Instructions For Forms W-2 And W-3 - Wage And Tax Statement And Transmittal Of Wage And Tax Statements - 2017 Page 3
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33file with state or local governments, distribute to your
Form W-2 to employees electronically, for additional
employees, and keep for your records. BSO generates
information.
Form W-3 automatically based on your Forms W-2. You
E-filing. The SSA encourages all employers to e-file.
also can use BSO to upload wage files to the SSA, check
E-filing can save you time and effort and helps ensure
on the status of previously submitted wage reports, and
accuracy. You must e-file if you are required to file 250 or
take advantage of other convenient services for
more Forms W-2 or W-2c. If you are required to e-file but
employers and businesses. Visit the SSA’s Employer W-2
fail to do so, you may incur a penalty.
Filing Instructions & Information website at
SSA.gov/
Waiver from e-filing. You can request a waiver from
employer
for more information about using BSO to save
this requirement by filing Form 8508, Request for Waiver
time for your organization. Here you also will find forms
From Filing Information Returns Electronically. Submit
and publications used for wage reporting, information
Form 8508 to the IRS at least 45 days before the due date
about verifying employee social security numbers online,
of Form W-2, or 45 days before you file your first Form
how to reach an SSA employer services representative for
W-2c. See Form 8508 for information about filing this
your region, and more.
form.
Preview BSO by viewing a brief online tutorial. Go
The SSA’s BSO website makes e-filing easy by
to
SSA.gov/employer
and select “Business
providing two ways to submit your Forms W-2 or W-2c
TIP
Services Online Tutorial” under “Handbooks,
Copy A and Forms W-3 or W-3c information.
Tutorials & Videos.”
If you need to file 50 or fewer Forms W-2 or 25 or fewer
Forms W-2c at a time, you can use BSO to create them
Correcting wage reports. You can use BSO to
online. BSO guides you through the process of creating
create, save, print, and submit Forms W-2c, Corrected
Forms W-2 or W-2c, saving and printing them, and
Wage and Tax Statement, online for the current year as
submitting them to the SSA when you are ready. You do
well as for prior years. After logging into BSO, navigate to
not have to wait until you have submitted Forms W-2 or
the Electronic Wage Reporting home page and click on
W-2c to the SSA before printing copies for your
the “Forms W-2c/W-3c Online” tab. Also, see E-filing and
employees. BSO generates Form W-3 or W-3c
E-filing Forms W-2c and W-3c.
automatically based on your Forms W-2 or W-2c.
Tax relief for victims of terrorist attacks. Disability
If you need to file more than 50 Forms W-2 or more
payments for injuries incurred as a direct result of a
than 25 Forms W-2c, BSO’s “file upload” feature might be
terrorist attack directed against the United States (or its
the best e-filing method for your business or organization.
allies) are not included in income. Because federal
To obtain file format specifications, visit the SSA’s
income tax withholding is only required when a payment is
Employer W-2 Filing Instructions & Information website at
includable in income, no federal income tax should be
SSA.gov/employer, select “Publications & Forms,” click on
withheld from these payments.
“Specifications for Filing Forms W-2 and W-2c
Electronically (EFW2/EFW2C),” and select the
Distributions from governmental section 457(b)
appropriate document. This information is also available
plans of state and local agencies. Generally, report
by calling the SSA’s Employer Reporting Service Center
distributions from section 457(b) plans of state and local
at 1-800-772-6270 (toll free).
agencies on Form 1099-R, Distributions From Pensions,
Annuities, Retirement or Profit-Sharing Plans, IRAs,
If you e-file, do not file the same returns using
Insurance Contracts, etc. See Notice 2003-20 on
paper forms.
!
page 894 of Internal Revenue Bulletin 2003-19 at
IRS.gov/pub/irs-irbs/irb03-19.pdf.
CAUTION
For more information about e-filing Forms W-2 or W-2c
Earned income credit (EIC) notice (not applicable to
and a link to the BSO website, visit the SSA’s Employer
Forms W-2AS, W-2CM, W-2GU, and W-2VI). You must
W-2 Filing Instructions & Information website at
SSA.gov/
notify employees who have no income tax withheld that
employer.
they may be able to claim an income tax refund because
In a few situations, reporting instructions vary
of the EIC. You can do this by using the official Internal
depending on the filing method you choose. For example,
Revenue Service (IRS) Form W-2 with the EIC notice on
you can include every type of box 12 amount in one
the back of Copy B or a substitute Form W-2 with the
employee wage record if you upload an electronic file. If
same statement. You must give your employee Notice
you file on paper or create Forms W-2 online, you can
797, Possible Federal Tax Refund Due to the Earned
include only four box 12 amounts per Form W-2. See the
Income Credit (EIC), or your own statement that contains
TIP for Box 12—Codes under Specific Instructions for
the same wording if (a) you use a substitute Form W-2
Form W-2.
that does not contain the EIC notice, (b) you are not
required to furnish Form W-2, or (c) you do not furnish a
Form 944. Use the “944” checkbox in box b of Form W-3
timely Form W-2 to your employee. For more information,
or Form W-3SS if you filed Form 944, Employer's
see section 10 in Pub. 15 (Circular E), Employer's Tax
ANNUAL Federal Tax Return. Also use the “944”
Guide.
checkbox if you filed Formulario 944(SP), the
Spanish-language version of Form 944.
Electronic statements for employees. Furnishing
Copies B, C, and 2 of Forms W-2 to your employees
Forms W-2 for U.S. possessions. In these instructions,
electronically may save you time and effort. See Pub.
reference to Forms W-2 and W-3 includes Forms W-2AS,
15-A, Employer's Supplemental Tax Guide, Furnishing
W-2CM, W-2GU, W-2VI, and W-3SS, unless otherwise
noted. These instructions are not applicable to wage and
-3-
General Instructions for Forms W-2 and W-3 (2017)
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial