Instructions For Forms W-2 And W-3 - Wage And Tax Statement And Transmittal Of Wage And Tax Statements - 2017 Page 6
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
33e-file) for the employer or payer only if the sender satisfies
Do not send cash, checks, money orders, or
both of the following.
other forms of payment with the Forms W-2
!
It is authorized to sign by an agency agreement
and W-3 that you submit to the SSA.
(whether oral, written, or implied) that is valid under state
CAUTION
Employment tax forms (for example, Form 941 or Form
law; and
943), remittances, and Forms 1099 must be sent to the
It writes “For (name of payer)” next to the signature
IRS.
(paper Form W-3 only).
Copy 1. Send Copy 1 of Form W-2, if required, to your
Use of a reporting agent or other third-party
state, city, or local tax department. For more information
payroll service provider does not relieve an
!
concerning Copy 1 (including how to complete boxes 15
employer of the responsibility to ensure that
CAUTION
through 20), contact your state, city, or local tax
Forms W-2 are furnished to employees and that Forms
department.
W-2 and W-3 are filed with the SSA, correctly and on time.
See Penalties for more information.
American Samoa. File Copy 1 of Form W-3SS and
Forms W-2AS at the following address.
Be sure that the payer's name and EIN on Forms W-2 and
American Samoa Tax Office
W-3 are the same as those used on the Form 941,
Executive Office Building
Employer's QUARTERLY Federal Tax Return; Form 943,
First Floor
Employer's Annual Federal Tax Return for Agricultural
Pago Pago, AS 96799
Employees; Form 944; Form CT-1, Employer's Annual
Railroad Retirement Tax Return; or Schedule H (Form
Guam. File Copy 1 of Form W-3SS and Forms W-2GU
1040) filed by or for the payer.
at the following address.
When to file. Mail or electronically file Copy A of Form(s)
W-2 and Form W-3 with the SSA by January 31, 2018.
Guam Department of Revenue and Taxation
You may owe a penalty for each Form W-2 that you file
P.O. Box 23607
late. See Penalties. If you terminate your business, see
GMF, GU 96921
Terminating a business.
Extension of time to file Forms W-2 with the SSA.
For additional information about Form W-2GU, see
You may request only one extension of time to file Form
.
W-2 with the SSA by submitting a complete application on
United States Virgin Islands. File Copy 1 of Form
Form 8809, Application for Extension of Time To File
W-3SS and Forms W-2VI at the following address.
Information Returns. Include a detailed explanation of why
you need additional time. You must sign the application
Virgin Islands Bureau of Internal Revenue
under penalties of perjury. Send the application to the
6115 Estate Smith Bay
address shown on Form 8809. You must request the
Suite 225
extension before the due date of Forms W-2. If the IRS
St. Thomas, VI 00802
grants your request for extension, you will have an
additional 30 days to file. The IRS will grant extensions to
For additional information about Form W-2VI, see
file Forms W-2 only in limited cases for extraordinary
vibir.gov.
circumstances or catastrophe, such as a natural disaster
Commonwealth of the Northern Mariana Islands.
or fire destroying the books and records needed for filing
File Form OS-3710 and Copy 1 of Forms W-2CM at the
the forms. No additional extension of time to file will be
following address.
allowed. See Form 8809 for details.
Division of Revenue and Taxation
Even if you request and are granted an extension
Commonwealth of the Northern Mariana Islands
of time to file Form W-2, you still must furnish
!
P.O. Box 5234 CHRB
Form W-2 to your employees by January 31,
CAUTION
Saipan, MP 96950
2018. But see Extension of time to furnish Forms W-2 to
employees.
Forms OS-3710 and W-2CM are not IRS forms. For
additional information about Form W-2CM, see
Where to file paper Forms W-2 and W-3. File Copy A
cnmidof.net.
of Form W-2 with Form W-3 at the following address.
Shipping and mailing. If you file more than one type of
Social Security Administration
employment tax form, group Forms W-2 of the same type
Direct Operations Center
with a separate Form W-3 for each type, and send them in
Wilkes-Barre, PA 18769-0001
separate groups. See the specific instructions for Box
b—Kind of Payer and Box b—Kind of Employer in Specific
If you use “Certified Mail” to file, change the ZIP
Instructions for Form W-3.
code to “18769-0002.” If you use an IRS-approved
TIP
Prepare and file Forms W-2 either alphabetically by
private delivery service, add “Attn: W-2 Process,
employees' last names or numerically by employees'
1150 E. Mountain Dr.” to the address and change the ZIP
social security numbers. Do not staple or tape Form W-3
code to “18702-7997.” See Pub. 15 (Circular E) for a list of
to the related Forms W-2 or Forms W-2 to each other.
IRS-approved private delivery services.
These forms are machine read. Staple holes or tears
-6-
General Instructions for Forms W-2 and W-3 (2017)
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial