Federal IRS Income Tax Form for Tax Year 2008 (1/1/ /31/2008)

Transcription

1 Fral IRS Incm Tax Frm fr Tax Yar 2008 (1/1/ /31/2008) Yu can n lngr fil this tax frm fr Tax Yar 2008 (Jan. 1, 2008 Dc. 31, 2008) Yu can cmplt yur back taxs r tax rturns fr prvius tax yars thrugh an fil.cm Tax Prfssinal. Plas cntact fil.cm fr furthr infrmatin. fil.cm prvis a wi rang f IRS Tax Publicatins an Tax Infrmatin. Viw a cmplt list f Fral Tax Frms that can b prpar nlin an fil tgthr with Stat Tax Frms. Estimat Fral Incm Taxs fr Fr fr back taxs r th fr currnt tax yar with th Fral Incm Tax alculatr. Dwnla Fral IRS Tax Frms by Tax Yar: IRS Tax Frms fr Tax Yar 2011 IRS Tax Frms fr Tax Yar 2010 IRS Tax Frms fr Tax Yar 2009 IRS Tax Frms fr Tax Yar 2008, 2007, 2006, 2005, 2004 Gt lctrnic filing supprt an fin answrs t yur tax qustins. Fr furthr hlp with prparing r filing yur tax rturn, plas cntact an fil.cm tax rprsntativ.

2 22222 Vi a Emply s scial scurity numbr Fr Official Us Only OMB N b Emplyr intificatin numbr (EIN) 1 Wags, tips, thr cmpnsatin 2 Fral incm tax withhl c Emplyr s nam, arss, an ZIP c 3 Scial scurity wags 4 Scial scurity tax withhl 5 Micar wags an tips 6 Micar tax withhl 7 Scial scurity tips 8 Allcat tips ntrl numbr 9 Avanc EI paymnt 10 Dpnnt car bnfits f 15 Emply s first nam an initial Emply s arss an ZIP c Last nam Suff. 11 Statutry mply Rtirmnt plan Thir-party sick pay 12a S instructins fr bx 12 Stat Emplyr s stat ID numbr 16 Stat wags, tips, tc. 17 Stat incm tax 18 Lcal wags, tips, tc. 19 Lcal incm tax 20 Lcality nam Nnqualifi plans Othr 12b 12c 12 Frm W-2 Wag an Tax Statmnt 2 py A Fr Scial Scurity Aministratin Sn this ntir pag with Frm W-3 t th Scial Scurity Aministratin; phtcpis ar nt accptabl. 009 Dpartmnt f th Trasury Intrnal Rvnu Srvic Fr Privacy Act an Paprwrk Ructin Act Ntic, s back f py D. at. N D D Nt ut, Fl, r Stapl Frms n This Pag D Nt ut, Fl, r Stapl Frms n This Pag

3 22222 a Emply s scial scurity numbr OMB N b Emplyr intificatin numbr (EIN) 1 Wags, tips, thr cmpnsatin 2 Fral incm tax withhl c Emplyr s nam, arss, an ZIP c 3 Scial scurity wags 4 Scial scurity tax withhl 5 Micar wags an tips 6 Micar tax withhl 7 Scial scurity tips 8 Allcat tips ntrl numbr 9 Avanc EI paymnt 10 Dpnnt car bnfits f 15 Emply s first nam an initial Emply s arss an ZIP c Last nam Suff. Stat Emplyr s stat ID numbr 16 Stat wags, tips, tc. 17 Stat incm tax 18 Lcal wags, tips, tc. 19 Lcal incm tax 20 Lcality nam Nnqualifi plans Statutry mply Othr Rtirmnt plan Thir-party sick pay 12a 12b 12c 12 Frm W-2 Wag an Tax Statmnt 2009 py 1 Fr Stat, ity, r Lcal Tax Dpartmnt Dpartmnt f th Trasury Intrnal Rvnu Srvic

