Instructions For Forms W-2 And W-3 - Wage And Tax Statement And Transmittal Of Wage And Tax Statements - 2017 Page 27
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33Instead, send Form W-2c to the appropriate state or local
correct forms of employees who are not household
agency and furnish copies to your employees.
employees, complete a separate Form W-3c.
Medicare govt. emp. Check this box if you are a U.S.,
Correcting state information. Contact your state or
state, or local agency filing corrections for employees
locality for specific reporting information.
subject only to Medicare taxes.
Specific Instructions for Form W-3c
Box c—Kind of Employer. Check the box that applies
to you. Check only one box. If your previous Form W-3 or
Do not staple or tape the Forms W-2c to Form W-3c or to
W-3SS was checked incorrectly, report your prior
each other. File a separate Form W-3c for each tax year,
incorrect employer type in the “Explain decreases here”
for each type of form, and for each kind of payer/employer
area below boxes 18 and 19.
combination. (The “Third-party sick pay” indicator box
None apply. Check this box if none of the checkboxes
does not designate a separate kind of payer or employer.)
described next apply to you.
Make a copy of Form W-3c for your records.
501c non-govt. Check this box if you are a
In the money boxes of Form W-3c, total the amounts
non-governmental tax-exempt 501(c) organization. Types
from each box and column on the Forms W-2c you are
of 501(c) non-governmental organizations include private
sending.
foundations, public charities, social and recreation clubs,
and veterans organizations. For additional examples of
Box a—Tax year/Form corrected. Enter all four digits
501(c) non-governmental organizations, see chapters 3
of the year of the form you are correcting and the type of
and 4 of Pub. 557, Tax-Exempt Status for Your
form you are correcting. For the type of form, enter “2,”
Organization.
“2AS,” “2CM,” “2GU,” “2VI,” “2c,” “3,” “3SS,” or “3c.” For
State/local non 501c. Check this box if you are a state
example, entering “2015” and “2” indicates that all the
or local government or instrumentality. This includes
forms being corrected are 2015 Forms W-2.
cities, townships, counties, special-purpose districts,
Box b—Employer's name, address, and ZIP code.
public schools districts, or other publicly-owned entities
This should be the same as shown on your Forms 941,
with governmental authority.
941-SS, 943, 944, CT-1, or Schedule H (Form 1040).
State/local 501c. Check this box if you are a state or
Include the suite, room, or other unit number after the
local government or instrumentality, and you have
street address. If the post office does not deliver mail to
received a determination letter from the IRS indicating that
the street address and you use a P.O. box, show the P.O.
you are also a tax-exempt organization under section
box number instead of the street address.
501(c)(3).
The IRS will not use Form W-3c to update your
Federal govt. Check this box if you are a federal
address of record. If you wish to change your
government entity or instrumentality.
TIP
address, file Form 8822 or Form 8822-B.
Box c—Third-party sick pay. Check this box if you are
a third-party sick pay payer (or are reporting sick pay
Box c—Kind of Payer. Check the box that applies to
payments made by a third party) correcting Forms W-2
you. Check only one box. If your previous Form W-3 or
with the “Third-party sick pay” checkbox in box 13 of Form
Form W-3SS was checked incorrectly, report your prior
W-2c under “Correct information” checked. File a
incorrect payer type in the “Explain decreases here” area
separate Form W-3c for each payer/employer
below boxes 18 and 19.
combination reporting “Third-party sick pay” on Form
941/941-SS. Check this box if you file Form 941 or
W-2c.
Form 941-SS. If you are a railroad employer sending
Forms W-2c for employees covered under the RRTA,
Box d—Number of Forms W-2c. Show the number of
individual Forms W-2c filed with this Form W-3c or enter
check the “CT-1” checkbox.
“-0-” if you are correcting only a previously filed Form W-3
Military. Check this box if you are a military employer
or Form W-3SS.
correcting Forms W-2 for members of the uniformed
services.
Box e—Employer's Federal EIN. Enter the correct
943. Check this box if you file Form 943 and you are
number assigned to you by the IRS in the following format:
correcting Forms W-2 for agricultural employees. For
00-0000000. If you are correcting your EIN, enter the
nonagricultural employees, send Forms W-2c with a
originally reported federal EIN you used in box h.
separate Form W-3c, generally with the 941/941-SS box
Box f—Establishment number. You may use this box
checked.
to identify separate establishments in your business. You
944. Check this box if you file Form 944.
may file a separate Form W-3c, with Forms W-2c, for
CT-1. Check this box if you are a railroad employer
each establishment or you may use a single Form W-3c
correcting Forms W-2 for employees covered under the
for all Forms W-2c. You do not have to complete this item;
RRTA. If you also have to correct forms of employees who
it is optional.
are subject to social security and Medicare taxes,
Box g—Employer's state ID number. You are not
complete a separate Form W-3c with the “941/941-SS”
required to complete this box. This number is assigned by
box or “944” box checked instead.
the individual state where your business is located.
Hshld. emp. Check this box if you are a household
However, you may want to complete this item if you use
employer correcting Forms W-2 for household employees
copies of this form for your state returns.
and you file Schedule H (Form 1040). If you also have to
-27-
General Instructions for Forms W-2 and W-3 (2017)
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