Instructions For Forms W-2 And W-3 - Wage And Tax Statement And Transmittal Of Wage And Tax Statements - 2016 Page 5
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32A of Form W-2. On Form W-3 check the “Hshld. emp.”
Free tax services. To find out what services are
checkbox in box b. For more information, see Schedule H
available, get Pub. 910, IRS Guide to Free Tax Services. It
(Form 1040), Household Employment Taxes, and its
contains lists of free tax information sources, including
separate instructions. You must have an employer
publications, services, and free tax education and
identification number (EIN). See Box b—Employer
assistance programs. Accessible versions of IRS
identification number (EIN).
published products are available on request in a variety of
alternative formats.
Who may sign Form W-3. A transmitter or sender
(including a service bureau, reporting agent, paying agent,
Common Errors on Forms W-2
or disbursing agent) may sign Form W-3 (or use its PIN to
Forms W-2 provide information to your employees, the
e-file) for the employer or payer only if the sender satisfies
SSA, the IRS, and state and local governments. Avoid
both of the following.
making the following errors, which cause processing
It is authorized to sign by an agency agreement
delays.
(whether oral, written, or implied) that is valid under state
law; and
Do not:
It writes “For (name of payer)” next to the signature
Omit the decimal point and cents from entries.
(paper Form W-3 only).
Make entries using ink that is too light. Use only black
Use of a reporting agent or other third-party
ink.
payroll service provider does not relieve an
!
Make entries that are too small or too large. Use
employer of the responsibility to ensure that
12-point Courier font, if possible.
CAUTION
Forms W-2 are furnished to employees and that Forms
Add dollar signs to the money-amount boxes. They
W-2 and W-3 are filed with the SSA, correctly and on time.
have been removed from Copy A and are not required.
See Penalties for more information.
Inappropriately check the “Retirement plan” checkbox
in box 13. See Retirement plan.
Be sure that the payer's name and EIN on Forms W-2 and
Misformat the employee's name in box e. Enter the
W-3 are the same as those used on the Form 941,
employee's first name and middle initial in the first box, his
Employer's QUARTERLY Federal Tax Return; Form 943,
or her surname in the second box, and his or her suffix
Employer's Annual Federal Tax Return for Agricultural
(such as “Jr.”) in the third box (optional).
Employees; Form 944; Form CT-1, Employer's Annual
Cut, fold, or staple Copy A paper forms mailed to SSA.
Railroad Retirement Tax Return; or Schedule H (Form
Download Copy A of Forms W-2, W-2AS, W-2GU,
1040) filed by or for the payer.
W-2VI, W-3SS, or Form W-3 from IRS.gov and file with
When to file. If you file using paper forms, you must file
SSA.
Copy A of Form W-2 with Form W-3 by January 31, 2017.
If you e-file, the due date is also January 31, 2017. You
General Instructions for Forms W-2
may owe a penalty for each Form W-2 that you file late.
and W-3
See Penalties. If you terminate your business, see
Terminating a business.
Who must file Form W-2. Every employer engaged in a
Extension to file. You may request only one extension
trade or business who pays remuneration, including
of time to file Form W-2 with the SSA by submitting a
noncash payments, of $600 or more for the year (all
complete application on Form 8809, Application for
amounts if any income, social security, or Medicare tax
Extension of Time To File Information Returns. Include a
was withheld) for services performed by an employee
detailed explanation of why you need additional time. You
must file a Form W-2 for each employee (even if the
must sign the application under penalties of perjury. Send
employee is related to the employer) from whom:
the application to the address shown on Form 8809. You
Income, social security, or Medicare tax was withheld.
must request the extension before the due date of Forms
Income tax would have been withheld if the employee
W-2. If the IRS grants your request for extension, you will
had claimed no more than one withholding allowance or
have an additional 30 days to file. The IRS will grant
had not claimed exemption from withholding on Form
extensions to file Forms W-2 only in limited cases for
W-4, Employee's Withholding Allowance Certificate.
extraordinary circumstances or catastrophe, such as a
natural disaster or fire destroying the books and records
Unless otherwise noted, references to Medicare tax
needed for filing the forms. No additional extension of time
include Additional Medicare Tax.
to file will be allowed. See Form 8809 for details.
If you are required to file 250 or more Forms W-2 or
want to take advantage of the benefits of e-filing, see
Even if you request and are granted an extension
E-filing.
of time to file Form W-2, you still must furnish
!
Form W-2 to your employees by January 31,
Who must file Form W-3. Anyone required to file Form
CAUTION
2017. But see Extension of time to furnish Forms W-2 to
W-2 must file Form W-3 to transmit Copy A of Forms W-2.
employees.
Make a copy of Form W-3, keep it and Copy D (For
Employer) of Forms W-2 with your records for 4 years. Be
Where to file paper Forms W-2 and W-3. File Copy A
sure to use Form W-3 for the correct year. If you are filing
of Form W-2 with Form W-3 at the following address.
Forms W-2 electronically, also see E-filing.
Household employers. Even employers with only one
household employee must file Form W-3 to transmit Copy
-5-
General Instructions for Forms W-2 and W-3 (2016)
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