4 a Emply s scial scurity numbr OMB N Saf, accurat, FAST! Us Visit th IRS wbsit at b Emplyr intificatin numbr (EIN) 1 Wags, tips, thr cmpnsatin 2 Fral incm tax withhl c Emplyr s nam, arss, an ZIP c 3 Scial scurity wags 4 Scial scurity tax withhl 5 Micar wags an tips 6 Micar tax withhl 7 Scial scurity tips 8 Allcat tips ntrl numbr 9 Avanc EI paymnt 10 Dpnnt car bnfits f 15 Emply s first nam an initial Emply s arss an ZIP c Last nam Suff. 11 Statutry mply Rtirmnt plan Thir-party sick pay 12a S instructins fr bx 12 Stat Emplyr s stat ID numbr 16 Stat wags, tips, tc. 17 Stat incm tax 18 Lcal wags, tips, tc. 19 Lcal incm tax 20 Lcality nam Nnqualifi plans Othr 12b 12c 12 Frm W-2 Wag an Tax Statmnt 2009 py B T B Fil With Emply s FEDERAL Tax Rturn. This infrmatin is bing furnish t th Intrnal Rvnu Srvic. Dpartmnt f th Trasury Intrnal Rvnu Srvic

5 Ntic t Emply Rfun. Evn if yu nt hav t fil a tax rturn, yu shul fil t gt a rfun if bx 2 shws fral incm tax withhl r if yu can tak th arn incm crit. Earn incm crit (EI). Yu must fil a tax rturn if any amunt is shwn in bx 9. Yu may b abl t tak th EI fr 2009 if (a) yu nt hav a qualifying chil an yu arn lss than $13,440 ($16,560 if marri filing jintly), (b) yu hav n qualifying chil an yu arn lss than $35,463 ($38,583 if marri filing jintly), r (c) yu hav mr than n qualifying chil an yu arn lss than $40,295 ($43,415 if marri filing jintly). Yu an any qualifying chilrn must hav vali scial scurity numbrs (SSNs). Yu cannt tak th EI if yur invstmnt incm is mr than $3,100. Any EI that is mr than yur tax liability is rfun t yu, but nly if yu fil a tax rturn. If yu hav at last n qualifying chil, yu may gt as much as $1,826 f th EI in avanc by cmplting Frm W-5, Earn Incm rit Avanc Paymnt rtificat, an giving it t yur mplyr. lrgy an rligius wrkrs. If yu ar nt subjct t scial scurity an Micar taxs, s Publicatin 517, Scial Scurity an Othr Infrmatin fr Mmbrs f th lrgy an Rligius Wrkrs. rrctins. If yur nam, SSN, r arss is incrrct, crrct pis B,, an 2 an ask yur mplyr t crrct yur mplymnt rcr. B sur t ask th mplyr t fil Frm W-2c, rrct Wag an Tax Statmnt, with th Scial Scurity Aministratin (SSA) t crrct any nam, SSN, r mny amunt rrr rprt t th SSA n Frm W-2. If yur nam an SSN ar crrct but ar nt th sam as shwn n yur scial scurity car, yu shul ask fr a nw car that isplays yur crrct nam at any SSA ffic r by calling rit fr xcss taxs. If yu ha mr than n mplyr in 2009 an mr than $6, in scial scurity an/r Tir I railra rtirmnt (RRTA) taxs wr withhl, yu may b abl t claim a crit fr th xcss against yur fral incm tax. If yu ha mr than n railra mplyr an mr than $3, in Tir II RRTA tax was withhl, yu als may b abl t claim a crit. S yur Frm 1040 r Frm 1040A instructins an Publicatin 505, Tax Withhling an Estimat Tax. (Als s Instructins fr Emply n th back f py.)

