Instructions For Forms W-2 And W-3 - Wage And Tax Statement And Transmittal Of Wage And Tax Statements - 2016
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
322016
Department of the Treasury
Internal Revenue Service
General Instructions for
Forms W-2 and W-3
(Including Forms W-2AS, W-2CM, W-2GU, W-2VI, W-3SS, W-2c, and W-3c)
Section references are to the Internal Revenue Code
Penalties increased. Higher penalties apply for:
unless otherwise noted.
Failure to file correct Forms W-2 by the due date,
Contents
Page
Intentional disregard of filing requirements,
Future Developments
1
Failure to furnish Forms W-2, and
. . . . . . . . . . . . . . . . . . . . . . . .
Intentional disregard of payee statement requirements.
What's New
1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The higher penalty amounts apply to returns required to
Reminders
1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
be filed after December 31, 2015 and are indexed for
Need Help?
4
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
inflation. See Penalties for more information.
How To Get Forms and Publications
4
. . . . . . . . . . . . .
New penalty safe harbor. Forms W-2 with incorrect
Common Errors on Forms W-2
5
. . . . . . . . . . . . . . . . .
dollar amounts may fall under a new safe harbor for
General Instructions for Forms W-2 and W-3
5
. . . . . . .
certain de minimis errors. See Penalties for more
Special Reporting Situations for Form W-2
7
. . . . . . . . .
information.
Penalties
13
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Same-sex marriage. For federal tax purposes,
Specific Instructions for Form W-2
14
. . . . . . . . . . . . . .
marriages of couples of the same sex are treated the
Specific Instructions for Form W-3
21
. . . . . . . . . . . . . .
same as marriages of couples of the opposite sex. The
General Instructions for Forms W-2c and W-3c
23
. . . . .
term “spouse” includes an individual married to a person
Special Situations for Forms W-2c and W-3c
23
of the same sex. However, individuals who have entered
. . . . . .
into a registered domestic partnership, civil union, or other
Specific Instructions for Form W-2c
25
. . . . . . . . . . . . .
similar relationship that is not considered a marriage
Specific Instructions for Form W-3c
26
. . . . . . . . . . . . .
under state law are not considered married for federal tax
Form W-2 Reference Guide for Box 12 Codes
28
. . . . .
purposes. For more information, see Revenue Ruling
Form W-2 Box 13 Retirement Plan Checkbox
2013-17, 2013-38 I.R.B. 201, available at
https://
Decision Chart
28
. . . . . . . . . . . . . . . . . . . . . . . . .
Notice 2013-61
Nonqualified Deferred Compensation Reporting
provides special administrative procedures for employers
Example Chart
29
. . . . . . . . . . . . . . . . . . . . . . . . .
to make claims for refunds or adjustments of
Index
31
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
overpayments of social security and Medicare taxes with
respect to certain same-sex spouse benefits before
Future Developments
expiration of the period of limitations. Notice 2013-61,
For the latest information about developments related to
2013-44 I.R.B. 432 is available at
https://
Forms W-2 and W-3 and their instructions, such as
2013-44_IRB/ar10.html.
legislation enacted after they were published, go to
Third-party sick pay recap reporting. See Form 8922,
Third-Party Sick Pay Recap.
What's New
Reminders
New due date for filing with SSA. The due date for
Get it done faster...
filing 2016 Forms W-2, W-2AS, W-2CM, W-2GU, W-2VI,
E-file your Forms W-2 and W-2c with the
W-3 and W-3SS with the SSA is now January 31, 2017,
TIP
SSA. See E-filing.
whether you file using paper forms or electronically.
Extensions of time to file. Extensions of time to file
Rejected wage reports from the Social Security Ad-
Form W-2 with the SSA are no longer automatic. For
ministration (SSA). The SSA will reject Form W-2
filings due on or after January 1, 2017, you may request
electronic and paper wage reports under the following
one 30-day extension to file Form W-2 by submitting a
conditions:
complete application on Form 8809, Application for
Medicare wages and tips are less than the sum of
Extension of Time to File Information Returns, including a
social security wages and social security tips,
detailed explanation of why you need additional time and
Social security tax is greater than zero; social security
signed under penalties of perjury. The IRS will only grant
wages and social security tips are equal to zero, and
the extension in extraordinary circumstances or
Medicare tax is greater than zero; Medicare wages and
catastrophe. See Extension to file for more information.
tips are equal to zero.
This does not affect extensions of time to furnish Forms
Additionally, Forms W-2 and W-2c electronic and
W-2 to employees. See Extension of time to furnish Forms
paper wage reports for household employers will be
W-2 to employees for more information.
rejected under the following conditions:
Jan 05, 2016
Cat. No. 25979S
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial