Instructions For Forms W-2 And W-3 - Wage And Tax Statement And Transmittal Of Wage And Tax Statements - 2017 Page 7
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33interfere with machine reading. Also, do not fold Forms
undeliverable employee copies of Forms W-2 to the
W-2 and W-3. Send the forms to the SSA in a flat mailing.
Social Security Administration (SSA).
Furnishing Copies B, C, and 2 to employees.
Taxpayer identification numbers (TINs). Employers
Generally, you must furnish Copies B, C, and 2 of Form
use an employer identification number (EIN)
W-2 to your employees by January 31, 2018. You will
(XX-XXXXXXX). Employees use a social security number
meet the “furnish” requirement if the form is properly
(SSN) (XXX-XX-XXXX). When you list a number, separate
addressed and mailed on or before the due date.
the nine digits properly to show the kind of number.
If employment ends before December 31, 2017, you
Do not accept an IRS individual taxpayer identification
may furnish copies to the employee at any time after
number (ITIN) in place of an SSN for employee
employment ends, but no later than January 31, 2018. If
identification or for Form W-2 reporting. An ITIN is only
an employee asks for Form W-2, give him or her the
available to resident and nonresident aliens who are not
completed copies within 30 days of the request or within
eligible for U.S. employment and need identification for
30 days of the final wage payment, whichever is later.
other tax purposes. An ITIN will expire if it is not used at
However, if you terminate your business, see Terminating
least once on a federal tax return in the last three
a business.
consecutive tax years, either as the filer or a dependent.
ITINs issued before 2013 are scheduled to expire
You may furnish Forms W-2 to employees on IRS
according to an annual schedule. For more information,
official forms or on acceptable substitute forms. See
see the Instructions for Form W-7 or visit IRS.gov/itin. You
Substitute forms. Be sure the Forms W-2 you provide to
can identify an ITIN because it is a 9-digit number
employees are clear and legible and comply with the
formatted like an SSN beginning with the number “9” and
requirements in Pub. 1141.
with a number in one of the following ranges in the fourth
Forms W-2 that include logos, slogans, and
and fifth digit: 50–65, 70–88, 90–92, and 94–99 (for
advertisements (including advertisements for tax
example, 9NN-70-NNNN). Do not auto populate an ITIN
preparation software) may be confused with questionable
into box a—Employee's social security number on Form
Forms W-2. An employee may not recognize the
W-2. See section 4 of Pub. 15 (Circular E).
importance of the employee copy for tax reporting
An individual with an ITIN who later becomes
purposes due to the use of logos, slogans, and
eligible to work in the United States must obtain
advertisements. Therefore, the IRS has determined that
!
an SSN from the Social Security Administration.
logos, slogans, and advertising will not be allowed on
CAUTION
Forms W-3, Copy A of Forms W-2, or any employee
The IRS uses SSNs to check the payments that you
copies reporting wages paid. See Pub. 1141 for more
report against the amounts shown on employees' tax
information.
returns. The SSA uses SSNs to record employees'
Extension of time to furnish Forms W-2 to
earnings for future social security and Medicare benefits.
employees. You may request an extension of time to
When you prepare Form W-2, be sure to show the correct
furnish Forms W-2 to employees by sending a letter to:
SSN for each employee. Do not truncate the employees'
SSNs on Form W-2. For information about verifying SSNs,
Internal Revenue Service
see section 4 of Pub. 15 (Circular E) or visit the SSA's
Attn: Extension of Time Coordinator
Employer W-2 Filing Instructions & Information website at
240 Murall Drive, Mail Stop 4360
SSA.gov/employer.
Kearneysville, WV 25430
Form W-2 e-filed with the SSA must contain the
Mail your letter on or before the due date for furnishing
same TINs as shown on all copies of Form W-2
!
Forms W-2 to employees. It must include:
furnished to employees.
CAUTION
Your name and address,
Your EIN,
Special Reporting Situations for Form
A statement that you are requesting an extension to
W-2
furnish “Forms W-2” to employees,
The reason for delay, and
Your signature or that of your authorized agent.
Adoption benefits. Amounts paid or expenses incurred
by an employer for qualified adoption expenses under an
Requests for an extension of time to furnish
adoption assistance program are not subject to federal
Forms W-2 to employees are not automatically
!
income tax withholding and are not reportable in box 1.
granted. If approved, an extension will generally
However, these amounts (including adoption benefits paid
CAUTION
be for no more than 15 days from the due date, unless the
from a section 125 (cafeteria) plan, but not including
need for up to a total of 30 days is clearly shown. See the
adoption benefits forfeited from a cafeteria plan) are
2017 General Instructions for Certain Information Returns.
subject to social security, Medicare, and railroad
Undeliverable Forms W-2. Keep for 4 years any
retirement taxes and must be reported in boxes 3 and 5.
employee copies of Forms W-2 that you tried to but could
(Use box 14 if railroad retirement taxes apply.) Also, the
not deliver. However, if the undelivered Form W-2 can be
total amount must be reported in box 12 with code T.
produced electronically through April 15th of the fourth
For more information on adoption benefits, see Notice
year after the year at issue, you do not need to keep
97-9, 1997-1 C.B. 365, which is on page 35 of Internal
undeliverable employee copies. Do not send
Revenue Bulletin 1997-2 at
IRS.gov/pub/irs-irbs/
-7-
General Instructions for Forms W-2 and W-3 (2017)
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