Instructions For Forms W-2 And W-3 - Wage And Tax Statement And Transmittal Of Wage And Tax Statements - 2017 Page 22
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33For additional examples of 501(c) non-governmental
Amounts reported on related employment tax
organizations, see chapters 3 and 4 of Pub. 557.
forms (for example, Forms W-2, 941, 941-SS,
TIP
State/local non-501c. Check this box if you are a state
943, or 944) should agree with the amounts
or local government or instrumentality. This includes
reported on Form W-3. If there are differences, you may
cities, townships, counties, special-purpose districts,
be contacted by the IRS and SSA. Retain your
public schools districts, or other publicly-owned entities
reconciliation information for future reference. See
with governmental authority.
Reconciling Forms W-2, W-3, 941, 941-SS, 943, 944,
State/local 501c. Check this box if you are a state or
CT-1, and Schedule H (Form 1040).
local government or instrumentality, and you have
received a determination letter from the IRS indicating that
Box a—Control number. This is an optional box that
you are also a tax-exempt organization under section
you may use for numbering the whole transmittal.
501(c)(3).
Box b—Kind of Payer. Check the box that applies to
Federal govt. Check this box if you are a federal
you. Check only one box. If you have more than one type
government entity or instrumentality.
of Form W-2, send each type with a separate Form W-3.
Box b—Third-party sick pay. Check this box if you are
Note. The “Third-party sick pay” indicator box does not
a third-party sick pay payer (or are reporting sick pay
designate a separate kind of payer.
payments made by a third party) filing Forms W-2 with the
941. Check this box if you file Forms 941 or 941-SS
“Third-party sick pay” checkbox in box 13 checked. File a
and no other category applies. A church or church
single Form W-3 for the regular and “Third-party sick pay”
organization should check this box even if it is not
Forms W-2. See 941.
required to file Forms 941, 941-SS, or 944. If you are a
railroad employer sending Forms W-2 for employees
Box c—Total number of Forms W-2. Show the number
covered under the Railroad Retirement Tax Act (RRTA),
of completed individual Forms W-2 that you are
check the “CT-1” box.
transmitting with this Form W-3. Do not count “Void”
Military. Check this box if you are a military employer
Forms W-2.
sending Forms W-2 for members of the uniformed
Box d—Establishment number. You may use this box
services.
to identify separate establishments in your business. You
943. Check this box if you are an agricultural employer
may file a separate Form W-3, with Forms W-2, for each
and file Form 943 and you are sending Forms W-2 for
establishment even if they all have the same EIN; or you
agricultural employees. For nonagricultural employees,
may use a single Form W-3 for all Forms W-2 of the same
send their Forms W-2 with a separate Form W-3,
type.
checking the appropriate box.
Box e—Employer identification number (EIN). Enter
944. Check this box if you file Form 944 (or Formulario
the nine-digit EIN assigned to you by the IRS. The number
944(SP), its Spanish-language version), and no other
should be the same as shown on your Forms 941,
category applies.
941-SS, 943, 944, CT-1, or Schedule H (Form 1040) and
CT-1. Check this box if you are a railroad employer
in the following format: 00-0000000. Do not use a prior
sending Forms W-2 for employees covered under the
owner's EIN. See Box h—Other EIN used this year.
RRTA. Do not show employee RRTA tax in boxes 3
through 7. These boxes are only for social security and
If you do not have an EIN when filing your Form W-3,
Medicare information. If you also have employees who
enter “Applied For” in box e, not your social security
are subject to social security and Medicare taxes, send
number (SSN), and see Box b—Employer identification
that group's Forms W-2 with a separate Form W-3 and
number (EIN).
check the “941” checkbox on that Form W-3.
Box f—Employer's name. Enter the same name as
Hshld. emp. Check this box if you are a household
shown on your Forms 941, 941-SS, 943, 944, CT-1, or
employer sending Forms W-2 for household employees
Schedule H (Form 1040).
and you did not include the household employee's taxes
Box g—Employer's address and ZIP code. Enter your
on Forms 941, 941-SS, 943, or 944.
address.
Medicare govt. emp. Check this box if you are a U.S.,
state, or local agency filing Forms W-2 for employees
Box h—Other EIN used this year. If you have used an
subject only to Medicare tax. See Government employers.
EIN (including a prior owner's EIN) on Forms 941,
941-SS, 943, 944, or CT-1 submitted for 2017 that is
Box b—Kind of Employer. Check the box that applies
different from the EIN reported on Form W-3 in box e,
to you. Check only one box unless the second checked
enter the other EIN used. Agents generally report the
box is “Third-party sick pay.” See Pub. 557, Tax-Exempt
employer's EIN in box h. See Agent reporting.
Status for Your Organization, for information about 501(c)
(3) tax-exempt organizations.
Employer's contact person, Employer's telephone
None apply. Check this box if none of the checkboxes
number, Employer's fax number, and Employer's
discussed next apply to you.
email address. Include this information for use by the
501c non-govt. Check this box if you are a
SSA if any questions arise during processing. SSA will
non-governmental tax-exempt section 501(c)
notify the employer by email or postal mail to correct and
organization. Types of 501(c) non-governmental
resubmit reports from the information provided on Form
organizations include private foundations, public charities,
W-3.
social and recreation clubs, and veterans organizations.
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General Instructions for Forms W-2 and W-3 (2017)
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