Instructions For Forms W-2 And W-3 - Wage And Tax Statement And Transmittal Of Wage And Tax Statements - 2016 Page 7

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Requests for an extension of time to furnish
from a section 125 (cafeteria) plan, but not including
Forms W-2 to employees are not automatically
adoption benefits forfeited from a cafeteria plan) are
!
granted. If approved, an extension will generally
subject to social security, Medicare, and railroad
CAUTION
be for no more than 15 days from the due date, unless the
retirement taxes and must be reported in boxes 3 and 5.
need for up to a total of 30 days is clearly shown. See
(Use box 14 if railroad retirement taxes apply.) Also, the
Pub. 1220. Requests for an extension of time to furnish
total amount must be reported in box 12 with code T.
recipient statements for more than 10 payers must be
For more information on adoption benefits, see Notice
submitted electronically.
97-9, 1997-1 C.B. 365, which is on page 35 of Internal
Revenue Bulletin 1997-2 at
Undeliverable Forms W-2. Keep for 4 years any
irb97-02.pdf. Advise your employees to see the
employee copies of Forms W-2 that you tried to but could
Instructions for Form 8839, Qualified Adoption Expenses.
not deliver. However, if the undelivered Form W-2 can be
produced electronically through April 15th of the fourth
Agent reporting. An agent who has an approved Form
year after the year at issue, you do not need to keep
2678, Employer/Payer Appointment of Agent, should
undeliverable employee copies. Do not send
enter the following in box c of Form W-2:
undeliverable employee copies of Forms W-2 to the
(Name of agent)
Social Security Administration (SSA).
Agent for (name of employer)
Taxpayer identification numbers (TINs). Employers
Address of agent
use an employer identification number (EIN)
Each Form W-2 should reflect the EIN of the agent in
(00-0000000). Employees use a social security number
box b. An agent files one Form W-3 for all of the Forms
(SSN) (000-00-0000). When you list a number, separate
W-2 and enters its own information in boxes e, f, and g of
the nine digits properly to show the kind of number. Do not
Form W-3 as it appears on the agent's related
accept an IRS individual taxpayer identification number
employment tax returns (for example, Form 941). Enter
(ITIN) in place of an SSN for employee identification or for
the client-employer's EIN in box h of Form W-3 if the
Form W-2 reporting. An ITIN is only available to resident
Forms W-2 relate to only one employer (other than the
and nonresident aliens who are not eligible for U.S.
agent); if not, leave box h blank.
employment and need identification for other tax
If the agent (a) is acting as an agent for two or more
purposes. An ITIN will expire for any taxpayer who fails to
employers or is an employer and is acting as an agent for
file a federal income tax return for five consecutive tax
another employer, and (b) pays social security wages to
years. You can identify an ITIN because it is a 9-digit
an individual on behalf of more than one employer, the
number formatted like an SSN beginning with the number
agent should file separate Forms W-2 for the affected
“9” and with a number in one of the following ranges in the
employee reflecting the wages paid by each employer.
fourth and fifth digit: 70-88, 90-92, or 94-99 (for example,
9NN-70-NNNN). Do not auto populate an ITIN into box
See Rev. Proc. 2013-39, 2013-52 I.R.B. 830 available
a—Employee's social security number on Form W-2. See
at and Form
section 4 of Pub. 15 (Circular E).
2678 instructions for procedures to be followed in
applying to be an agent.
An individual with an ITIN who later becomes
eligible to work in the United States must obtain
Generally, an agent is not responsible for
!
an SSN from the Social Security Administration.
refunding excess social security or railroad
TIP
CAUTION
retirement (RRTA) tax withheld from employees.
The IRS uses SSNs to check the payments that you
If an employee worked for more than one employer during
report against the amounts shown on employees' tax
2016 and had more than $7,347 in social security and Tier
returns. The SSA uses SSNs to record employees'
1 RRTA tax withheld, he or she should claim the excess
earnings for future social security and Medicare benefits.
on the appropriate line of Form 1040, Form 1040A, or
When you prepare Form W-2, be sure to show the correct
Form 1040NR. If an employee had more than $4321.80 in
SSN for each employee. Do not truncate the employees'
Tier 2 RRTA tax withheld from more than one employer,
SSNs on Form W-2. For information about verifying SSNs,
the employee should claim a refund on Form 843, Claim
see section 4 of Pub. 15 (Circular E) or visit the SSA's
for Refund and Request for Abatement.
Employer W-2 Filing Instructions & Information website at
Archer MSA. An employer's contribution to an
employee's Archer MSA is not subject to federal income
Form W-2 e-filed with the SSA must contain the
tax withholding or social security, Medicare, or railroad
same TINs as shown on all copies of Form W-2
!
retirement taxes if it is reasonable to believe at the time of
furnished to employees.
CAUTION
the payment that the contribution will be excludable from
the employee's income. However, if it is not reasonable to
Special Reporting Situations for Form
believe at the time of payment that the contribution will be
excludable from the employee's income, employer
W-2
contributions are subject to income tax withholding and
social security and Medicare taxes (or railroad retirement
Adoption benefits. Amounts paid or expenses incurred
taxes, if applicable) and must be reported in boxes 1, 3,
by an employer for qualified adoption expenses under an
and 5. (Use box 14 if railroad retirement taxes apply.)
adoption assistance program are not subject to federal
income tax withholding and are not reportable in box 1.
You must report all employer contributions to an Archer
However, these amounts (including adoption benefits paid
MSA in box 12 of Form W-2 with code R. Employer
-7-
General Instructions for Forms W-2 and W-3 (2016)

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