6 b Emplyr intificatin numbr (EIN) a Emply s scial scurity numbr This infrmatin is bing furnish t th Intrnal Rvnu Srvic. If yu ar rquir t fil a tax rturn, a nglignc pnalty r thr sanctin OMB N may b imps n yu if this incm is taxabl an yu fail t rprt it. 1 Wags, tips, thr cmpnsatin 2 Fral incm tax withhl c Emplyr s nam, arss, an ZIP c 3 Scial scurity wags 4 Scial scurity tax withhl 5 Micar wags an tips 6 Micar tax withhl 7 Scial scurity tips 8 Allcat tips ntrl numbr 9 Avanc EI paymnt 10 Dpnnt car bnfits f 15 Emply s first nam an initial Emply s arss an ZIP c Last nam Suff. 11 Statutry mply Rtirmnt plan Thir-party sick pay 12a S instructins fr bx 12 Stat Emplyr s stat ID numbr 16 Stat wags, tips, tc. 17 Stat incm tax 18 Lcal wags, tips, tc. 19 Lcal incm tax 20 Lcality nam Nnqualifi plans Othr 12b 12c 12 Frm W-2 Wag an Tax Statmnt 2009 py Fr EMPLOYEE S REORDS (S Ntic t Emply n th back f py B.) Dpartmnt f th Trasury Intrnal Rvnu Srvic Saf, accurat, FAST! Us

7 Instructins fr Emply (Als s Ntic t Emply, n th back f py B.) Bx 1. Entr this amunt n th wags lin f yur tax rturn. Bx 2. Entr this amunt n th fral incm tax withhl lin f yur tax rturn. Bx 8. This amunt is nt inclu in bxs 1, 3, 5, r 7. Fr infrmatin n hw t rprt tips n yur tax rturn, s yur Frm 1040 instructins. Bx 9. Entr this amunt n th avanc arn incm crit paymnts lin f yur Frm 1040 r Frm 1040A. Bx 10. This amunt is th ttal pnnt car bnfits that yur mplyr pai t yu r incurr n yur bhalf (incluing amunts frm a sctin 125 (caftria) plan). Any amunt vr $5,000 is als inclu in bx 1. Yu must cmplt Schul 2 (Frm 1040A) r Frm 2441, hil an Dpnnt ar Expnss, t cmput any taxabl an nntaxabl amunts. Bx 11. This amunt is (a) rprt in bx 1 if it is a istributin ma t yu frm a nnqualifi frr cmpnsatin r nngvrnmntal sctin 457(b) plan r (b) inclu in bx 3 an/r 5 if it is a prir yar frral unr a nnqualifi r sctin 457(b) plan that bcam taxabl fr scial scurity an Micar taxs this yar bcaus thr is n lngr a substantial risk f frfitur f yur right t th frr amunt. Bx 12. Th fllwing list xplains th cs shwn in bx 12. Yu may n this infrmatin t cmplt yur tax rturn. Elctiv frrals (cs D, E, F, an S) an signat Rth cntributins (cs AA an BB) unr all plans ar gnrally limit t a ttal f $16,500 ($11,500 if yu nly hav SIMPLE plans; $19,500 fr sctin 403(b) plans if yu qualify fr th 15-yar rul xplain in Pub. 571). Dfrrals unr c G ar limit t $16,500. Dfrrals unr c H ar limit t $7,000. Hwvr, if yu wr at last ag 50 in 2009, yur mplyr may hav allw an aitinal frral f up t $5,500 ($2,500 fr sctin 401(k)(11) an 408(p) SIMPLE plans). This aitinal frral amunt is nt subjct t th vrall limit n lctiv frrals. Fr c G, th limit n lctiv frrals may b highr fr th last 3 yars bfr yu rach rtirmnt ag. ntact yur plan aministratr fr mr infrmatin. Amunts in xcss f th vrall lctiv frral limit must b inclu in incm. S th Wags, Salaris, Tips, tc. lin instructins fr Frm Nt. If a yar fllws c D thrugh H, S, Y, AA, r BB, yu ma a mak-up pnsin cntributin fr a prir yar(s) whn yu wr in military srvic. T figur whthr yu ma xcss frrals, cnsir ths amunts fr th yar shwn, nt th currnt yar. If n yar is shwn, th cntributins ar fr th currnt yar. A Uncllct scial scurity r RRTA tax n tips. Inclu this tax n Frm S Ttal Tax in th Frm 1040 instructins. B Uncllct Micar tax n tips. Inclu this tax n Frm S Ttal Tax in th Frm 1040 instructins. Taxabl cst f grup-trm lif insuranc vr $50,000 (inclu in bxs 1, 3 (up t scial scurity wag bas), an 5) D Elctiv frrals t a sctin 401(k) cash r frr arrangmnt. Als inclus frrals unr a SIMPLE rtirmnt accunt that is part f a sctin 401(k) arrangmnt. E Elctiv frrals unr a sctin 403(b) salary ructin agrmnt (cntinu n back f py 2)

