Page 424 - 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.
• Sign up to receive local and national tax news by email. Only in very limited situations will you not have to file
You can order forms, instructions, and publications at Form W-2. This may occur if you were not required to
IRS.gov/OrderForms. For any other tax information, go to withhold any income tax, social security tax, or Medicare
IRS.gov/Help/Tax-Law-Questions. tax and you paid the employee less than $600, such as for
certain election workers and certain foreign agricultural
Do not print Copy A of Forms W-2, W-3, W-2c, or workers. See Election workers and Foreign agricultural
! W-3c from IRS.gov and then file them with the workers, later.
CAUTION SSA. The SSA accepts only e-filed reports and Unless otherwise noted, references to Medicare tax
the official red-ink versions (or approved substitute
versions) of these forms. For more information about include Additional Medicare Tax.
acceptable substitute versions, see Substitute forms. For If you are required to e-file Forms W-2 or want to take
information about e-filing, see E-filing advantage of the benefits of e-filing, see E-filing.

Common Errors on Forms W-2 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.
Forms W-2 provide information to your employees, the Make a copy of Form W-3 and a copy of each Form W-2
SSA, the IRS, and state and local governments. Avoid Copy A (For SSA) to keep for your records for at least 4
making the following errors, which cause processing years. Be sure to use Form W-3 for the correct year. If you
delays. are filing Forms W-2 electronically, also see E-filing.
Household employers. Even employers with only one
Do not: household employee must file Form W-3 to transmit Copy
• Download Copy A of Forms W-2, W-2AS, W-2GU, A of Form W-2. On Form W-3, check the “Hshld. emp.”
W-2VI, and W-3SS; or Form W-3 from IRS.gov and file checkbox in box b. For more information, see Schedule H
with the SSA. (Form 1040), Household Employment Taxes, and its
• Omit the decimal point and cents from entries. separate instructions. You must have an employer
• Make entries using ink that is too light. Use only black identification number (EIN). See Box b—Employer
ink. identification number (EIN).
• Make entries that are too small or too large. Use Who may sign Form W-3. A transmitter or sender
12-point Courier font, if possible. (including a service bureau, reporting agent, paying agent,
• Add dollar signs to the money-amount boxes. They or disbursing agent) may sign Form W-3 (or use its PIN to
have been removed from Copy A and are not required. e-file) for the employer or payer only if the sender satisfies
• Inappropriately check the “Retirement plan” checkbox both of the following.
in box 13. See Retirement plan. • It is authorized to sign by an agency agreement
• Misformat the employee's name in box e. Enter the (whether oral, written, or implied) that is valid under state
employee's first name and middle initial in the first box, law; and
their surname in the second box, and their suffix (such as • It writes “For (name of payer)” next to the signature
“Jr.”) in the third box (optional). (paper Form W-3 only).
• Enter the incorrect employer identification number (EIN)
or the employee’s SSN for the EIN. Use of a reporting agent or other third-party
• Cut, fold, or staple Copy A paper forms mailed to SSA. ! payroll service provider does not relieve an
• Mail any other copy other than Copy A of Form W-2 to CAUTION employer of the responsibility to ensure that
the SSA. Forms W-2 are furnished to employees and that Forms
W-2 and W-3 are filed with the SSA, correctly and on time.
General Instructions for Forms See Penalties for more information.
W-2 and W-3 Be sure that the payer's name and EIN on Forms W-2 and

Who must file Form W-2. You must file Form(s) W-2 if W-3 are the same as those used on the Form 941,
Employer's QUARTERLY Federal Tax Return; Form 943,
you have one or more employees to whom you made Employer's Annual Federal Tax Return for Agricultural
payments (including noncash payments) for the Employees; Form 944, Employer’s ANNUAL Federal Tax
employees’ services in your trade or business during Return; Form CT-1, Employer's Annual Railroad
2023. Retirement Tax Return; or Schedule H (Form 1040) filed
Complete and file Form W-2 for each employee for by or for the payer.
whom any of the following applies (even if the employee is
related to you). When to file. Mail or electronically file Copy A of Form(s)
• You withheld any income, social security, or Medicare W-2 and Form W-3 with the SSA by January 31, 2024.
tax from wages regardless of the amount of wages; or You may owe a penalty for each Form W-2 that you file
• You would have had to withhold income tax if the late. See Penalties. If you terminate your business, see
employee had claimed no more than one withholding Terminating a business.
allowance (for 2019 or earlier Forms W-4) or had not Extension of time to file Forms W-2 with the SSA.
claimed exemption from withholding on Form W-4; or You may request only one extension of time to file Form
• You paid $600 or more in wages even if you did not W-2 with the SSA by submitting a complete application on
withhold any income, social security, or Medicare tax. Form 8809, Application for Extension of Time To File
Information Returns. When completing the Form 8809,
indicate that at least one of the criteria on the form and

General Instructions for Forms W-2 and W-3 (2023) -5-