Instructions For Forms W-2 And W-3 - Wage And Tax Statement And Transmittal Of Wage And Tax Statements - 2016 Page 6
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32Social Security Administration
Shipping and mailing. If you file more than one type of
Data Operations Center
employment tax form, group Forms W-2 of the same type
Wilkes-Barre, PA 18769-0001
with a separate Form W-3 for each type, and send them in
separate groups. See the specific instructions for Box
If you use “Certified Mail” to file, change the ZIP
b—Kind of Payer and Box b—Kind of Employer in Specific
code to “18769-0002.” If you use an
Instructions for Form W-3.
TIP
IRS-approved private delivery service, add “Attn:
Prepare and file Forms W-2 either alphabetically by
W-2 Process, 1150 E. Mountain Dr.” to the address and
employees' last names or numerically by employees'
change the ZIP code to “18702-7997.” See Pub. 15
social security numbers. Do not staple or tape Form W-3
(Circular E) for a list of IRS-approved private delivery
to the related Forms W-2 or Forms W-2 to each other.
services.
These forms are machine read. Staple holes or tears
interfere with machine reading. Also, do not fold Forms
Do not send cash, checks, money orders, or
W-2 and W-3. Send the forms to the SSA in a flat mailing.
other forms of payment with the Forms W-2
!
and W-3 that you submit to the SSA.
Furnishing Copies B, C, and 2 to employees.
CAUTION
Employment tax forms (for example, Form 941 or Form
Generally, you must furnish Copies B, C, and 2 of Form
943), remittances, and Forms 1099 must be sent to the
W-2 to your employees by January 31, 2017. You will
IRS.
meet the “furnish” requirement if the form is properly
addressed and mailed on or before the due date.
Copy 1. Send Copy 1 of Form W-2, if required, to your
If employment ends before December 31, 2016, you
state, city, or local tax department. For more information
may furnish copies to the employee at any time after
concerning Copy 1 (including how to complete boxes 15
employment ends, but no later than January 31, 2017. If
through 20), contact your state, city, or local tax
an employee asks for Form W-2, give him or her the
department.
completed copies within 30 days of the request or within
American Samoa. File Copy 1 of Form W-3SS and
30 days of the final wage payment, whichever is later.
Forms W-2AS at the following address.
However, if you terminate your business, see Terminating
a business.
American Samoa Tax Office
You may furnish Forms W-2 to employees on IRS
Executive Office Building
official forms or on acceptable substitute forms. See
First Floor
Substitute forms. Be sure the Forms W-2 you provide to
Pago Pago, AS 96799
employees are clear and legible and comply with the
requirements in Pub. 1141.
Guam. File Copy 1 of Form W-3SS and Forms W-2GU
at the following address.
Forms W-2 that include logos, slogans, and
advertisements (including advertisements for tax
Guam Department of Revenue and Taxation
preparation software) may be confused with questionable
P.O. Box 23607
Forms W-2. An employee may not recognize the
GMF, GU 96921
importance of the employee copy for tax reporting
purposes due to the use of logos, slogans, and
For additional information about Form W-2GU, see
advertisements. Therefore, the IRS has determined that
logos, slogans, and advertising will not be allowed on
United States Virgin Islands. File Copy 1 of Form
Forms W-3, Copy A of Forms W-2, or any employee
W-3SS and Forms W-2VI at the following address.
copies reporting wages paid. See Pub. 1141 for more
information.
Virgin Islands Bureau of Internal Revenue
Extension of time to furnish Forms W-2 to
6115 Estate Smith Bay
employees. You may request an extension of time to
Suite 225
furnish Forms W-2 to employees by sending a letter to:
St. Thomas, VI 00802
Internal Revenue Service
For additional information about Form W-2VI, see
Attn: Extension of Time Coordinator
240 Murall Drive, Mail Stop 4360
Commonwealth of the Northern Mariana Islands.
Kearneysville, WV 25430
File Form OS-3710 and Copy 1 of Forms W-2CM at the
following address.
Mail your letter on or before the due date for furnishing
Forms W-2 to employees. It must include:
Division of Revenue and Taxation
Your name and address,
Commonwealth of the Northern Mariana Islands
Your EIN,
P.O. Box 5234 CHRB
A statement that you are requesting an extension to
Saipan, MP 96950
furnish “Forms W-2” to employees,
The reason for delay, and
Forms OS-3710 and W-2CM are not IRS forms. For
Your signature or that of your authorized agent.
additional information about Form W-2CM, see
-6-
General Instructions for Forms W-2 and W-3 (2016)
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