Instructions For Forms W-2 And W-3 - Wage And Tax Statement And Transmittal Of Wage And Tax Statements - 2016 Page 15
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32only available to resident and nonresident aliens who are
and country. Follow the country's practice for entering the
not eligible for U.S. employment and need identification
postal code. Do not abbreviate the country name.
for other tax purposes. You can identify an ITIN because it
Box 1—Wages, tips, other compensation. Show the
is a 9-digit number formatted like an SSN beginning with
total taxable wages, tips, and other compensation that you
the number “9” and with a number in one of the following
paid to your employee during the year. However, do not
ranges in the fourth and fifth digit: 70-88, 90-92, or 94-99
include elective deferrals (such as employee contributions
(for example, 9NN-70-NNNN). An individual with an ITIN
to a section 401(k) or 403(b) plan) except section 501(c)
who later becomes eligible to work in the United States
(18) contributions. Include the following.
must obtain an SSN.
1. Total wages, bonuses (including signing bonuses),
Do not auto-populate an ITIN into box a.
prizes, and awards paid to employees during the year.
!
See Calendar year basis.
2. Total noncash payments, including certain fringe
CAUTION
Box b—Employer identification number (EIN). Show
benefits. See Fringe benefits.
the EIN assigned to you by the IRS (00-0000000). This
3. Total tips reported by the employee to the employer
should be the same number that you used on your federal
(not allocated tips).
employment tax returns (Forms 941, 941-SS, 943, 944,
4. Certain employee business expense
CT-1, or Schedule H (Form 1040)). Do not use a prior
reimbursements. See Employee business expense
owner's EIN. If you do not have an EIN when filing Forms
reimbursements.
W-2, enter “Applied For” in box b; do not use your SSN.
5. The cost of accident and health insurance
You can get an EIN by applying online at IRS.gov, or by
premiums for 2%-or-more shareholder-employees paid by
filing Form SS-4, Application for Employer Identification
an S corporation.
Number. Also see Agent reporting.
6. Taxable benefits from a section 125 (cafeteria) plan
Box c—Employer's name, address, and ZIP code.
if the employee chooses cash.
This entry should be the same as shown on your Forms
7. Employee contributions to an Archer MSA.
941, 941-SS, 943, 944, CT-1, or Schedule H (Form 1040).
The U.S. Postal Service recommends that no commas or
8. Employer contributions to an Archer MSA if
periods be used in return addresses. Also see Agent
includible in the income of the employee. See Archer
reporting.
MSA.
9. Employer contributions for qualified long-term care
Box d—Control number. You may use this box to
services to the extent that such coverage is provided
identify individual Forms W-2. You do not have to use this
through a flexible spending or similar arrangement.
box.
10. Taxable cost of group-term life insurance in excess
Boxes e and f—Employee's name and address. Enter
of $50,000. See Group-term life insurance.
the name as shown on your employee's social security
card (first name, middle initial, last name). If the name
11. Unless excludable under Educational assistance
does not fit in the space allowed on the form, you may
programs, payments for non-job-related education
show the first and middle name initials and the full last
expenses or for payments under a nonaccountable plan.
name. It is especially important to report the exact last
See Pub. 970.
name of the employee. If you are unable to determine the
12. The amount includible as wages because you paid
correct last name, use of the SSA's Social Security
your employee's share of social security and Medicare
Number Verification System may be helpful. Separate
taxes (or railroad retirement taxes, if applicable). See
parts of a compound name with either a hyphen or a
Employee's social security and Medicare taxes (or
blank. Do not join them into a single word. Include all parts
railroad retirement taxes, if applicable) paid by employer.
of a compound name in the appropriate name field. For
If you also paid your employee's income tax withholding,
example, for the name “John R Smith-Jones,” enter
treat the grossed-up amount of that withholding as
“Smith-Jones” or “Smith Jones” in the last name field. If
supplemental wages and report those wages in boxes 1,
the name has changed, the employee must get a
3, 5, and 7. (Use box 14 if railroad retirement taxes apply.)
corrected social security card from any SSA office. Use
No exceptions to this treatment apply to household or
the name on the original card until you see the corrected
agricultural wages.
card. Do not show titles or academic degrees, such as
13. Designated Roth contributions made under a
“Dr.,” “RN,” or “Esq.,” at the beginning or end of the
section 401(k) plan, a section 403(b) salary reduction
employee's name. Generally, do not enter “Jr.,” “Sr.,” or
agreement, or a governmental section 457(b) plan. See
other suffix in the “Suff.” box on Copy A unless the suffix
Designated Roth contributions.
appears on the card. However, the SSA still prefers that
14. Distributions to an employee or former employee
you do not enter the suffix on Copy A.
from an NQDC plan (including a rabbi trust) or a
Include in the address the number, street, and
nongovernmental section 457(b) plan.
apartment or suite number (or P.O. box number if mail is
15. Amounts includible in income under section 457(f)
not delivered to a street address). The U.S. Postal Service
because the amounts are no longer subject to a
recommends that no commas or periods be used in
substantial risk of forfeiture.
delivery addresses. For a foreign address, give the
information in the following order: city, province or state,
16. Payments to statutory employees who are subject
to social security and Medicare taxes but not subject to
-15-
General Instructions for Forms W-2 and W-3 (2016)
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