Instructions For Forms W-2 And W-3 - Wage And Tax Statement And Transmittal Of Wage And Tax Statements - 2017 Page 21

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up and delivers laundry or dry cleaning, if the driver is your
payments made by a third party. See section 6 of Pub.
agent or is paid on commission.
15-A.
2. A full-time life insurance sales agent whose
Box 14—Other. If you included 100% of a vehicle's
principal business activity is selling life insurance or
annual lease value in the employee's income, it also must
annuity contracts, or both, primarily for one life insurance
be reported here or on a separate statement to your
company.
employee.
3. An individual who works at home on materials or
You also may use this box for any other information that
goods that you supply and that must be returned to you or
you want to give to your employee. Label each item.
to a person you name, if you also furnish specifications for
Examples include state disability insurance taxes
the work to be done.
withheld, union dues, uniform payments, health insurance
premiums deducted, nontaxable income, educational
4. A full-time traveling or city salesperson who works
assistance payments, or a minister's parsonage
on your behalf and turns in orders to you from
allowance and utilities. In addition, you may enter the
wholesalers, retailers, contractors, or operators of hotels,
following contributions to a pension plan: (a) nonelective
restaurants, or other similar establishments. The goods
employer contributions made on behalf of an employee,
sold must be merchandise for resale or supplies for use in
(b) voluntary after-tax contributions (but not designated
the buyer's business operation. The work performed for
Roth contributions) that are deducted from an employee's
you must be the salesperson's principal business activity.
pay, (c) required employee contributions, and (d)
For details on statutory employees and common-law
employer matching contributions.
employees, see section 1 in Pub. 15-A.
If you are reporting prior year contributions under
Retirement plan. Check this box if the employee was
USERRA (see the TIP above Code D in Box 12—Codes
an “active participant” (for any part of the year) in any of
and Uniformed Services Employment and Reemployment
the following.
Rights Act of 1994 (USERRA) makeup amounts to a
1. A qualified pension, profit-sharing, or stock-bonus
pension plan), you may report in box 14 makeup amounts
plan described in section 401(a) (including a 401(k) plan).
for nonelective employer contributions, voluntary after-tax
2. An annuity plan described in section 403(a).
contributions, required employee contributions, and
employer matching contributions. Report such amounts
3. An annuity contract or custodial account described
separately for each year.
in section 403(b).
Railroad employers, see Railroad employers for
4. A simplified employee pension (SEP) plan
amounts reportable in box 14.
described in section 408(k).
Boxes 15 through 20—State and local income tax in-
5. A SIMPLE retirement account described in section
formation (not applicable to Forms W-2AS, W-2CM,
408(p).
W-2GU, or W-2VI). Use these boxes to report state and
6. A trust described in section 501(c)(18).
local income tax information. Enter the two-letter
7. A plan for federal, state, or local government
abbreviation for the name of the state. The employer's
employees or by an agency or instrumentality thereof
state ID numbers are assigned by the individual states.
(other than a section 457(b) plan).
The state and local information boxes can be used to
report wages and taxes for two states and two localities.
Generally, an employee is an active participant if
Keep each state's and locality's information separated by
covered by (a) a defined benefit plan for any tax year that
the broken line. If you need to report information for more
he or she is eligible to participate in or (b) a defined
than two states or localities, prepare a second Form W-2.
contribution plan (for example, a section 401(k) plan) for
See Multiple forms. Contact your state or locality for
any tax year that employer or employee contributions (or
specific reporting information.
forfeitures) are added to his or her account. For additional
information on employees who are eligible to participate in
Federal employers reporting income taxes paid to the
a plan, contact your plan administrator. For details on the
CNMI under the 5517 agreement, enter the employer’s
active participant rules, see Notice 87-16, 1987-1 C.B.
identification number in box 15. Enter the employee’s
446; Notice 98-49, 1998-2 C.B. 365; section 219(g)(5);
CNMI wages in box 16. Enter the income taxes paid to the
and Pub. 590-A, Contributions to Individual Retirement
CNMI in box 17. See Federal employers in the CNMI,
Arrangements (IRAs). You can find Notice 98-49 on
earlier, for more information.
page 5 of Internal Revenue Bulletin 1998-38 at
IRS.gov/
pub/irs-irbs/irb98-38.pdf. Also see Notice 2000-30, which
Specific Instructions for Form W-3
is on page 1266 of Internal Revenue Bulletin 2000-25 at
IRS.gov/pub/irs-irbs/irb00-25.pdf.
How to complete Form W-3. The instructions under
How to complete Form W-2 generally apply to Form W-3.
Do not check this box for contributions made to a
Use black ink for all entries. Scanners cannot read entries
nonqualified or section 457(b) plan.
TIP
if the type is too light. Be sure to send the entire page of
the Form W-3.
See the Form W-2 Box 13 Retirement Plan Checkbox
Decision Chart.
Third-party sick pay. Check this box only if you are a
third-party sick pay payer filing a Form W-2 for an
insured's employee or are an employer reporting sick pay
-21-
General Instructions for Forms W-2 and W-3 (2017)

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