8 a Emply s scial scurity numbr OMB N b Emplyr intificatin numbr (EIN) 1 Wags, tips, thr cmpnsatin 2 Fral incm tax withhl c Emplyr s nam, arss, an ZIP c 3 Scial scurity wags 4 Scial scurity tax withhl 5 Micar wags an tips 6 Micar tax withhl 7 Scial scurity tips 8 Allcat tips ntrl numbr 9 Avanc EI paymnt 10 Dpnnt car bnfits f 15 Emply s first nam an initial Emply s arss an ZIP c Last nam Suff. Stat Emplyr s stat ID numbr 16 Stat wags, tips, tc. 17 Stat incm tax 18 Lcal wags, tips, tc. 19 Lcal incm tax 20 Lcality nam Nnqualifi plans Statutry mply Othr Rtirmnt plan Thir-party sick pay 12a 12b 12c 12 Frm W-2 Wag an Tax Statmnt 2009 py 2 T B Fil With Emply s Stat, ity, r Lcal Incm Tax Rturn. Dpartmnt f th Trasury Intrnal Rvnu Srvic

9 Instructins fr Emply (cntinu frm back f py ) F Elctiv frrals unr a sctin 408(k)(6) salary ructin SEP G Elctiv frrals an mplyr cntributins (incluing nnlctiv frrals) t a sctin 457(b) frr cmpnsatin plan H Elctiv frrals t a sctin 501(c)(18)(D) tax-xmpt rganizatin plan. S Ajust Grss Incm in th Frm 1040 instructins fr hw t uct. J Nntaxabl sick pay (infrmatin nly, nt inclu in bxs 1, 3, r 5) K 20% xcis tax n xcss gln parachut paymnts. S Ttal Tax in th Frm 1040 instructins. L Substantiat mply businss xpns rimbursmnts (nntaxabl) M Uncllct scial scurity r RRTA tax n taxabl cst f grup-trm lif insuranc vr $50,000 (frmr mplys nly). S Ttal Tax in th Frm 1040 instructins. N Uncllct Micar tax n taxabl cst f grup-trm lif insuranc vr $50,000 (frmr mplys nly). S Ttal Tax in th Frm 1040 instructins. P Excluabl mving xpns rimbursmnts pai irctly t mply (nt inclu in bxs 1, 3, r 5) Q Nntaxabl cmbat pay. S th instructins fr Frm 1040 r Frm 1040A fr tails n rprting this amunt. R Emplyr cntributins t yur Archr MSA. Rprt n Frm 8853, Archr MSAs an Lng-Trm ar Insuranc ntracts. S Emply salary ructin cntributins unr a sctin 408(p) SIMPLE (nt inclu in bx 1) T Aptin bnfits (nt inclu in bx 1). Yu must cmplt Frm 8839, Qualifi Aptin Expnss, t cmput any taxabl an nntaxabl amunts. V Incm frm xrcis f nnstatutry stck ptin(s) (inclu in bxs 1, 3 (up t scial scurity wag bas), an 5) W Emplyr cntributins t yur Halth Savings Accunt. Rprt n Frm 8889, Halth Savings Accunts (HSAs). Y Dfrrals unr a sctin 409A nnqualifi frr cmpnsatin plan. Z Incm unr sctin 409A n a nnqualifi frr cmpnsatin plan. This amunt is als inclu in bx 1. It is subjct t an aitinal 20% tax plus intrst. S Ttal Tax in th Frm 1040 instructins. AA Dsignat Rth cntributins unr a sctin 401(k) plan. BB Dsignat Rth cntributins unr a sctin 403(b) plan. Bx 13. If th Rtirmnt plan bx is chck, spcial limits may apply t th amunt f traitinal IRA cntributins that yu may uct. Nt. Kp py f Frm W-2 fr at last 3 yars aftr th u at fr filing yur incm tax rturn. Hwvr, t hlp prtct yur scial scurity bnfits, kp py until yu bgin rciving scial scurity bnfits, just in cas thr is a qustin abut yur wrk rcr an/r arnings in a particular yar. mpar th Scial Scurity wags an th Micar wags t th infrmatin shwn n yur annual (fr wrkrs vr 25) Scial Scurity Statmnt.

