Instructions For Forms W-2 And W-3 - Wage And Tax Statement And Transmittal Of Wage And Tax Statements - 2016 Page 26
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32If a single Form W-2c does not provide enough blank
Military. Check this box if you are a military employer
spaces for corrections, use additional Forms W-2c.
correcting Forms W-2 for members of the uniformed
services.
Box 13. Check the boxes in box 13, under “Previously
943. Check this box if you file Form 943 and you are
reported,” as they were checked on the original Form
correcting Forms W-2 for agricultural employees. For
W-2. Under “Correct information,” check them as they
nonagricultural employees, send Forms W-2c with a
should have been checked. For example, if you checked
separate Form W-3c, generally with the 941/941-SS box
the “Retirement plan” box on the original Form W-2 by
checked.
mistake, check the “Retirement plan” checkbox in box 13
944. Check this box if you file Form 944.
under “Previously reported,” but do not check the
CT-1. Check this box if you are a railroad employer
“Retirement plan” checkbox in box 13 under “Correct
correcting Forms W-2 for employees covered under the
information.”
Railroad Retirement Tax Act (RRTA). If you also have to
Box 14. Use this box to correct items reported in box 14
correct forms of employees who are subject to social
of the original Form W-2 or on a prior Form W-2c. If
security and Medicare taxes, complete a separate Form
possible, complete box 14 on Copies B, C, 1, and 2 of
W-3c with the “941/941-SS” box or “944” box checked
Form W-2c only, not on Copy A.
instead.
Boxes 15 through 20—State/local taxes. If your only
Hshld. emp. Check this box if you are a household
changes to the original Form W-2 are to state or local
employer correcting Forms W-2 for household employees
data, do not send Copy A of Form W-2c to the SSA.
and you file Schedule H (Form 1040). If you also have to
Instead, send Form W-2c to the appropriate state or local
correct forms of employees who are not household
agency and furnish copies to your employees.
employees, complete a separate Form W-3c.
Medicare govt. emp. Check this box if you are a U.S.,
Correcting state information. Contact your state or
state, or local agency filing corrections for employees
locality for specific reporting information.
subject only to Medicare taxes.
Specific Instructions for Form W-3c
Box c—Kind of Employer. Check the box that applies
to you. Check only one box. If your previous Form W-3 or
Do not staple or tape the Forms W-2c to Form W-3c or to
W-3SS was checked incorrectly, report your prior
each other. File a separate Form W-3c for each tax year,
incorrect employer type in the “Explain decreases here”
for each type of form, and for each kind of payer/employer
area below boxes 18 and 19.
combination. (The “Third-party sick pay” indicator box
None apply. Check this box if none of the checkboxes
does not designate a separate kind of payer or employer.)
described next apply to you.
Make a copy of Form W-3c for your records.
501c non-govt. Check this box if you are a
In the money boxes of Form W-3c, total the amounts
non-governmental tax-exempt 501(c) organization. Types
from each box and column on the Forms W-2c you are
of 501(c) non-governmental organizations include private
sending.
foundations, public charities, social and recreation clubs,
and veterans organizations. For additional examples of
Box a—Tax year/Form corrected. Enter all four digits
501(c) non-governmental organizations, see chapters 3
of the year of the form you are correcting and the type of
and 4 of Pub. 557, Tax-Exempt Status for Your
form you are correcting. For the type of form, enter “2,”
Organization.
“2AS,” “2CM,” “2GU,” “2VI,” “2c,” “3,” “3SS,” or “3c.” For
State/local non 501c. Check this box if you are a state
example, entering “2014” and “2” indicates that all the
or local government or instrumentality. This includes
forms being corrected are 2014 Forms W-2.
cities, townships, counties, special-purpose districts,
Box b—Employer's name, address, and ZIP code.
public schools districts, or other publicly-owned entities
This should be the same as shown on your Forms 941,
with governmental authority.
941-SS, 943, 944, CT-1, or Schedule H (Form 1040).
State/local 501c. Check this box if you are a state or
Include the suite, room, or other unit number after the
local government or instrumentality, and you have
street address. If the post office does not deliver mail to
received a determination letter from the IRS indicating that
the street address and you use a P.O. box, show the P.O.
you are also a tax-exempt organization under section
box number instead of the street address.
501(c)(3).
The IRS will not use Form W-3c to update your
Federal govt. Check this box if you are a Federal
address of record. If you wish to change your
government entity or instrumentality.
TIP
address, file Form 8822 or Form 8822-B.
Box c—Third-party sick pay. Check this box if you are
a third-party sick pay payer (or are reporting sick pay
Box c—Kind of Payer. Check the box that applies to
payments made by a third party) correcting Forms W-2
you. Check only one box. If your previous Form W-3 or
with the “Third-party sick pay” checkbox in box 13 of Form
Form W-3SS was checked incorrectly, report your prior
W-2c under “Correct information” checked. File a
incorrect payer type in the “Explain decreases here” area
separate Form W-3c for each payer/employer
below boxes 18 and 19.
combination reporting “Third-party sick pay” on Form
941/941-SS. Check this box if you file Form 941 or
W-2c.
Form 941-SS. If you are a railroad employer sending
Forms W-2c for employees covered under the Railroad
Box d—Number of Forms W-2c. Show the number of
Retirement Tax Act (RRTA), check the “CT-1” checkbox.
individual Forms W-2c filed with this Form W-3c or enter
-26-
General Instructions for Forms W-2 and W-3 (2016)
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