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Tax Form w3
Tax Form w3
Mail any other copy other than Copy A of Form W-2 to Forms W-2 are furnished to employees and that Forms
the SSA. W-2 and W-3 are filed with the SSA, correctly and on time.
See Penalties for more information.
General Instructions for Forms Be sure that the payer's name and EIN on Forms W-2 and
W-2 and W-3 W-3 are the same as those used on the Form 941,
Employer's QUARTERLY Federal Tax Return; Form 943,
Who must file Form W-2. You must file Form(s) W-2 if
Employer's Annual Federal Tax Return for Agricultural
you have one or more employees to whom you made
Employees; Form 944; Form CT-1, Employer's Annual
payments (including noncash payments) for the
Railroad Retirement Tax Return; or Schedule H (Form
employees’ services in your trade or business during
1040) filed by or for the payer.
2018.
2019. But see Extension of time to furnish Forms W-2 to Forms OS-3710 and W-2CM are not IRS forms. For
employees. additional information about Form W-2CM, see
CNMIDOF.net.
Where to file paper Forms W-2 and W-3. File Copy A
Shipping and mailing. If you file more than one type of
of Form(s) W-2 with Form W-3 at the following address.
employment tax form, group Forms W-2 of the same type
Social Security Administration with a separate Form W-3 for each type, and send them in
Direct Operations Center separate groups. See the specific instructions for Box b
Wilkes-Barre, PA 18769-0001 Kind of Payer and Box b Kind of Employer in Specific
Instructions for Form W-3.
If you use “Certified Mail” to file, change the ZIP Prepare and file Forms W-2 either alphabetically by
TIP code to “18769-0002.” If you use an IRS-approved employees' last names or numerically by employees'
private delivery service, add “Attn: W-2 Process, social security numbers. Do not staple or tape Form W-3
1150 E. Mountain Dr.” to the address and change the ZIP to the related Forms W-2 or Forms W-2 to each other.
code to “18702-7997.” See Pub. 15 (Circular E) for a list of These forms are machine read. Staple holes or tears
IRS-approved private delivery services. interfere with machine reading. Also, do not fold Forms
W-2 and W-3. Send the forms to the SSA in a flat mailing.
Do not send cash, checks, money orders, or Furnishing Copies B, C, and 2 to employees.
! other forms of payment with the Forms W-2 Generally, you must furnish Copies B, C, and 2 of Form
CAUTION and W-3 that you submit to the SSA.
W-2 to your employees by January 31, 2019. You will
Employment tax forms (for example, Form 941 or Form meet the “furnish” requirement if the form is properly
943), remittances, and Forms 1099 must be sent to the addressed and mailed on or before the due date.
IRS.
If employment ends before December 31, 2018, you
Copy 1. Send Copy 1 of Form W-2, if required, to your may furnish copies to the employee at any time after
state, city, or local tax department. For more information employment ends, but no later than January 31, 2019. If
concerning Copy 1 (including how to complete boxes 15 an employee asks for Form W-2, give him or her the
through 20), contact your state, city, or local tax completed copies within 30 days of the request or within
department. 30 days of the final wage payment, whichever is later.
American Samoa. File Copy 1 of Form W-3SS and However, if you terminate your business, see Terminating
Forms W-2AS at the following address. a business.
You may furnish Forms W-2 to employees on IRS
American Samoa Tax Office official forms or on acceptable substitute forms. See
Executive Office Building Substitute forms. Be sure the Forms W-2 you provide to
First Floor employees are clear and legible and comply with the
Pago Pago, AS 96799 requirements in Pub. 1141.
