Page 420 - Individual Forms & Instructions Guide

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2023 Userid: CPM Schema: Leadpct: 100% Pt. size: 10 14:39 - 29-Dec-2022
Department of the Treasury
Internal Revenue Service
General Instructions for
Forms W-2 and W-3
(Including Forms W-2AS, W-2CM, W-2GU, W-2VI, W-3SS, W-2c, and W-3c)

Section references are to the Internal Revenue Code the threshold for mandatory electronic filing. Currently,
unless otherwise noted. electronic filing is required if 250 returns of one type are

Contents Page filed. If final regulations are issued and effective for 2023
tax returns required to be filed in 2024, we will post an
Future Developments . . . . . . . . . . . . . . . . . . . . . . . . 1 article at IRS.gov/FormW2 explaining the change. Until
What's New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 final regulations are issued, however, the number remains
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 at 250, as reflected in these instructions.
Need Help? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Disaster tax relief. Disaster tax relief is available for
How To Get Forms and Publications . . . . . . . . . . . . . 4 those affected by recent disasters. For more information
Common Errors on Forms W-2 . . . . . . . . . . . . . . . . . 5 about disaster relief, go to IRS.gov/DisasterTaxRelief.
General Instructions for Forms W-2 and W-3 . . . . . . . 5 Penalties increased. Failure to file and failure to furnish
Special Reporting Situations for Form W-2 . . . . . . . . . 7 penalties, and penalties for intentional disregard of filing
Penalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 and payee statement requirements, have increased due
Specific Instructions for Form W-2 . . . . . . . . . . . . . . 15 to adjustments for inflation. The higher penalty amounts
Specific Instructions for Form W-3 . . . . . . . . . . . . . . 23 apply to returns required to be filed after December 31,
General Instructions for Forms W-2c and W-3c . . . . . 25 2023. See Penalties for more information.
Special Situations for Forms W-2c and W-3c . . . . . . 25 Reminders
Specific Instructions for Form W-2c . . . . . . . . . . . . . 27 Discrepancies when reconciling Forms W-2 and W-3
Specific Instructions for Form W-3c . . . . . . . . . . . . . 28 with Forms 941, 941-SS, 943, 944, CT-1, and Sched-
Form W-2 Reference Guide for Box 12 Codes . . . . . 30 ule H (Form 1040) due to coronavirus (COVID-19) re-
Form W-2 Box 13 Retirement Plan Checkbox lated employment tax credits and other tax relief.
Decision Chart . . . . . . . . . . . . . . . . . . . . . . . . . 30 You may have a discrepancy when reconciling Forms W-2
Nonqualified Deferred Compensation Reporting and W-3 to Forms 941, 941-SS, 943, 944, CT-1, and
Example Chart . . . . . . . . . . . . . . . . . . . . . . . . . 31 Schedule H (Form 1040) if you utilized any of the
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 COVID-19 tax relief. See Pub. 15 or Pub. 51, the
Future Developments instructions for your respective employment tax form, and
the Caution under Reconciling Forms W-2, W-3, 941,
For the latest information about developments related to 941-SS, 943, 944, CT-1, and Schedule H (Form 1040), for
Forms W-2 and W-3 and their instructions, such as more information.
legislation enacted after they were published, go to Due date for filing with SSA. The due date for filing
IRS.gov/FormW2. 2023 Forms W-2, W-2AS, W-2CM, W-2GU, W-2VI, W-3,
What's New and W-3SS with the SSA is January 31, 2024, whether
you file using paper forms or electronically.
Forms W-2 (including Forms W-2AS, W-2GU, and Extensions of time to file. Extensions of time to file
W-2VI) redesigned. Beginning with the tax year 2023
forms (filed in tax year 2024), you may complete and print Form W-2 with the SSA are not automatic. You may
Copies 1, B, C, 2 (if applicable), and D (if applicable) of request one 30-day extension to file Form W-2 by
submitting a complete application on Form 8809,
Forms W-2, W-2AS, W-2GU, and W-2VI on IRS.gov to Application for Extension of Time To File Information
provide to the respective recipient. An entry made in any Returns, indicating that at least one of the criteria on the
one of these copies will automatically populate to the
other copies. As before, Copy A cannot be completed form and instructions for granting an extension applies,
online to print and file with the SSA and is posted on and signing under penalties of perjury. The IRS will only
grant the extension in extraordinary circumstances or
IRS.gov for informational purposes only. Copy D for catastrophe. See Extension of time to file Forms W-2 with
employers and the Note for Employers that was the SSA for more information. This does not affect
previously provided on the back of Copy D has been
removed from the Forms W-2AS, W-2GU, and W-2VI to extensions of time to furnish Forms W-2 to employees.
reduce the number of pages for printing purposes. See Extension of time to furnish Forms W-2 to employees
for more information.
Electronic filing of returns. The Taxpayer First Act of
2019, enacted July 1, 2019, authorized the Department of
the Treasury and the IRS to issue regulations that reduce

Dec 29, 2022 Cat. No. 25979S