Instructions For Forms W-2 And W-3 - Wage And Tax Statement And Transmittal Of Wage And Tax Statements - 2017 Page 28
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33carry out the Internal Revenue laws of the United States.
Box h—Employer's originally reported Federal EIN.
We need it to figure and collect the right amount of tax.
Your correct number must appear in box e. Make an entry
Section 6051 and its regulations require you to furnish
here only if the number on the original form was incorrect.
wage and tax statements to employees, the Social
Box i—Incorrect establishment number. You may use
Security Administration, and the Internal Revenue
this box to correct an establishment number.
Service. Section 6109 requires you to provide your
employer identification number (EIN). Failure to provide
Box j—Employer's incorrect state ID number. Use
this information in a timely manner or providing false or
this box to make any corrections to your previously
fraudulent information may subject you to penalties.
reported state ID number.
You are not required to provide the information
Boxes 1 through 8, 10, and 11. Enter the total of
requested on a form that is subject to the Paperwork
amounts reported in boxes 1 through 8, 10, and 11 as
Reduction Act unless the form displays a valid OMB
“Previously reported” and “Correct information” from
control number. Books or records relating to a form or its
Forms W-2c.
instructions must be retained as long as their contents
Box 12a—Deferred compensation. Enter the total of
may become material in the administration of any Internal
amounts reported with codes D through H, S, Y, AA, BB,
Revenue law.
and EE as “Previously reported” and “Correct information”
from Forms W-2c.
Generally, tax returns and return information are
confidential, as required by section 6103. However,
The total of Form W-2c box 12 amounts reported
section 6103 allows or requires the Internal Revenue
with codes A through C, J through R, T through
!
Service to disclose or give the information shown on your
W, Z, DD, and FF is not reported on Form W-3c.
return to others as described in the Code. For example,
CAUTION
we may disclose your tax information to the Department of
Box 14—Inc. tax w/h by third-party sick pay payer.
Justice for civil and/or criminal litigation, and to cities,
Enter the amount previously reported and the corrected
states, the District of Columbia, and U.S. commonwealths
amount of income tax withheld on third-party payments of
and possessions for use in administering their tax laws.
sick pay. Although this tax is included in the box 2
We may also disclose this information to other countries
amounts, it must be shown separately here.
under a tax treaty, to federal and state agencies to
Boxes 16 through 19. If your only changes to the Forms
enforce federal nontax criminal laws, or to federal law
W-2c and W-3c are to the state and local data, do not
enforcement and intelligence agencies to combat
send either Copy A of Form W-2c or Form W-3c to the
terrorism.
SSA. Instead, send the forms to the appropriate state or
The time needed to complete and file these forms will
local agency and furnish copies of Form W-2c to your
vary depending on individual circumstances. The
employees.
estimated average times are: Form W-2—30 minutes;
Explain decreases here. Explain any decrease to
Form W-3—28 minutes; Form W-2c—40 minutes; Form
amounts “Previously reported.” Also report here any
W-3c—51 minutes. If you have comments concerning the
previous incorrect entry in box c, “Kind of Payer” or “Kind
accuracy of these time estimates or suggestions for
of Employer.” Enclose (but do not attach) additional
making these forms simpler, we would be happy to hear
sheets explaining your decreases, if necessary. Include
from you. You can write to the Internal Revenue Service,
your name and EIN on any additional sheets.
Tax Forms and Publications Division, 1111 Constitution
Ave. NW, IR-6526, Washington, DC 20224. Do not send
Signature. Sign and date the form. Also enter your title
Forms W-2 and W-3 to this address. Instead, see Where
and employer's contact person, employer's telephone
to file paper Forms W-2 and W-3.
number, employer's fax number, and employer's email
address, if available. If you are not the employer, see Who
may sign Form W-3.
Privacy Act and Paperwork Reduction Act Notice.
We ask for the information on Forms W-2 and W-3 to
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General Instructions for Forms W-2 and W-3 (2017)
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