Forms W-2 that include logos, slogans, and
Guam. File Copy 1 of Form W-3SS and Forms W-2GU advertisements (including advertisements for tax
at the following address.
or any employee copies reporting wages paid. Limited The IRS uses SSNs to check the payments that you
exceptions on this prohibition exist with respect to report against the amounts shown on employees' tax
employee copies. See Pub. 1141 for more information. returns. The SSA uses SSNs to record employees'
Extension of time to furnish Forms W-2 to earnings for future social security and Medicare benefits.
employees. You may request an extension of time to When you prepare Form W-2, be sure to show the correct
furnish Forms W-2 to employees by sending a letter to: SSN for each employee. Do not truncate the employees'
SSNs on Form W-2. For information about verifying SSNs,
Internal Revenue Service see section 4 of Pub. 15 (Circular E) or visit the SSA's
Attn: Extension of Time Coordinator Employer W-2 Filing Instructions & Information website at
240 Murall Drive, Mail Stop 4360 SSA.gov/employer.
Kearneysville, WV 25430
Form W-2 e-filed with the SSA must contain the
Mail your letter on or before the due date for furnishing ! same TINs as shown on all copies of Form W-2
Forms W-2 to employees. It must include: CAUTION furnished to employees.
Your name and address,
Your EIN,
A statement that you are requesting an extension to
Special Reporting Situations for Form
furnish “Forms W-2” to employees, W-2
The reason for delay, and
Adoption benefits. Amounts paid or expenses incurred
Your signature or that of your authorized agent.
by an employer for qualified adoption expenses under an
Requests for an extension of time to furnish adoption assistance program are not subject to federal
! Forms W-2 to employees are not automatically income tax withholding and are not reportable in box 1.
CAUTION granted. If approved, an extension generally will However, these amounts (including adoption benefits paid
be granted for no more than 15 days from the due date, from a section 125 (cafeteria) plan, but not including
unless the need for up to a total of 30 days is clearly adoption benefits forfeited from a cafeteria plan) are
shown. See the 2018 General Instructions for Certain subject to social security, Medicare, and railroad
Information Returns. retirement taxes and must be reported in boxes 3 and 5.
Undeliverable Forms W-2. Keep for 4 years any (Use box 14 if railroad retirement taxes apply.) Also, the
employee copies of Forms W-2 that you tried to but could total amount must be reported in box 12 with code T.
not deliver. However, if the undelivered Form W-2 can be For more information on adoption benefits, see Notice
produced electronically through April 15th of the fourth 97-9, 1997-1 C.B. 365, which is on page 35 of Internal
year after the year at issue, you do not need to keep Revenue Bulletin 1997-2 at IRS.gov/pub/irs-irbs/
undeliverable employee copies. Do not send irb97-02.pdf. Advise your employees to see the
undeliverable employee copies of Forms W-2 to the Instructions for Form 8839, Qualified Adoption Expenses.
Social Security Administration (SSA). Agent reporting. An agent who has an approved Form
Taxpayer identification numbers (TINs). Employers 2678, Employer/Payer Appointment of Agent, should
use an employer identification number (EIN) enter the following in box c of Form W-2:
(XX-XXXXXXX). Employees use a social security number (Name of agent)
(SSN) (XXX-XX-XXXX). When you list a number, separate Agent for (name of employer)
the nine digits properly to show the kind of number. Address of agent
Do not accept an IRS individual taxpayer identification Each Form W-2 should reflect the EIN of the agent in
number (ITIN) in place of an SSN for employee box b. An agent files one Form W-3 for all of the Forms
identification or for Form W-2 reporting. An ITIN is W-2 and enters its own information in boxes e, f, and g of
available only to resident and nonresident aliens who are Form W-3 as it appears on the agent's related
not eligible for U.S. employment and need identification employment tax returns (for example, Form 941). Enter
for other tax purposes. An ITIN will expire if it is not used the client-employer's EIN in box h of Form W-3 if the
at least once on a federal tax return in the last three Forms W-2 relate to only one employer (other than the
consecutive tax years, either as the filer or a dependent. agent); if not, leave box h blank.
ITINs issued before 2013 are scheduled to expire
according to an annual schedule. For more information, If the agent (a) is acting as an agent for two or more
see the Instructions for Form W-7 or visit IRS.gov/ITIN. employers or is an employer and is acting as an agent for
You can identify an ITIN because it is a 9-digit number another employer, and (b) pays social security wages to
formatted like an SSN beginning with the number “9” and an individual on behalf of more than one employer, the
with a number in one of the following ranges in the fourth agent should file separate Forms W-2 for the affected
and fifth digit: 50–65, 70–88, 90–92, and 94–99 (for employee reflecting the wages paid by each employer.
box 14. For information on the rules that apply to ministers Boxes for recipient’s name, address, and TIN—the
and certain other religious workers, see Pub. 517, Social estate's name, address, and TIN.
