Instructions For Forms W-2 And W-3 - Wage And Tax Statement And Transmittal Of Wage And Tax Statements - 2016 Page 3
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
32timely Form W-2 to your employee. For more information,
Form 944. Use the “944” checkbox in box b of Form W-3
see section 10 in Pub. 15 (Circular E), Employer's Tax
or Form W-3SS if you filed Form 944, Employer's
Guide.
ANNUAL Federal Tax Return. Also use the “944”
checkbox if you filed Formulario 944(SP), the
Electronic statements for employees. Furnishing
Spanish-language version of Form 944.
Copies B, C, and 2 of Forms W-2 to your employees
electronically may save you time and effort. See Pub.
Forms W-2 for U.S. possessions. In these instructions,
15-A, Employer's Supplemental Tax Guide, Furnishing
reference to Forms W-2 and W-3 includes Forms W-2AS,
Form W-2 to employees electronically, for additional
W-2CM, W-2GU, W-2VI, and W-3SS, unless otherwise
information.
noted. These instructions are not applicable to wage and
tax statements for Puerto Rico. Form W-2AS is used to
E-filing. The SSA encourages all employers to e-file.
report American Samoa wages paid by American Samoa
E-filing can save you time and effort and helps ensure
employers, Form W-2CM is used to report the
accuracy. You must e-file if you are required to file 250 or
Commonwealth of the Northern Mariana Islands (CNMI)
more Forms W-2 or W-2c. If you are required to e-file but
wages paid by CNMI employers, Form W-2GU is used to
fail to do so, you may incur a penalty.
report Guam wages paid by Guam employers, and Form
January 31 due date for e-filers. The due date for
W-2VI is used to report U.S. Virgin Islands (USVI) wages
e-filing 2016 Form W-2 with the SSA is January 31, 2017.
paid by USVI employers. Do not use these forms to report
Waiver from e-filing. You can request a waiver from
wages subject to U.S. income tax withholding. Instead,
this requirement by filing Form 8508, Request for Waiver
use Form W-2 to show U.S. income tax withheld.
From Filing Information Returns Electronically. Submit
Form 8508 to the IRS at least 45 days before the due date
Treatment of military differential pay. Employers
of Form W-2, or 45 days before you file your first Form
paying their employees while they are on active duty in the
W-2c. See Form 8508 for information about filing this
United States uniformed services should treat these
form.
payments as wages subject to income tax withholding.
See Military differential pay under Specific Instructions for
The SSA’s BSO website makes e-filing easy by
Form W-2.
providing two ways to submit your Forms W-2 or W-2c
Copy A and Forms W-3 or W-3c information.
Military Spouses Residency Relief Act (MSRRA). You
If you need to file 50 or fewer Forms W-2 or 25 or fewer
may be required to report wages and taxes on a form
Forms W-2c at a time, you can use BSO to create them
different from the form you generally use if an employee
online. BSO guides you through the process of creating
claims residence or domicile under MSRRA in a different
Forms W-2 or W-2c, saving and printing them, and
jurisdiction in one of the 50 states, the District of
submitting them to the SSA when you are ready. You do
Columbia, American Samoa, the Commonwealth of the
not have to wait until you have submitted Forms W-2 or
Northern Mariana Islands, Guam, Puerto Rico, or the U.S.
W-2c to the SSA before printing copies for your
Virgin Islands.
employees. BSO generates Form W-3 or W-3c
Under MSRRA, the spouse of an active duty
automatically based on your Forms W-2 or W-2c.
servicemember (civilian spouse) may keep his or her prior
If you need to file more than 50 Forms W-2 or more
residence or domicile for tax purposes (tax residence)
than 25 Forms W-2c, BSO’s “file upload” feature might be
when accompanying the servicemember spouse, who is
the best e-filing method for your business or organization.
relocating under military orders, to a new military duty
To obtain file format specifications, visit the SSA’s
station in one of the 50 states, the District of Columbia, or
Employer W-2 Filing Instructions & Information website at
a U.S. possession. Before relocating, both spouses must
, select “Publications &
have had the same tax residence.
Forms”, click on “Specifications for Filing Forms W-2 and
For example, if a civilian spouse is working in Guam but
W-2c Electronically (EFW2/EFW2C)”, and select the
properly claims tax residence in one of the 50 states
appropriate document. This information is also available
under MSRRA, his or her income from services would not
by calling the SSA’s Employer Reporting Service Center
be taxable income for Guam tax purposes. Federal
at 1-800-772-6270 (toll free).
income taxes should be withheld and remitted to the IRS.
If you e-file, do not file the same returns
State and local income taxes may need to be withheld
using paper forms.
!
and remitted to state and local tax authorities. You should
consult with state, local, or U.S. possession tax authorities
CAUTION
For more information about e-filing Forms W-2 or W-2c
regarding your withholding obligations under MSRRA.
and a link to the BSO website, visit the SSA’s Employer
Nonqualified deferred compensation plans. You are
W-2 Filing Instructions & Information website at
not required to complete box 12 with code Y (Deferrals
.
under a section 409A nonqualified deferred compensation
plan). Section 409A provides that all amounts deferred
In a few situations, reporting instructions vary
under a nonqualified deferred compensation (NQDC) plan
depending on the filing method you choose. For example,
for all tax years are includible in gross income unless
you can include every type of box 12 amount in one
certain requirements are satisfied. See Nonqualified
employee wage record if you upload an electronic file. If
deferred compensation plans under Special Reporting
you file on paper or create Forms W-2 online, you can
Situations for Form W-2 and the Nonqualified Deferred
include only four box 12 amounts per Form W-2. See the
Compensation Reporting Example Chart.
TIP for Box 12—Codes under Specific Instructions for
Form W-2.
-3-
General Instructions for Forms W-2 and W-3 (2016)
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial