form W-2 Box 13 Retirement Plan Checkbox
Taxation entered into an agreement under 5 U.S.C. 5517
Decision Chart
29
. . . . . . . . . . . . . . . . . . . . . . . . .
(“5517 agreement”) in December 2006. Under this
Nonqualified Deferred Compensation Reporting
agreement, all federal employers (including the
Example Chart
30
. . . . . . . . . . . . . . . . . . . . . . . . .
Department of Defense) are required to withhold CNMI
Index
32
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
income taxes, rather than federal income taxes, and
deposit the CNMI taxes with the CNMI Treasury for
Future Developments
employees who are subject to CNMI taxes and whose
For the latest information about developments related to
regular place of federal employment is in the CNMI. New
Forms W-2 and W-3 and their instructions, such as
guidance for completing Forms W-2 for these employees
legislation enacted after they were published, go to
is available at
IRS.gov/individuals/international-taxpayers/
IRS.gov/w2.
special-withholding-rules-for-us-federal-agency-
employers-with-employees-in-cnmi-or
puerto-rico. See
What's New
also Federal employers in the CNMI, later, for additional
information.
New box 12 Code FF. A new box 12 Code FF has been
added to report the total amount of permitted benefits
Penalties increased. Failure to file and failure to furnish
under a qualified small employer health reimbursement
penalties and penalties for intentional disregard of filing
arrangement (QSEHRA). These new QSEHRAs allow
and payee statement requirements have increased due to
eligible employers to pay or reimburse medical care
adjustments for inflation. The higher penalty amounts
expenses of eligible employees after the employees
apply to returns required to be filed after December 31,
provide proof of coverage. The maximum reimbursement
2017. See Penalties for more information.
for an eligible employee under a QSEHRA is $4,950
De minimis error safe harbor. Notice 2017-9, 2017-4
($10,000 if it also provides reimbursements for family
I.R.B. 542, available at
IRS.gov/irb/2017-04_IRB/
members), before indexing for inflation. For more
ar11.html, provides new information regarding the de
information, see the 21st Century Cures Act, Public Law
minimis error safe harbor. See Exceptions to the penalty,
114–255, Division C, Section 18001.
later.
Leave-based donation programs to aid victims of the
Reminders
severe storms and flooding in Louisiana. Under these
programs, employees may donate their vacation, sick, or
Due date for filing with SSA. The due date for filing
personal leave in exchange for employer cash payments
2017 Forms W-2, W-2AS, W-2CM, W-2GU, W-2VI, W-3,
made before January 1, 2018, to qualified tax-exempt
May 02, 2017
Cat. No. 25979S
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