Instructions For Forms W-2 And W-3 - Wage And Tax Statement And Transmittal Of Wage And Tax Statements - 2016 Page 27

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“-0-” if you are correcting only a previously filed Form W-3
sheets explaining your decreases, if necessary. Include
or Form W-3SS.
your name and EIN on any additional sheets.
Box e—Employer's Federal EIN. Enter the correct
Signature. Sign and date the form. Also enter your title
number assigned to you by the IRS in the following format:
and employer's contact person, employer's telephone
00-0000000. If you are correcting your EIN, enter the
number, employer's fax number, and employer's email
originally reported Federal EIN you used in box h.
address, if available. If you are not the employer, see Who
may sign Form W-3.
Box f—Establishment number. You may use this box
to identify separate establishments in your business. You
Privacy Act and Paperwork Reduction Act Notice.
may file a separate Form W-3c, with Forms W-2c, for
We ask for the information on Forms W-2 and W-3 to
each establishment or you may use a single Form W-3c
carry out the Internal Revenue laws of the United States.
for all Forms W-2c. You do not have to complete this item;
We need it to figure and collect the right amount of tax.
it is optional.
Section 6051 and its regulations require you to furnish
Box g—Employer's state ID number. You are not
wage and tax statements to employees, the Social
required to complete this box. This number is assigned by
Security Administration, and the Internal Revenue
the individual state where your business is located.
Service. Section 6109 requires you to provide your
However, you may want to complete this item if you use
employer identification number (EIN). Failure to provide
copies of this form for your state returns.
this information in a timely manner or providing false or
fraudulent information may subject you to penalties.
Box h—Employer's originally reported Federal EIN.
Your correct number must appear in box e. Make an entry
You are not required to provide the information
here only if the number on the original form was incorrect.
requested on a form that is subject to the Paperwork
Reduction Act unless the form displays a valid OMB
Box i—Incorrect establishment number. You may use
control number. Books or records relating to a form or its
this box to correct an establishment number.
instructions must be retained as long as their contents
Box j—Employer's incorrect state ID number. Use
may become material in the administration of any Internal
this box to make any corrections to your previously
Revenue law.
reported state ID number.
Generally, tax returns and return information are
Boxes 1 through 8, 10, and 11. Enter the total of
confidential, as required by section 6103. However,
amounts reported in boxes 1 through 8, 10, and 11 as
section 6103 allows or requires the Internal Revenue
“Previously reported” and “Correct information” from
Service to disclose or give the information shown on your
Forms W-2c.
return to others as described in the Code. For example,
we may disclose your tax information to the Department of
Box 12a—Deferred compensation. Enter the total of
Justice for civil and/or criminal litigation, and to cities,
amounts reported with codes D through H, S, Y, AA, BB,
states, the District of Columbia, and U.S. commonwealths
and EE as “Previously reported” and “Correct information”
and possessions for use in administering their tax laws.
from Forms W-2c.
We may also disclose this information to other countries
The total of Form W-2c box 12 amounts reported
under a tax treaty, to federal and state agencies to
with Codes A through C, J through R, T through
!
enforce federal nontax criminal laws, or to federal law
W, Z, and DD is not reported on Form W-3c.
enforcement and intelligence agencies to combat
CAUTION
terrorism.
Box 14—Inc. tax w/h by third-party sick pay payer.
Enter the amount previously reported and the corrected
The time needed to complete and file these forms will
amount of income tax withheld on third-party payments of
vary depending on individual circumstances. The
sick pay. Although this tax is included in the box 2
estimated average times are: Form W-2—30 minutes;
amounts, it must be shown separately here.
Form W-3—28 minutes; Form W-2c—40 minutes; Form
W-3c—51 minutes. If you have comments concerning the
Boxes 16 through 19. If your only changes to the Forms
accuracy of these time estimates or suggestions for
W-2c and W-3c are to the state and local data, do not
making these forms simpler, we would be happy to hear
send either Copy A of Form W-2c or Form W-3c to the
from you. You can write to the Internal Revenue Service,
SSA. Instead, send the forms to the appropriate state or
Tax Forms and Publications Division, 1111 Constitution
local agency and furnish copies of Form W-2c to your
Ave. NW, IR-6526, Washington, DC 20224. Do not send
employees.
Forms W-2 and W-3 to this address. Instead, see Where
Explain decreases here. Explain any decrease to
to file paper Forms W-2 and W-3.
amounts “Previously reported.” Also report here any
previous incorrect entry in box c, “Kind of Payer” or “Kind
of Employer.” Enclose (but do not attach) additional
-27-
General Instructions for Forms W-2 and W-3 (2016)

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