Instructions For Forms W-2 And W-3 - Wage And Tax Statement And Transmittal Of Wage And Tax Statements - 2017 Page 4
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33tax statements for Puerto Rico. Form W-2AS is used to
section 15 of Pub. 15 (Circular E), severance payments
report American Samoa wages paid by American Samoa
are also subject to income tax withholding and FUTA tax.
employers, Form W-2CM is used to report the
Substitute forms. You may use an acceptable substitute
Commonwealth of the Northern Mariana Islands (CNMI)
form instead of an official IRS form.
wages paid by CNMI employers, Form W-2GU is used to
Form W-2. If you are not using the official IRS form to
report Guam wages paid by Guam employers, and Form
furnish Form W-2 to employees or to file with the SSA,
W-2VI is used to report U.S. Virgin Islands (USVI) wages
you may use an acceptable substitute form that complies
paid by USVI employers. Do not use these forms to report
with the rules in Pub. 1141, General Rules and
wages subject to U.S. income tax withholding. Instead,
Specifications for Substitute Forms W-2 and W-3. Pub.
use Form W-2 to show U.S. income tax withheld.
1141 is a revenue procedure that explains the
Treatment of military differential pay. Employers
requirements for format and content of substitute Forms
paying their employees while they are on active duty in the
W-2 and W-3. Your substitute forms must comply with the
United States uniformed services should treat these
requirements in Pub. 1141.
payments as wages subject to income tax withholding.
Pub. 1141 prohibits advertising on Form W-2. You must
See Military differential pay under Special Reporting
not include advertising on any copy of Form W-2,
Situations for Form W-2.
including coupons providing discounts on tax preparation
services attached to the employee copies. See Pub. 1141
Military Spouses Residency Relief Act (MSRRA). You
for further information.
may be required to report wages and taxes on a form
different from the form you generally use if an employee
Form W-2c. If you are not using the official IRS form to
claims residence or domicile under MSRRA in a different
furnish Form W-2c to employees or to file with the SSA,
jurisdiction in one of the 50 states, the District of
you may use an acceptable substitute form that complies
Columbia, American Samoa, the Commonwealth of the
with the rules in Pub. 1223, General Rules and
Northern Mariana Islands, Guam, Puerto Rico, or the U.S.
Specifications for Substitute Forms W-2c and W-3c. Pub.
Virgin Islands.
1223 is a revenue procedure that explains the
requirements for format and content of substitute Forms
Under MSRRA, the spouse of an active duty
W-2c and W-3c. Your substitute forms must comply with
servicemember (civilian spouse) may keep his or her prior
the requirements in Pub. 1223.
residence or domicile for tax purposes (tax residence)
when accompanying the servicemember spouse, who is
Pub. 1223 prohibits advertising on Form W-2c. You
relocating under military orders, to a new military duty
must not include advertising on any copy of Form W-2c,
station in one of the 50 states, the District of Columbia, or
including coupons providing discounts on tax preparation
a U.S. possession. Before relocating, both spouses must
services attached to the employee copies. See Pub. 1223
have had the same tax residence.
for further information.
For example, if a civilian spouse is working in Guam but
Need Help?
properly claims tax residence in one of the 50 states
under MSRRA, his or her income from services would not
Help with e-filing. If you have questions about how to
be taxable income for Guam tax purposes. Federal
register or use BSO, call 1-800-772-6270 (toll free) to
income taxes should be withheld and remitted to the IRS.
speak with an employer reporting technician at the SSA.
State and local income taxes may need to be withheld
The hours of operation are Monday through Friday from
and remitted to state and local tax authorities. You should
7:00 a.m. to 7:00 p.m. Eastern time. If you experience
consult with state, local, or U.S. possession tax authorities
problems using any of the services within BSO, call
regarding your withholding obligations under MSRRA.
1-888-772-2970 (toll free) to speak with a systems
operator in technical support at the SSA. To speak with
Nonqualified deferred compensation plans. You are
the SSA's Employer Services Liaison Officer (ESLO) for
not required to complete box 12 with code Y (Deferrals
the U.S. Virgin Islands, call 1-212-264-1462 (not a toll-free
under a section 409A nonqualified deferred compensation
number). For Guam, the Commonwealth of the Northern
plan). Section 409A provides that all amounts deferred
Mariana Islands, or American Samoa, call
under a nonqualified deferred compensation (NQDC) plan
1-510-970-8247 (not a toll-free number). For all other
for all tax years are includible in gross income unless
employers, contact the ESLO that services your region.
certain requirements are satisfied. See Nonqualified
For a complete telephone listing, visit the SSA’s Employer
deferred compensation plans under Special Reporting
W-2 Filing Instructions & Information website at
SSA.gov/
Situations for Form W-2 and the Nonqualified Deferred
employer.
Compensation Reporting Example Chart.
Information reporting customer service site. The IRS
Reporting the cost of group health insurance cover-
operates a centralized customer service site to answer
age. You must report the cost of employer-sponsored
questions about reporting on Forms W-2, W-3, 1099, and
health coverage in box 12 using code DD. However,
other information returns. If you have questions about
transitional relief applies to certain employers and certain
reporting on these forms, call 1-866-455-7438 (toll free).
types of plans. For more information, see Box 12—Codes
TTY/TDD equipment. Telephone help is available using
for Code DD—Cost of employer-sponsored health
TTY/TDD equipment for persons who are deaf, hard of
coverage.
hearing, or have a speech disability. If you have questions
Severance payments. Severance payments are wages
about reporting on information returns (Forms 1096, 1097,
subject to social security and Medicare taxes. As noted in
-4-
General Instructions for Forms W-2 and W-3 (2017)
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