Instructions For Forms W-2 And W-3 - Wage And Tax Statement And Transmittal Of Wage And Tax Statements - 2017 Page 15

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must be typed clearly with no corrections made to the
it is received. Then correct your previous report by filing
entries and with no entries exceeding the size of the
Form W-2c showing the employee's SSN. If the employee
boxes. Entries completed by hand, in script or italic fonts,
needs to change his or her name from that shown on the
or in colors other than black cannot be read by the
card, the employee should call the SSA at
machines. Make all dollar entries on Copy A without the
1-800-772-1213.
dollar sign and comma but with the decimal point
If you do not provide the correct employee name and
(00000.00). Show the cents portion of the money
SSN on Form W-2, you may owe a penalty unless you
amounts. If a box does not apply, leave it blank.
have reasonable cause. For more information, see Pub.
Send the whole Copy A page of Form W-2 with Form
1586, Reasonable Cause Regulations & Requirements for
W-3 to the SSA even if one of the Forms W-2 on the page
Missing and Incorrect Name/TINs.
is blank or void. Do not staple Forms W-2 together or to
ITINs for aliens. Do not accept an ITIN in place of an
Form W-3. File Forms W-2 either alphabetically by
SSN for employee identification or for work. An ITIN is
employees' last names or numerically by employees'
only available to resident and nonresident aliens who are
SSNs.
not eligible for U.S. employment and need identification
Also see the Caution in How To Get Forms and
for other tax purposes. You can identify an ITIN because it
Publications.
is a 9-digit number formatted like an SSN beginning with
the number “9” and with a number in one of the following
Calendar year basis. The entries on Form W-2 must be
ranges in the fourth and fifth digit: 50–65, 70–88, 90–92,
based on wages paid during the calendar year. Use Form
and 94–99 (for example, 9NN-70-NNNN). An individual
W-2 for the correct tax year. For example, if the employee
with an ITIN who later becomes eligible to work in the
worked from December 24, 2017, through January 6,
United States must obtain an SSN.
2018, and the wages for that period were paid on January
9, 2018, include those wages on the 2018 Form W-2.
Do not auto-populate an ITIN into box a.
!
Multiple forms. If necessary, you can issue more than
one Form W-2 to an employee. For example, you may
CAUTION
need to report more than four coded items in box 12 or
Box b—Employer identification number (EIN). Show
you may want to report other compensation on a second
the EIN assigned to you by the IRS (00-0000000). This
form. If you issue a second Form W-2, complete boxes a,
should be the same number that you used on your federal
b, c, d, e, and f with the same information as on the first
employment tax returns (Forms 941, 941-SS, 943, 944,
Form W-2. Show any items that were not included on the
CT-1, or Schedule H (Form 1040)). Do not use a prior
first Form W-2 in the appropriate boxes.
owner's EIN. If you do not have an EIN when filing Forms
W-2, enter “Applied For” in box b; do not use your SSN.
Do not report the same federal, American Samoa,
You can get an EIN by applying online at IRS.gov, or by
CNMI, Guam, or U.S. Virgin Islands tax data to the SSA
filing Form SS-4, Application for Employer Identification
on more than one Copy A.
Number. Also see Agent reporting.
For each Form W-2 showing an amount in box 3
Box c—Employer's name, address, and ZIP code.
or box 7, make certain that box 5 equals or
TIP
This entry should be the same as shown on your Forms
exceeds the sum of boxes 3 and 7.
941, 941-SS, 943, 944, CT-1, or Schedule H (Form 1040).
Void. Check this box when an error is made on Form W-2
The U.S. Postal Service recommends that no commas or
periods be used in return addresses. Also see Agent
and you are voiding it because you are going to complete
reporting.
a new Form W-2. Do not include any amounts shown on
“Void” forms in the totals you enter on Form W-3. See
Box d—Control number. You may use this box to
Corrections.
identify individual Forms W-2. You do not have to use this
box.
Box a—Employee's social security number. Enter the
number shown on the employee's social security card.
Boxes e and f—Employee's name and address. Enter
If the employee does not have a card, he or she should
the name as shown on your employee's social security
apply for one by completing Form SS-5, Application for a
card (first name, middle initial, last name). If the name
Social Security Card. The SSA lets you verify employee
does not fit in the space allowed on the form, you may
names and SSNs online. For information about these free
show the first and middle name initials and the full last
services, visit the Employer W-2 Filing Instructions &
name. It is especially important to report the exact last
Information website at SSA.gov/employer. If you have
name of the employee. If you are unable to determine the
questions about using these services, call
correct last name, use of the SSA's Social Security
1-800-772-6270 (toll free) to speak with an employer
Number Verification System may be helpful.
reporting technician at the SSA.
Separate parts of a compound name with either a
If the employee has applied for a card but the number
hyphen or a blank. Do not join them into a single word.
is not received in time for filing, enter “Applied For” in box
Include all parts of a compound name in the appropriate
a on paper Forms W-2 filed with the SSA. If e-filing, enter
name field. For example, for the name “John R
zeros (000-00-0000 if creating forms online or 000000000
Smith-Jones,” enter “Smith-Jones” or “Smith Jones” in the
if uploading a file).
last name field.
Ask the employee to inform you of the number and
If the name has changed, the employee must get a
name as they are shown on the social security card when
corrected social security card from any SSA office. Use
-15-
General Instructions for Forms W-2 and W-3 (2017)

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