Security and Other Information for Members of the Clergy Box 3: 3000.00 (Even though amounts were withheld
and Religious Workers, and section 4 in Pub. 15-A. for social security and Medicare taxes, the gross amount
Deceased employee's wages. If an employee dies is reported here.)
during the year, you must report the accrued wages, If Employer X made the payment after the year of
vacation pay, and other compensation paid after the date death, the $3,000 would not be subject to social security
of death. Also report wages that were available to the and Medicare taxes and would not be shown on Form
employee while he or she was alive, regardless of W-2. However, the employer would still file Form
whether they actually were in the possession of the 1099-MISC.
employee, as well as any other regular wage payment,
Election workers. Report on Form W-2 payments of you must include these payments in the employee's
$600 or more to election workers for services performed wages for income tax withholding purposes. However, the
in state, county, and municipal elections. File Form W-2 wage increase due to the tax payments is not subject to
for payments of less than $600 paid to election workers if social security, Medicare, or FUTA taxes. For information
social security and Medicare taxes were withheld under a on completing Forms W-2 and W-3 in this situation, see
section 218 (Social Security Act) agreement. Do not the Instructions for Schedule H (Form 1040) and section 4
report election worker payments on Form 1099-MISC. of Pub. 51 (Circular A).
If the election worker is employed in another capacity Federal employers in the CNMI. The U.S. Treasury
with the same government entity, see Rev. Rul. 2000-6, Department and the CNMI Division of Revenue and
which is on page 512 of Internal Revenue Bulletin 2000-6 Taxation entered into an agreement under 5 U.S.C. 5517
at IRS.gov/pub/irs-irbs/irb00-06.pdf. (“5517 agreement”) in December 2006. Under this
Employee business expense reimbursements. agreement, all federal employers (including the
Reimbursements to employees for business expenses Department of Defense) are required to withhold CNMI
must be reported as follows. income taxes, rather than federal income taxes, and
Generally, payments made under an accountable plan deposit the CNMI taxes with the CNMI Treasury for
are excluded from the employee's gross income and are employees who are subject to CNMI taxes and whose
not reported on Form W-2. However, if you pay a per diem regular place of federal employment is in the CNMI.
or mileage allowance and the amount paid for Federal employers also are required to file quarterly and
substantiated miles or days traveled exceeds the amount annual reports with the CNMI Division of Revenue and
treated as substantiated under IRS rules, you must report Taxation. For questions, contact the CNMI Division of
as wages on Form W-2 the amount in excess of the Revenue and Taxation.
amount treated as substantiated. The excess amount is Federal employers may use Form W-2 (rather than
subject to income tax withholding and social security and Forms W-2CM or OS-3710) to report income taxes
Medicare taxes (or railroad retirement taxes, if withheld and paid to CNMI, as well as to report social
applicable). Report the amount treated as substantiated security and Medicare taxes. Use the state boxes 15, 16,
(that is, the nontaxable portion) in box 12 using code L. and 17 for CNMI income tax reporting. See the
See the box 12 instructions for Code L—Substantiated instructions for boxes 15, 16, and 17 under Boxes 15
one Form W-2 to an employee. For example, you may Box b—Employer identification number (EIN). Show
need to report more than four coded items in box 12 or the EIN assigned to you by the IRS (00-0000000). This
you may want to report other compensation on a second should be the same number that you used on your federal
form. If you issue a second Form W-2, complete boxes a, employment tax returns (Forms 941, 941-SS, 943, 944,
b, c, d, e, and f with the same information as on the first CT-1, or Schedule H (Form 1040)). Do not use a prior
Form W-2. Show any items that were not included on the owner's EIN. If you do not have an EIN when filing Forms
first Form W-2 in the appropriate boxes. W-2, enter “Applied For” in box b; do not use your SSN.
