Support CenterFAQS about forms W-2 and W-3.
According to the General Instructions for Forms W-2 and W-3:
Who must file Form W-2
You must file Form(s) W-2 if you have one or more employees to whom you made payments (including noncash payments) for the employees services in your trade or business during the tax year.
Who must file Form W-3
Anyone required to file form W-2 must file form W-3 to transmit Copy A of forms W-2. 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 sure to use form W-3 for the correct year.
When to file
Mail or electronically file Copy A of form(s) W-2 and form W-3 with the SSA by January 31, 2018. You may owe a penalty for each form W-2 that you file late.
E-filing
The SSA encourages all employers to e-file. E-filing can save you time and effort and helps ensure accuracy. You must e-file if you are required to file 250 or more forms W-2 or W-2c. If you are required to e-file but fail to do so, you may incur a penalty.
For more information about e-filing Forms W-2 or W-2c and a link to the BSO website, visit the SSAs Employer W-2 Filing Instructions Information.
Waiver from e-filing
You can request a waiver from this requirement by filing form 8508, Request for Waiver From Filing Information Returns Electronically. Submit form 8508 to the IRS at least 45 days before the due date of Form W-2, or 45 days before you file your first Form W-2c. See form 8508 for information about filing this form.
Where to file paper Forms W-2 and W-3
File Copy A of Form W-2 with Form W-3 at the following address.
Social Security Administration
Direct Operations Center
Wilkes-Barre, PA 18769-0001
Box 12Codes
Complete and code this box for all items described below. Note that the codes do not relate to where they should be entered in boxes 12a through 12d on Form W-2. For example, if you are only required to report code D in box 12, you can enter code D and the amount in box 12a of Form W-2. Report in box 12 any items that are listed as codes A through EE. Do not report in box 12 section 414(h)(2) contributions (relating to certain state or local government plans). Instead, use box 14 for these items and any other information that you wish to give to your employee. For example, union dues and uniform payments may be reported in box 14.
Notes:
On Copy A (Form W-2), do not enter more than four items in box 12. If more than four items need to be reported in box 12, use a separate Form W-2 to report the additional items (but enter no more than four items on each Copy A (Form W-2)). On all other copies of Form W-2 (Copies B, C, etc.), you may enter more than four items in box 12 when using an approved substitute.
Use the IRS code designated below for the item you are entering, followed by the dollar amount for that item. Even if only one item is entered, you must use the IRS code designated for that item. Enter the code using a capital letter(s). Use decimal points but not dollar signs or commas.
A Uncollected social security or RRTA tax on tips K 20% excise tax on excess golden parachute
payments V Income from exercise of nonstatutory stock option(s)
B Uncollected Medicare tax on tips (but not
Additional Medicare Tax) L Substantiated employee business expense
reimbursements W Employer contributions (including employee contributions through a cafeteria plan) to an employee's health savings account (HSA)
C Taxable cost of group-term life insurance over
$50,000 M Uncollected social security or RRTA tax on
taxable cost of group-term life insurance over
$50,000 (former employees only) Y Deferrals under a section 409A nonqualified deferred compensation plan
D Elective deferrals under a section 401(k) cash
Or deferred arrangement plan (including a
SIMPLE 401(k) arrangement) N Uncollected Medicare tax on taxable cost of
group-term life insurance over $50,000 (but not Additional Medicare Tax) (former employees only) Z Income under a nonqualified deferred compensation plan that fails to satisfy section 409A
E Elective deferrals under a section 403(b) salary
reduction agreement P Excludable moving expense reimbursements paid directly to employee AA Designated Roth contributions under a section 401(k) plan
F Elective deferrals under a section 408(k)(6)
salary reduction SEP Q Nontaxable combat pay BB Designated Roth contributions under a section 403(b) plan
G Elective deferrals and employer contributions
(including nonelective deferrals) to a section 457(b) deferred compensation plan R Employer contributions to an Archer MSA DD Cost of employer-sponsored health coverage
H Elective deferrals to a section 501(c)(18)(D) tax-exempt organization plan S Employee salary reduction contributions under a section 408(p) SIMPLE plan EE Designated Roth contributions under a governmental section 457(b) plan
J Nontaxable sick pay T Adoption benefits FF Permitted benefits under a qualified small employer health reimbursement arrangement
Box 13Check boxes
Note:Check all boxes that apply.
Statutory employee
Check this box for statutory employees whose earnings are subject to social security and Medicare taxes but not subject to federal income tax withholding. Do not check this box for common-law employees. There are workers who are independent contractors under the common-law rules but are treated by statute as employees. They are called statutory employees.
For details on statutory employees and common-law employees, see section 1 in Pub. 15-A.
Retirement plan
Check this box if the employee was an active participant (for any part of the year) in any of the following.
A qualified pension, profit-sharing, or stock-bonus plan described in section 401(a) (including a 401(k) plan).
An annuity plan described in section 403(a).
An annuity contract or custodial account described in section 403(b).
A simplified employee pension (SEP) plan described in section 408(k).
A SIMPLE retirement account described in section 408(p).
A trust described in section 501(c)(18).
A plan for federal, state, or local government employees or by an agency or instrumentality thereof (other than a section 457(b) plan).
Third-party sick pay
Check this box only if you are a third-party sick pay payer filing a Form W-2 for an insured's employee or are an employer reporting sick pay payments made by a third party. See section 6 of Pub. 15-A.
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