10 Vi a Emply s scial scurity numbr OMB N b Emplyr intificatin numbr (EIN) 1 Wags, tips, thr cmpnsatin 2 Fral incm tax withhl c Emplyr s nam, arss, an ZIP c 3 Scial scurity wags 4 Scial scurity tax withhl 5 Micar wags an tips 6 Micar tax withhl 7 Scial scurity tips 8 Allcat tips ntrl numbr 9 Avanc EI paymnt 10 Dpnnt car bnfits f 15 Emply s first nam an initial Emply s arss an ZIP c Last nam Suff. 11 Statutry mply Rtirmnt plan Thir-party sick pay 12a S instructins fr bx 12 Stat Emplyr s stat ID numbr 16 Stat wags, tips, tc. 17 Stat incm tax 18 Lcal wags, tips, tc. 19 Lcal incm tax 20 Lcality nam Nnqualifi plans Othr 12b 12c 12 Frm W-2 py D Fr Emplyr. Wag an Tax Statmnt 2009 Dpartmnt f th Trasury Intrnal Rvnu Srvic Fr Privacy Act an Paprwrk Ructin Act Ntic, s th back f py D.

11 Emplyrs, Plas Nt Spcific infrmatin n t cmplt Frm W-2 is availabl in a sparat bklt titl 2009 Instructins fr Frms W-2 an W-3. Yu can rr ths instructins an aitinal frms by calling TAX-FORM ( ). Yu can als gt frms an instructins frm th IRS wbsit at autin. Yu cannt fil Frms W-2/W-2c an W-3/W-3c that yu print frm th IRS wbsit with SSA bcaus thy prcss papr frms by machin. Insta, yu can us th SSA wbsit at t crat an fil lctrnic fill-in vrsins f Frms W-2/W-2c an W-3/W-3c. If yu us SSA s nlin applicatin t crat W-2 r W-2c, th W-3 r W-3c will b autmatically crat. Du ats. Furnish pis B,, an 2 t th mply gnrally by Fbruary 1, Fil py A with th SSA by March 1, Sn all pis A with Frm W-3, Transmittal f Wag an Tax Statmnts. If yu fil lctrnically, th u at is March 31, Privacy Act an Paprwrk Ructin Act Ntic. W ask fr th infrmatin n Frms W-2 an W-3 t carry ut th Intrnal Rvnu laws f th Unit Stats. W n it t figur an cllct th right amunt f tax. Sctin 6051 an its rgulatins rquir yu t furnish wag an tax statmnts t mplys an t th Scial Scurity Aministratin. Sctin 6109 rquirs yu t prvi yur mplyr intificatin numbr (EIN). If yu fail t prvi this infrmatin in a timly mannr, yu may b subjct t pnaltis. Yu ar nt rquir t prvi th infrmatin rqust n a frm that is subjct t th Paprwrk Ructin Act unlss th frm isplays a vali OMB cntrl numbr. Bks r rcrs rlating t a frm r its instructins must b rtain as lng as thir cntnts may bcm matrial in th aministratin f any Intrnal Rvnu law. Gnrally, tax rturns an rturn infrmatin ar cnfintial, as rquir by sctin Hwvr, sctin 6103 allws r rquirs th Intrnal Rvnu Srvic t iscls r giv th infrmatin shwn n yur rturn t thrs as scrib in th. Fr xampl, w may iscls yur tax infrmatin t th Dpartmnt f Justic fr civil an/r criminal litigatin, an t citis, stats, th District f lumbia, an U.S. cmmnwalths an pssssins fr us in aministring thir tax laws. W may als iscls this infrmatin t thr cuntris unr a tax traty, t fral an stat agncis t nfrc fral nntax criminal laws, r t fral law nfrcmnt an intllignc agncis t cmbat trrrism. Th tim n t cmplt an fil ths frms will vary pning n iniviual circumstancs. Th stimat avrag tims ar: Frm W-2 30 minuts, an Frm W-3 28 minuts. If yu hav cmmnts cncrning th accuracy f ths tim stimats r suggstins fr making ths frms simplr, w wul b happy t har frm yu. Yu can writ t th Intrnal Rvnu Srvic, Tax Pructs rinating mmitt, SE:W:AR:MP:T:T:SP, 1111 nstitutin Av. NW, IR-6526, Washingtn, D D nt sn Frms W-2 an W-3 t this arss. Insta, s Whr t fil papr frms in th Instructins fr Frms W-2 an W-3.

