Instructions For Forms W-2 And W-3 - Wage And Tax Statement And Transmittal Of Wage And Tax Statements - 2016 Page 23
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
32To reduce the discrepancies between amounts
Administration, and Form SSA-131, Employer Report of
reported on Forms W-2 and W-3, and Forms 941,
Special Wage Payments.
941-SS, 943, 944, CT-1, and Schedule H (Form 1040):
Do not use Form W-2c to correct Form W-2G, Certain
Be sure that the amounts on Form W-3 are the total
Gambling Winnings. Instead, see the General Instructions
amounts from Forms W-2.
for Certain Information Returns for the current reporting
Reconcile Form W-3 with your four quarterly Forms 941
year.
or 941-SS (or annual Forms 943, 944, CT-1, or
Use Form W-3c to send Copy A of Form W-2c to the
Schedule H (Form 1040)) by comparing amounts reported
SSA. Always file Form W-3c when submitting one or more
for:
Forms W-2c.
1. Income tax withholding (box 2).
E-filing Forms W-2c and W-3c. The SSA encourages
2. Social security wages, Medicare wages and tips,
all employers to e-file using its secure BSO website.
and social security tips (boxes 3, 5, and 7). Form W-3
E-filing can save you effort and helps ensure accuracy.
should include Forms 941 or 941-SS or Forms 943, 944,
See E-filing.
or Schedule H (Form 1040) adjustments only for the
Where to file paper Forms W-2c and W-3c. If you use
current year. If the Forms 941, 941-SS, 943, or 944
the U.S. Postal Service, send Forms W-2c and W-3c to:
adjustments include amounts for a prior year, do not
report those prior year adjustments on the current year
Social Security Administration
Forms W-2 and W-3.
Data Operations Center
3. Social security and Medicare taxes (boxes 4 and 6).
P.O. Box 3333
The amounts shown on the four quarterly Forms 941 or
Wilkes-Barre, PA 18767-3333
941-SS (or annual Forms 943, 944, or Schedule H (Form
1040)), including current year adjustments, should be
If you use a carrier other than the U.S. Postal
approximately twice the amounts shown on Form W-3.
Service, send Forms W-2c and W-3c to:
Amounts reported on Forms W-2 and W-3, and Forms
Social Security Administration
941, 941-SS, 943, 944, CT-1, or Schedule H (Form 1040)
Data Operations Center
may not match for valid reasons. If they do not match, you
Attn: W-2c Process
should determine that the reasons are valid. Retain your
1150 E. Mountain Drive
reconciliation information in case you receive inquiries
Wilkes-Barre, PA 18702-7997
from the IRS or the SSA.
See Pub. 15 (Circular E) for a list of IRS-designated
General Instructions for Forms W-2c
private delivery services.
and W-3c
Do not send Forms W-2, W-2AS, W-2CM,
W-2GU, or W-2VI to either of these addresses.
Applicable forms. Use with the current version of Form
TIP
Instead, see Where to file paper Forms W-2 and
W-2c and the current version of Form W-3c.
W-3.
Purpose of forms. Use Form W-2c to correct errors on
Forms W-2, W-2AS, W-2CM, W-2GU, W-2VI, or W-2c
When to file. File Forms W-2c and W-3c as soon as
filed with the SSA. Also use Form W-2c to provide
possible after you discover an error. Also provide Form
corrected Forms W-2, W-2AS, W-2CM, W-2GU, W-2VI,
W-2c to employees as soon as possible.
or W-2c to employees.
How to complete. If you file Forms W-2c and W-3c on
Corrections reported on Form W-2c may require you to
paper, make all entries using dark or black ink in 12-point
make corrections to your previously filed employment tax
Courier font, if possible, and make sure all copies are
returns using the corresponding “X” form, such as Form
legible. See How to complete Form W-2.
941-X, Adjusted Employer's QUARTERLY Federal Tax
If any item shows a change in the dollar amount and
Return or Claim for Refund; Form 943-X, Adjusted
one of the amounts is zero, enter “-0-.” Do not leave the
Employer's Annual Federal Tax Return for Agricultural
box blank.
Employees or Claim for Refund; Form 944-X, Adjusted
Employer's ANNUAL Federal Tax Return or Claim for
Who may sign Form W-3c. Generally, employers must
Refund; or Form CT-1X, Adjusted Employer's Annual
sign Form W-3c. See Who may sign Form W-3.
Railroad Retirement Tax Return or Claim for Refund. See
Special Situations for Forms W-2c
section 13 of Pub. 15 (Circular E) and the Instructions for
Form CT-1X for more information. If you are making
and W-3c
corrections to a previously filed Schedule H (Form 1040),
see Pub. 926, Household Employer's Tax Guide. If an
Undeliverable Forms W-2c. See Undeliverable Forms
employee repaid you for wages received in a prior year,
W-2.
also see Repayments.
Correcting Forms W-2 and W-3
Do not use Form W-2c to report corrections to back
pay. Instead, see Pub. 957, Reporting Back Pay and
Corrections. Use the current version of Form W-2c to
Special Wage Payments to the Social Security
correct errors (such as incorrect name, SSN, or amount)
on a previously filed Form W-2 or Form W-2c. File Copy A
-23-
General Instructions for Forms W-2 and W-3 (2016)
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial