Page 423 - Individual Forms & Instructions Guide

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
under MSRRA, their income from services would not be Pub. 1223 prohibits advertising on Form W-2c. You
taxable income for Guam tax purposes. Federal income must not include advertising on any copy of Form W-2c,
taxes should be withheld and remitted to the IRS. State including coupons providing discounts on tax preparation
and local income taxes may need to be withheld and services attached to the employee copies. See Pub. 1223
remitted to state and local tax authorities. You should for further information.
consult with state, local, or U.S. territory tax authorities Need Help?
regarding your withholding obligations under MSRRA.
However, for any taxable year of the marriage, the Help with e-filing. If you have questions about how to
civilian spouse may elect to use the same residence for register or use BSO, call 800-772-6270 (toll free) to speak
purposes of taxation as the servicemember regardless of with an employer reporting technician at the SSA. The
the date on which the marriage of the spouse and the hours of operation are Monday through Friday from 7:00
servicemember occurred. a.m. to 7:00 p.m. Eastern time. If you experience
In the previous example, the spouse would be allowed problems using any of the services within BSO, call
to elect to use the same residence as the servicemember. 888-772-2970 (toll free) to speak with a systems operator
Nonqualified deferred compensation plans. You are in technical support at the SSA. To speak with the SSA's
Employer Services Liaison Officer (ESLO) for the U.S.
not required to complete box 12 with code Y (Deferrals Virgin Islands, call 212-264-4402 (not a toll-free number).
under a section 409A nonqualified deferred compensation For Guam, the Commonwealth of the Northern Mariana
plan). Section 409A provides that all amounts deferred Islands, or American Samoa, call 510-970-8247 (not a
under a nonqualified deferred compensation (NQDC) plan toll-free number). For all other employers, contact the
for all tax years are includible in gross income unless ESLO that services your region. For a complete telephone
certain requirements are satisfied. See Nonqualified listing, visit the SSA’s Employer W-2 Filing Instructions &
deferred compensation plans under Special Reporting Information website at SSA.gov/employer/
Situations for Form W-2 and the Nonqualified Deferred wage_reporting_specialists.htm.
Compensation Reporting Example Chart.
Information reporting customer service site. The IRS
Reporting the cost of group health insurance cover- operates a centralized customer service site to answer
age. You must report the cost of employer-sponsored questions about reporting on Forms W-2, W-3, 1099, and
health coverage in box 12 using code DD. However, other information returns. If you have questions about
transitional relief applies to certain employers and certain reporting on these forms, call 866-455-7438 (toll free).
types of plans. For more information, see Box 12—Codes
for Code DD—Cost of employer-sponsored health TTY/TDD equipment. Telephone help is available using
coverage. TTY/TDD equipment for persons who are deaf, hard of
hearing, or have a speech disability. If you have questions
Severance payments. Severance payments are wages about reporting on information returns (Forms 1096, 1097,
subject to social security and Medicare taxes. As noted in 1098, 1099, 3921, 3922, 5498, W-2, W-2G, and W-3), call
section 15 of Pub. 15 (Circular E), severance payments 304-579-4827.
are also subject to income tax withholding and FUTA tax. Employment tax information. Detailed employment tax
Substitute forms. You may use an acceptable substitute information is given in:
form instead of an official IRS form. • Pub. 15 (Circular E), Employer's Tax Guide;
Form W-2. If you are not using the official IRS form to • Pub. 15-A, Employer's Supplemental Tax Guide;
furnish Form W-2 to employees or to file with the SSA, • Pub. 15-B, Employer's Tax Guide to Fringe Benefits;
you may use an acceptable substitute form that complies • Pub. 15-T, Federal Income Tax Withholding Methods;
with the rules in Pub. 1141, General Rules and • Pub. 51 (Circular A), Agricultural Employer's Tax Guide;
Specifications for Substitute Forms W-2 and W-3. Pub. and
1141 is a revenue procedure that explains the • Pub. 80 (Circular SS), Federal Tax Guide for Employers
requirements for format and content of substitute Forms in the U.S. Virgin Islands, Guam, American Samoa, and
W-2 and W-3. Your substitute forms must comply with the the Commonwealth of the Northern Mariana Islands.
requirements in Pub. 1141. You can also call the IRS with your employment tax
Pub. 1141 prohibits advertising on Form W-2. You must questions at 800-829-4933 or go to IRS.gov/
not include advertising on any copy of Form W-2, EmploymentTaxes.
including coupons providing discounts on tax preparation How To Get Forms and Publications
services attached to the employee copies. See Pub. 1141
for further information. Internet. You can access IRS.gov 24 hours a day, 7 days
Form W-2c. If you are not using the official IRS form to a week to:
furnish Form W-2c to employees or to file with the SSA, • Download, view, and order tax forms, instructions, and
you may use an acceptable substitute form that complies publications.
with the rules in Pub. 1223, General Rules and • Access commercial tax preparation and e-file services.
Specifications for Substitute Forms W-2c and W-3c. Pub. • Research your tax questions online.
1223 is a revenue procedure that explains the • See answers to frequently asked tax questions.
requirements for format and content of substitute Forms • Search publications online by topic or keyword.
W-2c and W-3c. Your substitute forms must comply with • View Internal Revenue Bulletins published in the last
the requirements in Pub. 1223. few years.

-4- General Instructions for Forms W-2 and W-3 (2023)