Do not report the same federal, American Samoa, You can get an EIN by applying online at IRS.gov/
CNMI, Guam, or U.S. Virgin Islands tax data to the SSA Businesses/Small-Businesses-Self-Employed/Apply-for-
on more than one Copy A. an-Employer-Identification-Number-EIN-Online, or by
filing Form SS-4, Application for Employer Identification
For each Form W-2 showing an amount in box 3
Number. Also see Agent reporting.
TIP or box 7, make certain that box 5 equals or
exceeds the sum of boxes 3 and 7. Box c—Employer's name, address, and ZIP code.
This entry should be the same as shown on your Forms
Void. Check this box when an error is made on Form W-2 941, 941-SS, 943, 944, CT-1, or Schedule H (Form 1040).
and you are voiding it because you are going to complete The U.S. Postal Service recommends that no commas or
a new Form W-2. Do not include any amounts shown on periods be used in return addresses. Also see Agent
“Void” forms in the totals you enter on Form W-3. See reporting.
Corrections.
Box d—Control number. You may use this box to
Box a—Employee's social security number. Enter the identify individual Forms W-2. You do not have to use this
number shown on the employee's social security card. box.
If the employee does not have a card, he or she should Boxes e and f—Employee's name and address. Enter
apply for one by completing Form SS-5, Application for a the name as shown on your employee's social security
Social Security Card. The SSA lets you verify employee card (first name, middle initial, last name). If the name
both SSN and name. You also must complete boxes d employee also must complete Medicare wages and tips in
and f through i. box 5. Enter the total Medicare wages and tips, including
Box f—Employee's previously reported SSN. MQGE-only wages, even if there is no change to the total
Complete this box if you are correcting an employee’s Medicare wages and tips previously reported.
previously reported incorrect SSN and/or name. If the Boxes 8, 10, and 11. Use these boxes to correct
previous SSN was reported as blanks or not available, allocated tips, dependent care benefits, or deferrals and
then box f should be all zeroes. distributions relating to nonqualified plans.
Box g—Employee's previously reported name. Box 12—Codes. Complete these boxes to correct any of
Complete this box if you are correcting an employee’s the coded items shown on Forms W-2. Examples include
previously reported incorrect SSN and/or name. You must uncollected social security and/or Medicare taxes on tips,
enter the employee’s previously reported full name in box taxable cost of group-term life insurance coverage over
g exactly as it was previously reported. If the previous $50,000, elective deferrals (codes D through H, S, Y, AA,
reported name was reported as blanks or not available, BB, and EE), sick pay not includible as income, and
then box g should be all blanks. employee business expenses. See Box 12 Codes in
For boxes f and g, if both the previous SSN and Specific Instructions for Form W-2 for the proper format to
! the previous name were reported as blanks, do use in reporting coded items from box 12 of Forms W-2.
CAUTION not use Form W-2c. Contact the SSA at
Employers should enter both the code and dollar
800-772-6270. amount for both fields on Form W-2c.
Box h—Employee's first name and initial, Last name, If a single Form W-2c does not provide enough blank
Suff. Always enter the employee's correct name. See spaces for corrections, use additional Forms W-2c.
Boxes e and f Employee's name and address for name Box 13. Check the boxes in box 13, under “Previously
formatting information. reported,” as they were checked on the original Form
Box i—Employee's address and ZIP code. Always W-2. Under “Correct information,” check them as they
enter the employee’s correct address. See Boxes e and f should have been checked. For example, if you checked
Employee's name and address for address formatting the “Retirement plan” box on the original Form W-2 by
information. mistake, check the “Retirement plan” checkbox in box 13
under “Previously reported,” but do not check the
You must enter the employee's full name in boxes “Retirement plan” checkbox in box 13 under “Correct
! g and h. information.”
CAUTION
Box 14. Use this box to correct items reported in box 14
Boxes 1 through 20. For the items you are changing, of the original Form W-2 or on a prior Form W-2c. If
enter under “Previously reported” the amount reported on possible, complete box 14 on Copies B, C, 1, and 2 of
the original Form W-2 or the amount reported on a Form W-2c only, not on Copy A.
previously filed Form W-2c. Enter the correct amount
under “Correct information.” Boxes 15 through 20—State/local taxes. If your only
changes to the original Form W-2 are to state or local
Do not make an entry in any of these boxes on Copy A data, do not send Copy A of Form W-2c to the SSA.
unless you are making a change. However, see the Instead, send Form W-2c to the appropriate state or local
Caution for state, local, or federal government employers agency and furnish copies to your employees.
below.
Correcting state information. Contact your state or
Box 2—Federal income tax withheld. Use this box only locality for specific reporting information.
to make corrections because of an administrative error.
(An administrative error occurs only if the amount you
entered in box 2 of the incorrect Form W-2 was not the Specific Instructions for Form W-3c
amount you actually withheld.) If you are correcting Forms Do not staple or tape the Forms W-2c to Form W-3c or to
W-2AS, W-2CM, W-2GU, or W-2VI, box 2 is for income each other. File a separate Form W-3c for each tax year,
tax withheld for the applicable U.S. possession. for each type of form, and for each kind of payer/employer
combination. (The “Third-party sick pay” indicator box
Boxes 5 and 6. Complete these boxes to correct
does not designate a separate kind of payer or employer.)
Medicare wages and tips and Medicare tax withheld.
Make a copy of Form W-3c for your records.
(Exception—do not correct Additional Medicare Tax
withheld unless you need to correct an administrative In the money boxes of Form W-3c, total the amounts
error. An administrative error occurs only if the amount from each box and column on the Forms W-2c you are
you entered in box 6 of the incorrect Form W-2 is not the sending.
amount you actually withheld.) State, local, or federal
A Uncollected social security or RRTA tax on tips L Substantiated employee business expense Y Deferrals under a section 409A nonqualified
reimbursements deferred compensation plan
B Uncollected Medicare tax on tips (but not M Uncollected social security or RRTA tax on Z Income under a nonqualified deferred
Additional Medicare Tax) taxable cost of group-term life insurance over compensation plan that fails to satisfy
$50,000 (former employees only) section 409A
C Taxable cost of group-term life insurance over N Uncollected Medicare tax on taxable cost of AA Designated Roth contributions under a
$50,000 group-term life insurance over $50,000 (but not section 401(k) plan
Additional Medicare Tax) (former employees
only)
D Elective deferrals under a section 401(k) cash P Excludable moving expense reimbursements BB Designated Roth contributions under a
or deferred arrangement plan (including a paid directly to members of the Armed Forces section 403(b) plan
SIMPLE 401(k) arrangement)
E Elective deferrals under a section 403(b) salary Q Nontaxable combat pay DD Cost of employer-sponsored health
reduction agreement coverage
F Elective deferrals under a section 408(k)(6) R Employer contributions to an Archer MSA EE Designated Roth contributions under a
salary reduction SEP governmental section 457(b) plan
G Elective deferrals and employer contributions S Employee salary reduction contributions under FF Permitted benefits under a qualified small
(including nonelective deferrals) to a section a section 408(p) SIMPLE plan employer health reimbursement
457(b) deferred compensation plan arrangement
H Elective deferrals to a section 501(c)(18)(D) T Adoption benefits GG Income from qualified equity grants under
tax-exempt organization plan section 83(i)
J Nontaxable sick pay V Income from exercise of nonstatutory stock HH Aggregate deferrals under section 83(i)
option(s) elections as of the close of the calendar year
K 20% excise tax on excess golden parachute W Employer contributions (including employee
payments contributions through a cafeteria plan) to an
employee's health savings account (HSA)
Lag Method
Under the lag method, an employer may calculate the end-of-the-year amount on
any date in the first quarter of the next calendar year. The amount deferred will be
treated as wages on that date, and the amount deferred that would otherwise have
been taken into account on the last day of the first year must be increased by
income earned on that amount through the date on which the amount is taken into
account.
