Form Rev-1189 - Employer Withholding Information Guide For Payroll Services (Page 2 of 4) in pdf

EMPLOYER WITHHOLDING INFORMATION GUIDE FOR PAYROLL SERVICES

FILING RETURNS AND PAYMENTS

PA-W3 Quarterly Returns

The Department of Revenue computer system

Please complete all lines of the record of with-

cannot accept any returns with a negative

holding unless the taxpayer is a quarterly filer. If

amount of withholding. If a reduction in with-

the Department of Revenue does not have a

holding is requested, please indicate the correct

breakdown of withholding, the total withholding

amount of withholding on Line 2 of an amended

will be divided evenly between each period,

PA-W3 and the amount actually paid on Line 3.

which could result in penalties and interest.

Please verify the correct payment frequency

W-2 Transmittal and Wage Statement Filing

when filing PA-W3s. If payments do not match

Information

the record of PA withholding on the W3, interest

If you are filing 250 or more W-2s, you must file

may be charged to the taxpayer.

electronically through e-TIDES or by sending a

Semi-weekly PA-W3 returns are required to be

CD or tape cartridge. Amended W-2s cannot be

filed electronically and e-TIDES is the preferred

filed through e-TIDES therefore, paper W-2Cs

method of filing all returns.

must be filed with an amended REV-1667 form.

When a PA-W3 is amended for years prior to

If you are filing fewer than 250 paper W-2s,

the current year, W-2Cs are required to be filed

please observe the following size requirements:

with the amended PA-W3. The exception is when

Acceptable Paper W-2 sizes

W-2Cs are for employees who are not residents

1. 8½ X 5½ inches

of Pennsylvania and the tax withheld is being

decreased. These W-2Cs will be disallowed and

2. 8½ X 2½ inches

the individual employee must file a PA-40NR

return to obtain a refund.

3. 4¼ X 5½ inches

W-2s and the four quarterly PA-W3s must be in

4. 7½ X 2¾ inches

balance and any amendments that would create

5. 8½ X 2¾ inches

a discrepancy are not allowed.

6. 6½ X 2½ inches

Due to Pennsylvania's three year statute of

limitation, amended PA-W3s will not be accepted

7. 3¾ X 5 inches

for periods older than three years.

8. 3¾ X 5¼ inches

File Upload Process

When uploading W-2s, W3s or deposits, there is

Unacceptable Paper W-2s

no limit on the number of files you may upload,

• All onion skin W-2s

however, there is a limit of 5 MB of data.

• W-2s that are very small

If an import and upload error occurs, this indi-

• W-2s without field labels (e.g. “Employee

cates that something failed within the uploaded

SSN”, “EIN”, “15”, “16” etc.)

file. The problem could be a spacing issue or it

could be something as simple as having a dash in

• W-2s where data is printed on labels or data

the account number. You can view the specific

is unreadable for some other reason

file errors in the upload portion of the program.

• W-2s with a dark background

In e-TIDES production, select:

• Blank W-2s

Admin functions from the left navigation bar

• “Grand-Total” pages

• File upload

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Form Rev-1189 - Employer Withholding Information Guide For Payroll Services Page 2

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