Instructions For Forms W-2 And W-3 - Wage And Tax Statement And Transmittal Of Wage And Tax Statements - 2017 Page 2
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33and W-3SS with the SSA is January 31, 2018, whether
regardless of legal residence. Two individuals who enter
you file using paper forms or electronically.
into a relationship denominated as marriage under the
laws of a foreign jurisdiction are recognized as married for
Extensions of time to file. Extensions of time to file
federal tax purposes if the relationship would be
Form W-2 with the SSA are no longer automatic. You may
recognized as marriage under the laws of at least one
request one 30-day extension to file Form W-2 by
state, possession, or territory of the United States,
submitting a complete application on Form 8809,
regardless of legal residence. Individuals who have
Application for Extension of Time to File Information
entered into a registered domestic partnership, civil union,
Returns, including a detailed explanation of why you need
or other similar relationship that is not recognized as a
additional time and signed under penalties of perjury. The
marriage under the law of the state, possession, or
IRS will only grant the extension in extraordinary
territory of the United States where such relationship was
circumstances or catastrophe. See Extension of time to
entered into are not considered married for federal tax
file Forms W-2 with the SSA for more information. This
purposes, regardless of legal residence.
does not affect extensions of time to furnish Forms W-2 to
Notice 2013-61 provides special administrative
employees. See Extension of time to furnish Forms W-2 to
procedures for employers to make claims for refunds or
employees for more information.
adjustments of overpayments of social security and
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Medicare taxes with respect to certain same-sex spouse
E-file your Forms W-2 and W-2c with the SSA.
TIP
benefits before expiration of the period of limitations.
See E-filing.
Notice 2013-61, 2013-44 I.R.B. 432 is available at
IRS.gov/irb/2013-44_IRB/ar10.html.
Rejected wage reports from the Social Security Ad-
Limit on health flexible spending arrangement (FSA).
ministration (SSA). The SSA will reject Form W-2
For 2017, a cafeteria plan may not allow an employee to
electronic and paper wage reports under the following
request salary reduction contributions for a health FSA in
conditions:
excess of $2,600. The salary reduction contribution
Medicare wages and tips are less than the sum of
limitation of $2,600 does not include any amount (up to
social security wages and social security tips,
$500) carried over from a previous year. For more
Social security tax is greater than zero; social security
information, see Health flexible spending arrangement
wages and social security tips are equal to zero, and
(FSA).
Medicare tax is greater than zero; Medicare wages and
tips are equal to zero.
Additional Medicare Tax. In addition to withholding
Additionally, Forms W-2 and W-2c electronic and
Medicare tax at 1.45%, an employer is required to
paper wage reports for household employers will be
withhold a 0.9% Additional Medicare Tax on any Federal
rejected under the following conditions:
Insurance Contributions Act (FICA) wages or Railroad
The sum of social security wages and social security
Retirement Tax Act (RRTA) compensation it pays to an
tips is less than the minimum yearly earnings subject to
employee in excess of $200,000 in a calendar year. An
social security and Medicare tax withholding for a
employer is required to begin withholding Additional
household employee, and
Medicare Tax in the pay period in which it pays wages or
The Medicare wages and tips are less than the
compensation in excess of $200,000 to an employee and
minimum yearly earnings subject to social security and
continue to withhold it until the end of the calendar year.
Medicare tax withholding for a household employee.
Additional Medicare Tax is only imposed on the
employee. There is no employer share of Additional
If the above conditions occur in an electronic wage
Medicare Tax. All wages and compensation that are
report, the SSA will notify the submitter by email or postal
subject to Medicare tax are subject to Additional Medicare
mail to correct the report and resubmit it to the SSA. If the
Tax withholding if paid in excess of the $200,000
above conditions occur in a paper wage report, the SSA
withholding threshold.
will notify the employer by email or postal mail to correct
the report and resubmit it to the SSA.
For more information on Additional Medicare Tax, go to
Note. Do not write “corrected” or “amended” on any
IRS.gov and enter “Additional Medicare Tax” in the search
resubmitted reports.
box.
Household employers, see Pub. 926, Household
Unless otherwise noted, references to Medicare tax
Employer's Tax Guide.
include Additional Medicare Tax.
Social security numbers. Do not truncate social
Medicaid waiver payments. Notice 2014-7 provides
security numbers shown on Forms W-2, W-2AS, W-2GU,
that certain Medicaid waiver payments are excludable
and W-2VI. Social security numbers are required on
from income for federal income tax purposes. See Notice
Forms W-2. See Taxpayer identification numbers, later.
2014-7, 2014-4 I.R.B. 445 available at
IRS.gov/irb/
See also Regulations section 301.6109-4(b)(2).
2014-4_IRB/ar06.html. Also, see
IRS.gov/Individuals/
Certain-Medicaid-Waiver-Payments-May-Be-Excludable-
Filers of other forms, such as certain Forms 1099/1098,
From-Income
for questions and answers on the notice.
may truncate the social security number (XXX-XX-1234)
to combat identity theft.
Business Services Online (BSO). The SSA has
enhanced its secure BSO website to make it easier to
Same-sex marriage. A marriage of two individuals is
register and navigate. Use BSO’s online fill-in forms to
recognized for federal tax purposes if the marriage is
create, save, and submit Forms W-2 and W-2c to the SSA
recognized by the state, possession, or territory of the
electronically. BSO lets you print copies of these forms to
United States in which the marriage is entered into,
-2-
General Instructions for Forms W-2 and W-3 (2017)
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