Section 409A NQDC Plan Failure Box 12, code Z = $400
Example 9—Deferral, immediately vested. No distributions. Plan failure. Amount in the plan account on December 31, 2010, not subject to risk of
Plan balance on January 1, 2010: $325, vested forfeiture and not included in prior-year income: $400 ($325 + $50 + $25)
Regular wages: $100 Current-year distribution: $0
Defer, vested: $50 $400 ($0 + $400)
Employer match, vested: $25 Box 1 = $450 ($100 – $50 + $400)
Plan failure in 2010. Boxes 3 and 5 = $125 ($100 + $25)
Box 11 = $0
Form SSA-131 = $100 ($250 (what box 1 would have been without plan failure) –
$200 (distribution) + $50 (vested deferral))
A N
Additional Medicare Tax withheld 2, 10, 12, 17, 18, D Nonqualified compensation plans 20
20 Deceased employee's wages 8 Nonqualified deferred compensation plans 4, 11
Adoption benefits 7, 17, 20 Deferred compensation 23, 28 Nonqualified Deferred Compensation Reporting
Agent reporting 7 Dependent care benefits 17, 23 Example Chart 30, 31
Agricultural employers 9, 23, 28 Designated Roth contributions 9, 16, 20, 21 Nonqualified plans 18, 23
Allocated tips 17 Disability payments 3 Nonstatutory stock option(s) 20
American Samoa 6 Due date(s) 6 Nontaxable combat pay 20
Archer MSA 8, 16, 20
E O
B Earned income credit (EIC) notice 3 Other EIN 23
Bitcoin 13 Educational assistance programs 9, 16
Box 14—Other 22 E-filing 3, 4, 25
Business Services Online (BSO) 2–4, 25 Election workers 9
Elective deferrals 19 P
Electronic employee statements 3 Penalties 13
Employee's name and address 15, 27 Civil damages for fraudulent filing of Forms
C W-2 14
Calendar year basis 15 Employee's taxes paid by employer 9, 16
Employee business expense reimbursements 9, Exceptions to the penalty 14
Clergy and religious workers 8 Failure to file correct information returns by the
Codes for box 12, Form W-2 18, 27, 29 16, 19
Employer's name and address 15, 23, 26, 28 due date 13
Code AA—Designated Roth contributions under Failure to furnish correct payee statements 14
a section 401(k) plan 20 Employer identification number (EIN) 15, 23, 26, 28
Employment tax information 4 Intentional disregard of filing requirements 14
Code A—Uncollected social security or RRTA tax Intentional disregard of payee statement
on tips 18 Establishment number 23, 28
Extensions 6, 7 requirements 14
Code BB—Designated Roth contributions under Small businesses 14
a section 403(b) plan 20 Privacy Act and Paperwork Reduction Act Notice 29
Code B—Uncollected Medicare tax on tips 18
Code C—Taxable cost of group-term life F
insurance over $50,000 18 Federal employers in the CNMI 9, 22
Code DD—Cost of employer-sponsored health Federal income tax withheld 16 Q
coverage 20 Foreign agricultural workers 10 Qualified small employer health reimbursement
Code D—Elective deferrals under section 401(k) Form 941 or 941-SS 22, 28 arrangement 21
cash or deferred arrangement (plan) 19 Form 944 3, 23, 28
Code EE—Designated Roth contributions under Forms W-2 for U.S. possessions 3
a governmental section 457(b) plan 21 Form W-2 Copy 1 6
Code E—Elective deferrals under a section R
Fringe benefits 10, 16 Railroad employers 12, 23, 28
403(b) salary reduction agreement 19 Furnishing Forms W-2 to employees 6
Code F—Elective deferrals under a section Reconciling Forms W-2, W-3, 941, 941-SS, 943, 944,
408(k)(6) salary reduction SEP 19 CT-1, and Schedule H (Form 1040) 24
Code FF—Permitted benefits under a qualified Reference Guide for Form W-2 Box 12 Codes 29
small employer health reimbursement G Rejected wage reports 2
arrangement 21 General Instructions for Forms W-2 and W-3 5 Repayments, wages received in error 12
Code G—Elective deferrals and employer General instructions for Forms W-2c and W-3c 24 Retirement Plan Checkbox Decision Chart 30