12 2009 Instructins fr Frms W-2 an W-3 Wag an Tax Statmnt an Transmittal f Wag an Tax Statmnts Dpartmnt f th Trasury Intrnal Rvnu Srvic Sctin rfrncs ar t th Intrnal Rvnu unlss Elctrnic pay statmnts. If yur mplys giv thir thrwis nt. cnsnt, yu may b abl t furnish pis B,, an 2 f ntnts Pag Frms W-2 t yur mplys lctrnically. S Pub. 15-A, What s Nw...1 Emplyr s Supplmntal Tax Gui, fr aitinal Rminrs...1 infrmatin. N Hlp?...1 Extn u at fr lctrnic filrs. If yu fil yur Hw T Gt Frms an Publicatins Frms W-2 with th Scial Scurity Aministratin mmn Errrs n Frms W (SSA) lctrnically, th u at is xtn t Gnral Instructins fr Frms W-2 an W March 31, Fr infrmatin n hw t fil lctrnically, Spcial Rprting Situatins fr Frm W s Onlin filing f Frms W-2 an W-3 blw an Pnaltis...8 Elctrnic rprting n pag 3. Spcific Instructins fr Frm W Frm 944. Us th 944 chckbx in bx b f Frm W-3 if Spcific Instructins fr Frm W yu fil Frm 944, Emplyr s ANNUAL Fral Tax Rcnciling Frms W-2, W-3, 941, 943, 944, Rturn. Als us th 944 chckbx if yu fil Frma T-1, an Schul H (Frm 1040) (SP), th Spanish vrsin f Frm 944. Frm W-2 Rfrnc Gui fr Bx 12 s...16 Nnqualifi frr cmpnsatin plans. Sctin Inx A, a by th Amrican Jbs ratin Act f 2004, prvis that all amunts frr unr a nnqualifi frr cmpnsatin (NQD) plan fr all taxabl yars What s Nw ar incluibl in grss incm unlss crtain rquirmnts ar satisfi. S Nnqualifi frr cmpnsatin plans Military iffrntial pay. Paymnts ma aftr 2008 t n pag 7. frmr mplys whil thy ar n activ uty fr mr than 30 ays in th Arm Frcs r thr unifrm Onlin filing f Frms W-2 an W-3. Yu may fil Frms srvics ar nw trat as wags. Rprt ths paymnts W-2 an W-3 lctrnically by visiting SSA s wbsit at in bx 1 f Frm W-2. an slcting Businss Srvics Onlin (BSO). Onc rgistr, yu can upla Rprting fr nnqualifi frr cmpnsatin lctrnic wag fils r us SSA s rat Frms W-2 plans. Yu ar nt rquir t cmplt bx 12 with c Onlin t sn lctrnic infrmatin t Scial Scurity. Y (frrals unr nnqualifi plans subjct t sctin W-2 Onlin allws yu t crat fill-in vrsins f Frms 409A). W-2 fr filing with th SSA an t print ut cpis f th frms fr filing with stat r lcal gvrnmnts, istributin Rminrs t yur mplys, an fr yur rcrs. Frm W-3 will b calculat fr yu bas n yur Frms W-2. Fr mr Distributins frm gvrnmntal sctin 457(b) plans f infrmatin, s Onlin wag rprting n pag 2. stat an lcal agncis. Gnrally, rprt istributins frm sctin 457(b) plans f stat an lcal agncis n Substitut frms. If yu ar nt using th fficial IRS frm Frm 1099-R, Distributins Frm Pnsins, Annuitis, t furnish Frm W-2 t mplys r t fil with th SSA, Rtirmnt r Prfit-Sharing Plans, IRAs, Insuranc yu may us an accptabl substitut frm that cmplis ntracts, tc. S Ntic fr tails. Yu can fin with th ruls in Pub. 1141, Gnral Ruls an Ntic n pag 894 f Intrnal Rvnu Bulltin Spcificatins fr Substitut Frms W-2 an W at Pub. 1141, which is