Instructions For Forms W-2 And W-3 - Wage And Tax Statement And Transmittal Of Wage And Tax Statements - 2016 Page 21
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32employer matching contributions. Report such amounts
Railroad Retirement Tax Act (RRTA). Do not show
separately for each year.
employee RRTA tax in boxes 3 through 7. These boxes
are only for social security and Medicare information. If
Railroad employers, see Railroad employers for
you also have employees who are subject to social
amounts reportable in box 14.
security and Medicare taxes, send that group's Forms
Boxes 15 through 20—State and local income tax in-
W-2 with a separate Form W-3 and check the “941”
formation (not applicable to Forms W-2AS, W-2CM,
checkbox on that Form W-3.
W-2GU, or W-2VI). Use these boxes to report state and
Hshld. emp. Check this box if you are a household
local income tax information. Enter the two-letter
employer sending Forms W-2 for household employees
abbreviation for the name of the state. The employer's
and you did not include the household employee's taxes
state ID numbers are assigned by the individual states.
on Forms 941, 941-SS, 943, or 944.
The state and local information boxes can be used to
Medicare govt. emp. Check this box if you are a U.S.,
report wages and taxes for two states and two localities.
state, or local agency filing Forms W-2 for employees
Keep each state's and locality's information separated by
subject only to Medicare tax. See Government employers.
the broken line. If you need to report information for more
Box b—Kind of Employer. Check the box that applies
than two states or localities, prepare a second Form W-2.
to you. Check only one box unless the second checked
See Multiple forms. Contact your state or locality for
box is “Third-party sick pay.” See Pub. 557, Tax-Exempt
specific reporting information.
Status for Your Organization, for information about 501(c)
Specific Instructions for Form W-3
(3) tax-exempt organizations.
None apply. Check this box if none of the checkboxes
How to complete Form W-3. The instructions under
discussed next apply to you.
How to complete Form W-2 generally apply to Form W-3.
501c non-govt. Check this box if you are a
Use black ink for all entries. Scanners cannot read entries
non-governmental tax-exempt section 501(c)
if the type is too light. Be sure to send the entire page of
organization. Types of 501(c) non-governmental
the Form W-3.
organizations include private foundations, public charities,
social and recreation clubs, and veterans organizations.
Amounts reported on related employment tax
For additional examples of 501(c) non-governmental
forms (for example, Forms W-2, 941, 941-SS,
TIP
organizations, see chapters 3 and 4 of Pub. 557.
943, or 944) should agree with the amounts
State/local non-501c. Check this box if you are a state
reported on Form W-3. If there are differences, you may
or local government or instrumentality. This includes
be contacted by the IRS and SSA. Retain your
cities, townships, counties, special-purpose districts,
reconciliation information for future reference. See
public schools districts, or other publicly-owned entities
Reconciling Forms W-2, W-3, 941, 941-SS, 943, 944,
with governmental authority.
CT-1, and Schedule H (Form 1040).
State/local 501c. Check this box if you are a state or
local government or instrumentality, and you have
Box a—Control number. This is an optional box that
you may use for numbering the whole transmittal.
received a determination letter from the IRS indicating that
you are also a tax-exempt organization under section
Box b—Kind of Payer. Check the box that applies to
501(c)(3).
you. Check only one box. If you have more than one type
Federal govt. Check this box if you are a Federal
of Form W-2, send each type with a separate Form W-3.
government entity or instrumentality.
Note. The “Third-party sick pay” indicator box does not
designate a separate kind of payer.
Box b—Third-party sick pay. Check this box if you are
941 or 941-SS. Check this box if you file Forms 941 or
a third-party sick pay payer (or are reporting sick pay
941-SS and no other category applies. A church or church
payments made by a third party) filing Forms W-2 with the
“Third-party sick pay” checkbox in box 13 checked. File a
organization should check this box even if it is not
single Form W-3 for the regular and “Third-party sick pay”
required to file Forms 941, 941-SS, or 944. If you are a
Forms W-2. See 941 or 941-SS.
railroad employer sending Forms W-2 for employees
covered under the Railroad Retirement Tax Act (RRTA),
Box c—Total number of Forms W-2. Show the number
check the “CT-1” box.
of completed individual Forms W-2 that you are
Military. Check this box if you are a military employer
transmitting with this Form W-3. Do not count “Void”
sending Forms W-2 for members of the uniformed
Forms W-2.
services.
Box d—Establishment number. You may use this box
943. Check this box if you are an agricultural employer
to identify separate establishments in your business. You
and file Form 943 and you are sending Forms W-2 for
may file a separate Form W-3, with Forms W-2, for each
agricultural employees. For nonagricultural employees,
establishment even if they all have the same EIN; or you
send their Forms W-2 with a separate Form W-3,
may use a single Form W-3 for all Forms W-2 of the same
checking the appropriate box.
type.
944. Check this box if you file Form 944 (or Formulario
944(SP), its Spanish-language version), and no other
Box e—Employer identification number (EIN). Enter
category applies.
the nine-digit EIN assigned to you by the IRS. The number
should be the same as shown on your Forms 941,
CT-1. Check this box if you are a railroad employer
941-SS, 943, 944, CT-1, or Schedule H (Form 1040) and
sending Forms W-2 for employees covered under the
-21-
General Instructions for Forms W-2 and W-3 (2016)
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