contributions (including nonelective deferrals) Golden parachute payments 10, 19 Retirement plans 22, 30
to any governmental or nongovernmental Governmental section 457(b) plans 3
section 457(b) deferred compensation Government employers 10, 23, 28
plan 19 Group-term life insurance 10, 17, 18 S
Code GG—Income from qualified equity grants Guam 6 Scholarship and fellowship grants 12
under section 83(i) 21 Severance payments 4
Code H—Elective deferrals under section 501(c) Shipping and mailing Form W-2 6
(18)(D) tax-exempt organization plan 19 Sick pay 13, 19, 28, 29
Code HH—Aggregate deferrals under section H
Health flexible spending arrangement (FSA) 2, 11 Signing bonuses 17
83(i) elections as of the close of the calendar SIMPLE retirement account 13, 17, 20
year 21 Health savings account (HSA) 11, 20
Help 4 Social security number (SSN) 2, 7, 15, 27
Code J—Nontaxable sick pay 19 Social security tax withheld 17
Code K—20% excise tax on excess golden Household employers 5, 9, 23, 28
How to complete a form 25 Social security tips 17
parachute payments 19 Social security wages 17
Code L—Substantiated employee business How to complete Form W-2 15
How to complete Form W-3 22 Special reporting situations for Form W-2 7
expense reimbursements 19 Special situations for Forms W-2c and W-3c 25
Code M—Uncollected social security or RRTA How to get forms and publications 4, 5
Specific instructions for Form W-2 15
tax on taxable cost of group-term life Specific instructions for Form W-2c 26
insurance over $50,000 (for former Specific instructions for Form W-3 22
employees). 20 I Specific instructions for Form W-3c 27
Code N—Uncollected Medicare tax on taxable Income tax withheld 27 State and local tax information 22
cost of group-term life insurance over Individual taxpayer identification number (ITIN) 7, 15 State or local 501(c) organizations 23, 28
$50,000 (for former employees) 20 Information reporting customer service site 4 State or local non-501(c) organizations 23, 28
Code P—Excludable moving expense IRS.gov 4 State or territorial ID number 24, 28
reimbursements paid directly to a member of Statutory employee 16, 21
the U.S. Armed Forces 20 Substitute forms 4
Code Q—Nontaxable combat pay 20 Successor/predecessor employers 13
Code R—Employer contributions to an Archer K
MSA 20 Kind of Employer 23, 28
Code S—Employee salary reduction Kind of Payer 22, 28
contributions under a section 408(p) SIMPLE T
plan 20 Taxpayer identification numbers (TINs) 7, 15
Code T—Adoption benefits 20 Terminating a business 13
Code V—Income from the exercise of L Third-party sick pay 23, 24, 28, 29
nonstatutory stock option(s) 20 Lost Form W-2—reissued statement 11 Third-party sick pay recap reporting 22
Code W—Employer contributions to a health Tier 1 railroad retirement (RRTA) tax 8, 12
savings account (HSA) 20 Tier 2 railroad retirement (RRTA) tax 8, 12
Code Y—Deferrals under a section 409A Tips 16–18
nonqualified deferred compensation plan 20 M
Medicaid waiver payments 2 Total number of Forms W-2 23
Code Z—Income under section 409A on a TTY/TDD equipment 4
nonqualified deferred compensation plan 20 Medicare tax withheld 2, 12, 17
Common errors 5 Medicare wages and tips 17
Commonwealth of the Northern Mariana Islands 6 Military differential pay 11
Military employers 18, 23, 28
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Waiver from e-filing 3
When to file 6, 25
U V When to furnish Forms W-2 to employees 6
U.S. possessions 3, 6 Virtual currency 13 Where to file 6, 25
Uncollected taxes on group-term life insurance 20 Void Forms W-2 15, 25 Who may sign 5, 25, 29
Uncollected taxes on tips 18 Who must file 5
Undeliverable Forms W-2 7, 25
United States Virgin Islands 6
USERRA contributions 13, 19, 22 W
Wages 16
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