rvis annually, is a rvnu prcur that xplains th rquirmnts fr frmat an Earn incm crit (EI) ntic. Yu must ntify cntnt f substitut Frms W-2 an W-3. Yur substitut mplys wh hav n incm tax withhl that thy may frms must cmply with th rquirmnts in Pub b abl t claim an incm tax rfun bcaus f th EI. Yu can this by using th fficial IRS Frm W-2 with th EI ntic n th back f py B r a substitut Frm W-2 N Hlp? with th sam statmnt. Yu must giv yur mply Infrmatin rprting custmr srvic sit. Th IRS Ntic 797, Pssibl Fral Tax Rfun Du t th Earn prats a cntraliz custmr srvic sit t answr Incm rit (EI), r yur wn statmnt that cntains qustins abut rprting n Frms W-2, W-3, 1099, an th sam wring if (a) yu us a substitut Frm W-2 that thr infrmatin rturns. If yu hav qustins abut s nt cntain th EI ntic, (b) yu ar nt rquir t rprting n ths frms, call (tll fr). If furnish Frm W-2, r (c) yu nt furnish a timly Frm yu hav qustins abut lctrnic filing f Frms W-2, W-2 t yur mply. Fr mr infrmatin, s sctin 10 cntact th SSA at r visit th SSA wbsit in Pub. 15 (ircular E). at at. N S

13 Hlp fr ppl with isabilitis. Tlphn hlp is f) r call tll fr t purchas th DVD fr availabl using TTY/TDD quipmnt. If yu hav qustins $30 (plus a $6 hanling f). abut rprting n infrmatin rturns (Frms 1096, 1098, By phn an in prsn. Yu can rr frms an 1099, 3921, 3922, 5498, W-2, W-2G, an W-3) yu may call publicatins by calling TAX-FORM ( ) Fr any thr tax infrmatin, call Yu can als gt mst frms an publicatins at yur lcal IRS ffic. Onlin wag rprting. Using a prsnal cmputr, yu can accss SSA s Businss Srvics Onlin (BSO) t mmn Errrs n Frms W-2 lctrnically rprt wag ata. T btain infrmatin rgaring filing wag ata lctrnically with SSA r t accss BSO, visit th SSA s W- 2 Filing Instructins an Infrmatin wbsit at rrctins t prviusly fil wag ata can b ma by accssing BSO. all th SSA at if yu xprinc prblms using any f th srvics within BSO. Th wbsit inclus infrmatin n lctrnic filing, sm IRS an SSA publicatins, an gnral tpics f intrst abut annual wag rprting. Yu can als us BSO t ask qustins abut wag rprting. Emplyrs can als lctrnically fil EFW2 (frmrly MMREF-1) wag rprts. S Elctrnic rprting n pag 3. Emplymnt tax infrmatin. Dtail mplymnt tax infrmatin is givn in: Pub. 15 (ircular E), Emplyr s Tax Gui, Pub. 15-A, Emplyr s Supplmntal Tax Gui, Pub. 15-B, Emplyr s Tax Gui t Fring Bnfits, an Pub. 51 (ircular A), Agricultural Emplyr s Tax Gui. Frms W-2 prvi infrmatin t yur mplys, th SSA, th IRS, an stat an lcal gvrnmnts. Avi making th fllwing rrrs, which caus prcssing lays. D nt: Omit th cimal pint an cnts frm ntris. Us ink that is t light t mak ntris. Us nly black ink. Mak ntris that ar t small r t larg. Us 12-pint urir fnt, if pssibl. A llar signs t th mny-amunt bxs. Thy hav bn rmv frm py A an ar nt rquir. Inapprpriatly chck th Rtirmnt plan chckbx in bx 