Instructions For Forms W-2 And W-3 - Wage And Tax Statement And Transmittal Of Wage And Tax Statements - 2017 Page 23
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33in box 17. See Federal employers in the CNMI, earlier, for
Payroll service providers enter your client's
more information.
information for these fields.
!
Reconciling Forms W-2, W-3, 941, 941-SS, 943,
CAUTION
944, CT-1, and Schedule H (Form 1040)
The amounts to enter in boxes 1 through 19,
described next, are totals from only the Forms
Reconcile the amounts shown in boxes 2, 3, 5, and 7 from
TIP
W-2 (excluding any Forms W-2 marked “Void”)
all 2017 Forms W-3 with their respective amounts from
that you are sending with this Form W-3.
the 2017 yearly totals from the quarterly Forms 941 or
941-SS or annual Forms 943, 944, CT-1 (box 2 only), and
Boxes 1 through 8. Enter the totals reported in boxes 1
Schedule H (Form 1040). When there are discrepancies
through 8 on the Forms W-2.
between amounts reported on Forms W-2 and W-3 filed
with the SSA and on Forms 941, 941-SS, 943, 944, CT-1,
Box 9. Do not enter an amount in box 9.
or Schedule H (Form 1040) filed with the IRS, you will be
Box 10—Dependent care benefits (not applicable to
contacted to resolve the discrepancies.
Forms W-2AS, W-2CM, W-2GU, and W-2VI). Enter the
To help reduce discrepancies on Forms W-2:
total reported in box 10 on Forms W-2.
!
Box 11—Nonqualified plans. Enter the total reported in
box 11 on Forms W-2.
CAUTION
Report bonuses as wages and as social security and
Box 12a—Deferred compensation. Enter the total of all
Medicare wages on Form W-2, and on Forms 941,
amounts reported with codes D through H, S, Y, AA, BB,
941-SS, 943, 944, and Schedule H (Form 1040).
and EE in box 12 on Forms W-2. Do not enter a code.
Report both social security and Medicare wages and
taxes separately on Forms W-2 and W-3, and on Forms
The total of Form W-2 box 12 amounts reported
941, 941-SS, 943, 944, and Schedule H (Form 1040).
with codes A through C, J through R, T through
!
Report social security taxes withheld on Form W-2 in
W, Z, DD, and FF is not reported on Form W-3.
CAUTION
box 4, not in box 3.
Box 13—For third-party sick pay use only. Leave this
Report Medicare taxes withheld on Form W-2 in box 6,
box blank. See Form 8922.
not in box 5.
Do not report a nonzero amount in box 4 if boxes 3 and
Box 14—Income tax withheld by payer of third-party
7 are both zero.
sick pay. Complete this box only if you are the employer
Do not report a nonzero amount in box 6 if box 5 is
and have employees who had federal income tax withheld
zero.
on third-party payments of sick pay. Show the total
Do not report an amount in box 5 that is less than the
income tax withheld by third-party payers on payments to
sum of boxes 3 and 7.
all of your employees. Although this tax is included in the
Make sure that the social security wage amount for
box 2 total, it must be separately shown here.
each employee does not exceed the annual social
Box 15—State/Employer's state ID number (territorial
security wage base limit ($127,200 for 2017).
ID number for Forms W-2AS, W-2CM, W-2GU, and
Do not report noncash wages that are not subject to
W-2VI). Enter the two-letter abbreviation for the name of
social security or Medicare taxes as social security or
the state or territory being reported on Form(s) W-2. Also
Medicare wages.
enter your state- or territory-assigned ID number. If the
If you use an EIN on any quarterly Forms 941 or 941-SS
Forms W-2 being submitted with this Form W-3 contain
for the year (or annual Forms 943, 944, CT-1, or
wage and income tax information from more than one
Schedule H (Form 1040)) that is different from the EIN
state or territory, enter an “X” under “State” and do not
reported in box e on Form W-3, enter the other EIN in box
enter any state or territory ID number.
h on Form W-3.
Federal employers reporting income taxes paid to the
To reduce the discrepancies between amounts
CNMI under the 5517 agreement, enter the employer’s
reported on Forms W-2 and W-3, and Forms 941,
identification number in box 15. See Federal employers in
941-SS, 943, 944, CT-1, and Schedule H (Form 1040):
the CNMI, earlier, for more information.
Be sure that the amounts on Form W-3 are the total
amounts from Forms W-2.
Boxes 16 through 19 (not applicable to Forms
Reconcile Form W-3 with your four quarterly Forms 941
W-2AS, W-2CM, W-2GU, and W-2VI). Enter the total of
or 941-SS (or annual Forms 943, 944, CT-1, or
state/local wages and income tax shown in their
Schedule H (Form 1040)) by comparing amounts reported
corresponding boxes on the Forms W-2 included with this
for:
Form W-3. If the Forms W-2 show amounts from more
than one state or locality, report them as one sum in the
1. Income tax withholding (box 2).
appropriate box on Form W-3. Verify that the amount
2. Social security wages, Medicare wages and tips,
reported in each box is an accurate total of the Forms
and social security tips (boxes 3, 5, and 7). Form W-3
W-2.
should include Forms 941 or 941-SS or Forms 943, 944,
Federal employers reporting income taxes paid to the
or Schedule H (Form 1040) adjustments only for the
CNMI under the 5517 agreement, enter the total of CNMI
current year. If the Forms 941, 941-SS, 943, or 944
wages on the Forms W-2 in box 16. Enter the total of
adjustments include amounts for a prior year, do not
income taxes shown on the Forms W-2 paid to the CNMI
report those prior year adjustments on the current year
Forms W-2 and W-3.
-23-
General Instructions for Forms W-2 and W-3 (2017)
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