Instructions For Forms W-2 And W-3 - Wage And Tax Statement And Transmittal Of Wage And Tax Statements - 2016 Page 22

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in the following format: 00-0000000. Do not use a prior
Box 15—State/Employer's state ID number (territorial
owner's EIN. See Box h—Other EIN used this year.
ID number for Forms W-2AS, W-2CM, W-2GU, and
If you do not have an EIN when filing your Form W-3,
W-2VI). Enter the two-letter abbreviation for the name of
enter “Applied For” in box e, not your social security
the state or territory being reported on Form(s) W-2. Also
number (SSN), and see Box b—Employer identification
enter your state- or territory-assigned ID number. If the
number (EIN).
Forms W-2 being submitted with this Form W-3 contain
wage and income tax information from more than one
Box f—Employer's name. Enter the same name as
state or territory, enter an “X” under “State” and do not
shown on your Forms 941, 941-SS, 943, 944, CT-1, or
enter any state or territory ID number.
Schedule H (Form 1040).
Boxes 16 through 19 (not applicable to Forms
Box g—Employer's address and ZIP code. Enter your
W-2AS, W-2CM, W-2GU, and W-2VI). Enter the total of
address.
state/local wages and income tax shown in their
Box h—Other EIN used this year. If you have used an
corresponding boxes on the Forms W-2 included with this
EIN (including a prior owner's EIN) on Forms 941,
Form W-3. If the Forms W-2 show amounts from more
941-SS, 943, 944, or CT-1 submitted for 2016 that is
than one state or locality, report them as one sum in the
different from the EIN reported on Form W-3 in box e,
appropriate box on Form W-3. Verify that the amount
enter the other EIN used. Agents generally report the
reported in each box is an accurate total of the Forms
employer's EIN in box h. See Agent reporting.
W-2.
Employer's contact person, Employer's telephone
Reconciling Forms W-2, W-3, 941, 941-SS, 943,
number, Employer's fax number, and Employer's
944, CT-1, and Schedule H (Form 1040)
email address. Include this information for use by the
Reconcile the amounts shown in boxes 2, 3, 5, and 7 from
SSA if any questions arise during processing. SSA will
all 2016 Forms W-3 with their respective amounts from
notify the employer by email or postal mail to correct and
the 2016 yearly totals from the quarterly Forms 941 or
resubmit reports from the information provided on Form
941-SS or annual Forms 943, 944, CT-1 (box 2 only), and
W-3.
Schedule H (Form 1040). When there are discrepancies
Payroll service providers enter your client's
between amounts reported on Forms W-2 and W-3 filed
information for these fields.
!
with the SSA and on Forms 941, 941-SS, 943, 944, CT-1,
or Schedule H (Form 1040) filed with the IRS, you will be
CAUTION
contacted to resolve the discrepancies.
The amounts to enter in boxes 1 through 19,
described next, are totals from only the Forms
To help reduce discrepancies on Forms W-2:
TIP
W-2 (excluding any Forms W-2 marked “VOID”)
!
that you are sending with this Form W-3.
CAUTION
Boxes 1 through 8. Enter the totals reported in boxes 1
Report bonuses as wages and as social security and
through 8 on the Forms W-2.
Medicare wages on Form W-2, and on Forms 941,
941-SS, 943, 944, and Schedule H (Form 1040).
Box 9. Do not enter an amount in box 9.
Report both social security and Medicare wages and
Box 10—Dependent care benefits (not applicable to
taxes separately on Forms W-2 and W-3, and on Forms
Forms W-2AS, W-2CM, W-2GU, and W-2VI). Enter the
941, 941-SS, 943, 944, and Schedule H (Form 1040).
total reported in box 10 on Forms W-2.
Report social security taxes withheld on Form W-2 in
box 4, not in box 3.
Box 11—Nonqualified plans. Enter the total reported in
Report Medicare taxes withheld on Form W-2 in box 6,
box 11 on Forms W-2.
not in box 5.
Box 12a—Deferred compensation. Enter the total of all
Do not report a nonzero amount in box 4 if boxes 3 and
amounts reported with codes D through H, S, Y, AA, BB,
7 are both zero.
and EE in box 12 on Forms W-2. Do not enter a code.
Do not report a nonzero amount in box 6 if box 5 is
The total of Form W-2 box 12 amounts reported
zero.
with Codes A through C, J through R, T through
Do not report an amount in box 5 that is less than the
!
W, Z, and DD is not reported on Form W-3.
sum of boxes 3 and 7.
CAUTION
Make sure that the social security wage amount for
Box 13—For third-party sick pay use only. Leave this
each employee does not exceed the annual social
box blank. See Form 8922.
security wage base limit ($118,500 for 2016).
Box 14—Income tax withheld by payer of third-party
Do not report noncash wages that are not subject to
social security or Medicare taxes as social security or
sick pay. Complete this box only if you are the employer
Medicare wages.
and have employees who had federal income tax withheld
on third-party payments of sick pay. Show the total
If you use an EIN on any quarterly Forms 941 or
income tax withheld by third-party payers on payments to
941-SS for the year (or annual Forms 943, 944, CT-1, or
all of your employees. Although this tax is included in the
Schedule H (Form 1040)) that is different from the EIN
box 2 total, it must be separately shown here.
reported in box e on Form W-3, enter the other EIN in box
h on Form W-3.
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General Instructions for Forms W-2 and W-3 (2016)

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