Instructions For Forms W-2 And W-3 - Wage And Tax Statement And Transmittal Of Wage And Tax Statements - 2017 Page 5
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331098, 1099, 3921, 3922, 5498, W-2, W-2G, and W-3), call
Make entries that are too small or too large. Use
1-304-579-4827.
12-point Courier font, if possible.
Add dollar signs to the money-amount boxes. They
Employment tax information. Detailed employment tax
have been removed from Copy A and are not required.
information is given in:
Inappropriately check the “Retirement plan” checkbox
Pub. 15 (Circular E), Employer's Tax Guide,
in box 13. See Retirement plan.
Pub. 15-A, Employer's Supplemental Tax Guide,
Misformat the employee's name in box e. Enter the
Pub. 15-B, Employer's Tax Guide to Fringe Benefits,
employee's first name and middle initial in the first box, his
Pub. 51 (Circular A), Agricultural Employer's Tax Guide,
or her surname in the second box, and his or her suffix
and
(such as “Jr.”) in the third box (optional).
Pub. 80 (Circular SS), Federal Tax Guide for Employers
Cut, fold, or staple Copy A paper forms mailed to SSA.
in the U.S. Virgin Islands, Guam, American Samoa, and
the Commonwealth of the Northern Mariana Islands.
General Instructions for Forms
You also can call the IRS with your employment tax
W-2 and W-3
questions at 1-800-829-4933 or visit IRS.gov and type
“employment taxes” in the search box.
Who must file Form W-2. You must file Form(s) W-2 if
How To Get Forms and Publications
you have one or more employees to whom you made
payments (including noncash payments) for the
Internet. You can access IRS.gov 24 hours a day, 7 days
employees’ services in your trade or business during
a week to:
2017.
Download, view, and order tax forms, instructions, and
Complete and file Form W-2 for each employee for
publications.
whom any of the following applies (even if the employee is
Access commercial tax preparation and e-file services.
related to you).
Research your tax questions online.
You withheld any income, social security, or Medicare
See answers to frequently asked tax questions.
tax from wages regardless of the amount of wages; or
Search publications online by topic or keyword.
You would have had to withhold income tax if the
View Internal Revenue Bulletins published in the last
employee had claimed no more than one withholding
few years.
allowance or had not claimed exemption from withholding
Sign up to receive local and national tax news by email.
on Form W-4; or
You can order forms, instructions, and publications at
You paid $600 or more in wages even if you did not
IRS.gov/orderforms. For any other tax information, go to
withhold any income, social security, or Medicare tax.
IRS.gov/uac/tax-law-questions.
Only in very limited situations will you not have to file
Do not print Copy A of Forms W-2, W-3, W-2c, or
Form W-2. This may occur if you were not required to
W-3c from IRS.gov and then file them with the
!
withhold any income tax, social security tax, or Medicare
SSA. The SSA accepts only e-filed reports and
tax and you paid the employee less than $600, such as for
CAUTION
the official red-ink versions (or approved substitute
certain election workers and certain foreign agricultural
versions) of these forms. For more information about
workers. See Election workers and Foreign agricultural
acceptable substitute versions, see Substitute forms. For
workers, later.
information about e-filing, see E-filing.
Unless otherwise noted, references to Medicare tax
include Additional Medicare Tax.
Mail. You can send your order for forms, instructions, and
publications to the following address. You should receive
If you are required to file 250 or more Forms W-2 or
a response within 10 days after your request is received.
want to take advantage of the benefits of e-filing, see
E-filing.
Internal Revenue Service
Who must file Form W-3. Anyone required to file Form
1201 N. Mitsubishi Motorway
W-2 must file Form W-3 to transmit Copy A of Forms W-2.
Bloomington, IL 61705-6613
Make a copy of Form W-3, keep it and Copy D (For
Employer) of Forms W-2 with your records for 4 years. Be
Common Errors on Forms W-2
sure to use Form W-3 for the correct year. If you are filing
Forms W-2 provide information to your employees, the
Forms W-2 electronically, also see E-filing.
SSA, the IRS, and state and local governments. Avoid
Household employers. Even employers with only one
making the following errors, which cause processing
household employee must file Form W-3 to transmit Copy
delays.
A of Form W-2. On Form W-3 check the “Hshld. emp.”
checkbox in box b. For more information, see Schedule H
Do not:
(Form 1040), Household Employment Taxes, and its
Download Copy A of Forms W-2, W-2AS, W-2GU,
separate instructions. You must have an employer
W-2VI, W-3SS, or Form W-3 from IRS.gov and file with
identification number (EIN). See Box b—Employer
SSA.
identification number (EIN).
Omit the decimal point and cents from entries.
Who may sign Form W-3. A transmitter or sender
Make entries using ink that is too light. Use only black
(including a service bureau, reporting agent, paying agent,
ink.
or disbursing agent) may sign Form W-3 (or use its PIN to
-5-
General Instructions for Forms W-2 and W-3 (2017)
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