Instructions For Forms W-2 And W-3 - Wage And Tax Statement And Transmittal Of Wage And Tax Statements - 2016 Page 4
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32employers, contact the ESLO that services your region.
Reporting aid charts. To aid in reporting, a Form W-2
For a complete telephone listing, visit the SSA’s Employer
Box 13 Retirement Plan Checkbox Decision Chart and a
W-2 Filing Instructions & Information website at
Nonqualified Deferred Compensation Reporting Example
Chart have been added to these instructions. See pages
28 and 29.
Information reporting customer service site. The IRS
operates a centralized customer service site to answer
Reporting the cost of group health insurance cover-
questions about reporting on Forms W-2, W-3, 1099, and
age. You must report the cost of employer-sponsored
other information returns. If you have questions about
health coverage in box 12 using code DD. However,
reporting on these forms, call 1-866-455-7438 (toll free).
transitional relief applies to certain employers and certain
types of plans. For more information, see Box 12—Codes
TTY/TDD equipment. Telephone help is available using
for Code DD—Cost of employer-sponsored health
TTY/TDD equipment for persons who are deaf, hard of
coverage.
hearing, or have a speech disability. If you have questions
about reporting on information returns (Forms 1096, 1097,
Severance payments. Severance payments are wages
1098, 1099, 3921, 3922, 5498, W-2, W-2G, and W-3), call
subject to social security and Medicare taxes. As noted in
1-304-579-4827.
section 15 of Pub. 15 (Circular E), severance payments
are also subject to income tax withholding and FUTA tax.
Employment tax information. Detailed employment tax
information is given in:
Substitute forms. You may use an acceptable substitute
Pub. 15 (Circular E), Employer's Tax Guide,
form instead of an official IRS form.
Pub. 15-A, Employer's Supplemental Tax Guide,
Form W-2. If you are not using the official IRS form to
Pub. 15-B, Employer's Tax Guide to Fringe Benefits,
furnish Form W-2 to employees or to file with the SSA,
Pub. 51 (Circular A), Agricultural Employer's Tax
you may use an acceptable substitute form that complies
Guide, and
with the rules in Pub. 1141, General Rules and
Pub. 80 (Circular SS), Federal Tax Guide for
Specifications for Substitute Forms W-2 and W-3. Pub.
Employers in the U.S. Virgin Islands, Guam, American
1141 is a revenue procedure that explains the
Samoa, and the Commonwealth of the Northern Mariana
requirements for format and content of substitute Forms
Islands.
W-2 and W-3. Your substitute forms must comply with the
requirements in Pub. 1141.
You also can call the IRS with your employment tax
questions at 1-800-829-4933 or visit IRS.gov and type
Pub. 1141 prohibits advertising on Form W-2. You must
“employment taxes” in the search box.
not include advertising on any copy of Form W-2,
including coupons providing discounts on tax preparation
How To Get Forms and Publications
services attached to the employee copies. See Pub. 1141
for further information.
Internet. You can access IRS.gov 24 hours a day, 7 days
Form W-2c. If you are not using the official IRS form to
a week to:
furnish Form W-2c to employees or to file with the SSA,
Download, view, and order tax forms, instructions, and
you may use an acceptable substitute form that complies
publications.
with the rules in Pub. 1223, General Rules and
Access commercial tax preparation and e-file services.
Specifications for Substitute Forms W-2c and W-3c. Pub.
Research your tax questions online.
1223 is a revenue procedure that explains the
See answers to frequently asked tax questions.
requirements for format and content of substitute Forms
Search publications online by topic or keyword.
W-2c and W-3c. Your substitute forms must comply with
View Internal Revenue Bulletins published in the last
the requirements in Pub. 1223.
few years.
Pub. 1223 prohibits advertising on Form W-2c. You
Sign up to receive local and national tax news by email.
must not include advertising on any copy of Form W-2c,
You can order forms, instructions, and publications at
including coupons providing discounts on tax preparation
For any other tax information, go
services attached to the employee copies. See Pub. 1223
to
for further information.
Do not print Copy A of Forms W-2, W-3, W-2c, or
Need Help?
W-3c from IRS.gov and then file them with the
!
SSA. The SSA accepts only e-filed reports and
Help with e-filing. If you have questions about how to
CAUTION
the official red-ink versions (or approved substitute
register or use BSO, call 1-800-772-6270 (toll free) to
versions) of these forms. For more information about
speak with an employer reporting technician at the SSA.
acceptable substitute versions, see Substitute forms. For
The hours of operation are Monday through Friday from
information about e-filing, see E-filing.
7:00 a.m. to 7:00 p.m. Eastern time. If you experience
problems using any of the services within BSO, call
Mail. You can send your order for forms, instructions, and
1-888-772-2970 (toll free) to speak with a systems
publications to the following address. You should receive
operator in technical support at the SSA. To speak with
a response within 10 days after your request is received.
the SSA's Employer Services Liaison Officer (ESLO) for
the U.S. Virgin Islands, call 1-212-264-1462 (not a toll-free
Internal Revenue Service
number). For Guam, the Commonwealth of the Northern
1201 N. Mitsubishi Motorway
Mariana Islands, or American Samoa, call
Bloomington, IL 61705-6613
1-510-970-8247 (not a toll-free number). For all other
-4-
General Instructions for Forms W-2 and W-3 (2016)
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