Publication 80 - Federal Tax Guide (Circular Ss) - Internal Revenue Service - 2012 Page 15
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25A correction will not be eligible for interest-free treatment
electronically file your Forms W-2. File your 2011 wage
after the earlier of the following:
and tax statements electronically by April 2, 2012.
•
If you experience problems filing electronically, contact
Receipt of an IRS notice and demand for payment
the SSA at 1-888-772-9270. To speak with the SSA’s
after assessment, or
Employer Services Liaison Officer for your region, call
•
Receipt of an IRS Notice of Determination of Worker
212-264-1117 (toll call) for the U.S. Virgin Islands or
Classification (Letter 3523).
510-970-8247 (toll call) for Guam, American Samoa, and
the Commonwealth of the Northern Mariana Islands.
Collecting underwithheld taxes from employees. If
Waiver. You may request a waiver on Form 8508, Re-
you withhold no social security tax, Medicare tax, or less
quest for Waiver From Filing Information Returns Electron-
than the correct amount of either tax from an employee’s
ically. You must submit Form 8508 to the IRS at least 45
wages, you can make it up by withholding from later pay to
days before the due date of Form W-2AS, W-2CM,
that employee. But you are the one who owes the un-
W-2GU, or Form W-2VI. See the Form 8508 instructions
derpayment. Reimbursement is a matter for settlement
for more information.
between you and the employee. See
section 5
for special
rules for tax on tips.
When and where to file paper forms. By February 29,
Refunding amounts incorrectly withheld from employ-
2012 (or when filing a final return if you make final pay-
ees. If you withheld more than the correct amount of
ments before the end of the year), send your completed
social security tax or Medicare tax from wages paid, and
forms to the following locations.
discover the error before filing Form 941-SS, Form
•
Employers in American Samoa, the Commonwealth
944-SS, or Form 943, repay or reimburse the employee
the amount overwithheld before filing the return.
of the Northern Mariana Islands, Guam, and the U.S.
Virgin Islands must send Copy A of Forms W-2AS,
Note. An employer reimburses an employee by applying
W-2CM, W-2GU, Form W-2VI, and a Form W-3SS,
the overwithheld amount against taxes to be withheld on
Transmittal of Wage and Tax Statements, to the
future wages.
SSA at the address shown on Form W-3SS.
Be sure to keep in your records the employee’s written
•
Send Copy 1 of Forms W-2AS, W-2CM, W-2GU,
receipt showing the date and amount of the repayment or
W-2 VI, and W-3SS to your local tax department. For
record of reimbursement. You must report and pay any
more information on Copy 1, contact your local tax
taxes overwithheld when you file the return for the return
department. Employers in the Commonwealth of the
period in which the overcollection was made if you have
Northern Mariana Islands should contact their local
not repaid or reimbursed the employee.
tax department for instructions on how to file Copy 1.
For an overcollection reported on a previously filed form
941-SS, Form 944-SS, or Form 943, an employer is re-
If you need copies of Forms W-2AS, W-2CM, W-2GU,
quired to repay or reimburse its employees prior to filing an
W-2VI, and W-3SS, see
How To Get Tax Help
in section
adjusted employment tax return. Employers filing claims
13.
for refund of overpaid social security and Medicare taxes
If you go out of business during the year, give your
may either repay or reimburse the employees their share
of FICA tax first or get employee consents to file the claim
employees their Forms W-2 by the due date of your final
for the excess tax on their behalf. Employers must retain
Form 941-SS. File Copy A with the SSA by the last day of
the written receipt of the employee showing the date and
the month after that due date.
amount of the repayment, record of reimbursement, or the
If an employee loses or destroys his or her copies,
written consent of the employee.
furnish that employee copies of Form W-2AS, W-2CM,
W-2GU, or W-2VI marked “REISSUED STATEMENT.” Do
not send Copy A of the reissued form to the SSA.
10. Wage and Tax Statements
Correcting Forms W-2AS, W-2CM, W-2GU, W-2VI, and
By January 31, furnish Copies B and C of Form W-2AS,
W-3SS. If you need to correct a Form W-2AS, W-2CM,
W-2CM, W-2GU, or Form W-2VI to each employee. If an
W-2GU, or Form W-2VI after you have sent Copy A to the
employee stops working for you during the year, furnish
SSA, use Form W-2c, Corrected Wage and Tax State-
the statement at any time after employment ends but no
ment. Furnish employees Copies B and C of Form W-2c.
later than January 31 of the next year. However, if the
Send Copy A with Form W-3c, Transmittal of Corrected
employee asks you for Form W-2, furnish it within 30 days
Wage and Tax Statements, to the SSA at the address
of the request or the last wage payment, whichever is later.
shown on Form W-3c. For more information, see the
Instructions for Forms W-2c and W-3c.
Note. Employers in the Commonwealth of the Northern
Mariana Islands should contact their local tax department
If a form is corrected before you send Copy A to the
for instructions on completing Form W-2CM.
SSA, furnish the employee the corrected copies. Mark the
original Copy A “Void” in the proper box and send the new
When and where to file electronically. If you are re-
Copy A as explained above. Only send the new Copy A to
quired to file 250 or more Forms W-2AS, W-2CM, W-2GU,
SSA; do not send the Copy A marked “Void.” If you are
or Form W-2VI, you must file electronically. See the In-
required to file 250 or more Forms W-2c during a calendar
structions for Forms W-2AS, W-2GU, W-2VI and Form
year, you must file them electronically unless the IRS
W-3SS or call the Social Security Administration (SSA) at
grants you a waiver. For more information, see the Instruc-
1-800-772-6270 for more information. You may also visit
tions for Forms W-2 and W-3.
Social Security’s Employer W-2 Filing Instructions & Infor-
mation website at
to
Publication 80 (2012)
Page 15
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