Instructions For Forms W-2 And W-3 - Wage And Tax Statement And Transmittal Of Wage And Tax Statements - 2016 Page 14
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32The penalty applies if you fail to provide the statement by
employees' last names or numerically by employees'
January 31, 2017, if you fail to include all information
SSNs.
required to be shown on the statement, or if you include
Also see the Caution in How To Get Forms and
incorrect information on the statement.
Publications.
The amount of the penalty is based on when you
Calendar year basis. The entries on Form W-2 must be
furnish the correct payee statement. This penalty is an
based on wages paid during the calendar year. Use Form
additional penalty and is applied in the same manner, and
W-2 for the correct tax year. For example, if the employee
with the same amounts, as in Failure to file correct
worked from December 21, 2016, through January 8,
information returns by the due date.
2017, and the wages for that period were paid on January
Exceptions to the penalty. An inconsequential error
10, 2017, include those wages on the 2017 Form W-2.
or omission is not considered a failure to include correct
Multiple forms. If necessary, you can issue more than
information. An inconsequential error or omission cannot
one Form W-2 to an employee. For example, you may
reasonably be expected to prevent or hinder the payee
need to report more than four coded items in box 12 or
from timely receiving correct information and reporting it
you may want to report other compensation on a second
on his or her income tax return or from otherwise putting
form. If you issue a second Form W-2, complete boxes a,
the statement to its intended use. Errors and omissions
b, c, d, e, and f with the same information as on the first
that are never inconsequential are those relating to:
Form W-2. Show any items that were not included on the
A dollar amount,
first Form W-2 in the appropriate boxes.
A significant item in a payee's address, and
Do not report the same federal, American Samoa,
The appropriate form for the information provided, such
CNMI, Guam, or U.S. Virgin Islands tax data to the SSA
as whether the form is an acceptable substitute for the
on more than one Copy A.
official IRS form.
See Exceptions to the penalty in Failure to file correct
For each Form W-2 showing an amount in box 3
information returns by the due date, for additional
or box 7, make certain that box 5 equals or
TIP
exceptions to the penalty for failure to file correct payee
exceeds the sum of boxes 3 and 7.
statements.
Void. Check this box when an error is made on Form W-2
Intentional disregard of payee statement
and you are voiding it because you are going to complete
requirements. If any failure to provide a correct payee
a new Form W-2. Do not include any amounts shown on
statement (Form W-2) to an employee is due to intentional
“Void” forms in the totals you enter on Form W-3. See
disregard of the requirements to furnish a correct payee
Corrections.
statement, the penalty is $530 per Form W-2 with no
maximum penalty.
Box a—Employee's social security number. Enter the
number shown on the employee's social security card.
Civil damages for fraudulent filing of Forms W-2. If
you willfully file a fraudulent Form W-2 for payments that
If the employee does not have a card, he or she should
you claim you made to another person, that person may
apply for one by completing Form SS-5, Application for a
be able to sue you for damages. If you are found liable,
Social Security Card. The SSA lets you verify employee
you may have to pay $5,000 or more in damages. You
names and SSNs online. For information about these free
may also be subject to criminal sanctions.
services, visit the Employer W-2 Filing Instructions &
Information website at
Specific Instructions for Form W-2
If you have questions about using these services, call
1-800-772-6270 (toll free) to speak with an employer
How to complete Form W-2. Form W-2 is a multi-part
reporting technician at the SSA.
form. Ensure all copies are legible. Send Copy A to the
If the employee has applied for a card but the number
SSA; Copy 1, if required, to your state, city, or local tax
is not received in time for filing, enter “Applied For” in box
department; and Copies B, C, and 2 to your employee.
a on paper Forms W-2 filed with the SSA. If e-filing, enter
Keep Copy D, and a copy of Form W-3, with your records
zeros (000-00-0000 if creating forms online or 000000000
for 4 years.
if uploading a file).
Enter the information on Form W-2 using black ink in
Ask the employee to inform you of the number and
12-point Courier font. Copy A is read by machine and
name as they are shown on the social security card when
must be typed clearly with no corrections made to the
it is received. Then correct your previous report by filing
entries and with no entries exceeding the size of the
Form W-2c showing the employee's SSN. If the employee
boxes. Entries completed by hand, in script or italic fonts,
needs to change his or her name from that shown on the
or in colors other than black cannot be read by the
card, the employee should call the SSA at
machines. Make all dollar entries on Copy A without the
1-800-772-1213.
dollar sign and comma but with the decimal point
(00000.00). Show the cents portion of the money
If you do not provide the correct employee name and
amounts. If a box does not apply, leave it blank.
SSN on Form W-2, you may owe a penalty unless you
have reasonable cause. For more information, see Pub.
Send the whole Copy A page of Form W-2 with Form
1586, Reasonable Cause Regulations & Requirements for
W-3 to the SSA even if one of the Forms W-2 on the page
Missing and Incorrect Name/TINs.
is blank or void. Do not staple Forms W-2 together or to
ITINs for aliens. Do not accept an ITIN in place of an
Form W-3. File Forms W-2 either alphabetically by
SSN for employee identification or for work. An ITIN is
-14-
General Instructions for Forms W-2 and W-3 (2016)
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