13. S Rtirmnt plan n pag 13. Misfrmat th mply s nam in bx. Entr th mply s first nam an mil initial in th first bx, his r hr surnam in th scn bx, an his r hr suffix (ptinal) in th thir bx. Gnral Instructins fr Frms Yu can als call th IRS with yur mplymnt tax W-2 an W-3 qustins at r visit th IRS wbsit at an typ Emplymnt Taxs in th Kywr/ Wh must fil Frm W-2. Emplyrs must fil Frm W-2 Sarch Trms bx. fr wags pai t ach mply frm whm: Incm, scial scurity, r Micar tax was withhl r Hw T Gt Frms an Publicatins Incm tax wul hav bn withhl if th mply ha claim n mr than n withhling allwanc r ha nt Intrnt. Yu can accss th IRS wbsit 24 hurs a ay, claim xmptin frm withhling n Frm W-4, 7 ays a wk at t: Emply s Withhling Allwanc rtificat. Dwnla frms, instructins, an publicatins. Orr IRS pructs nlin. Als, vry mplyr ngag in a tra r businss wh S answrs t frquntly ask tax qustins. pays rmunratin fr srvics prfrm by an mply, Sarch publicatins nlin by tpic r kywr. incluing nncash paymnts, must fil a Frm W-2 fr ach Sn us cmmnts r rqust hlp by mail. mply vn if th mply is rlat t th mplyr. Sign up t rciv lcal an natinal tax nws by mail. If yu ar rquir t fil 250 r mr Frms W-2, s Elctrnic rprting n pag 3. D nt fil py A f Frms W-2, W-3, W-2c, an W-3c wnla frm th IRS wbsit with th Wh must fil Frm W-3. Anyn rquir t fil Frm! AUTION SSA. Thy ar prvi fr infrmatinal purpss W-2 must fil Frm W-3 t transmit py A f Frms W-2. nly. A pnalty f $50 pr infrmatin rturn may b Mak a cpy f Frm W-3; kp it an py D (Fr imps fr filing such frms that cannt b scann. Emplyr) f Frms W-2 with yur rcrs fr 4 yars. B sur t us Frm W-3 fr th crrct yar. If yu ar filing DVD fr Tax Pructs. Yu can rr Publicatin Frms W-2 lctrnically, s Elctrnic rprting n 1796, IRS Tax Pructs DVD, an btain: pag 3. Hushl mplyrs. Evn mplyrs with nly n urrnt-yar frms, instructins, an publicatins. hushl mply must fil Frm W-3 if filing a papr Prir-yar frms, instructins, an publicatins. Frm W-2. On Frm W-3 chck th Hshl. mp. chckbx Tax Map: an lctrnic rsarch tl an fining ai. in bx b. Fr mr infrmatin, s Schul H (Frm Tax law frquntly ask qustins. 1040), Hushl Emplymnt Taxs, an its sparat Tax Tpics frm th IRS tlphn rspns systm. instructins. Yu must hav an EIN. S Bx b Emplyr Intrnal Rvnu Titl 26 intificatin numbr (EIN) n pag 9. Fill-in, print, an sav faturs fr mst tax frms. Intrnal Rvnu Bulltins. Wh may sign Frm W-3. A transmittr r snr Tll-fr an mail tchnical supprt. (incluing a srvic burau, rprting agnt, paying agnt, Th DVD is rlas twic uring th yar. r isbursing agnt) may sign Frm W-3 (r us its PIN n lctrnic filings) fr th mplyr r payr nly if th Th first rlas will ship th bginning f January snr: Is authriz t sign by an agncy agrmnt (ithr ral, Th final rlas will ship th bginning f March writtn, r impli) that is vali unr stat law an Writs Fr (nam f payr) nxt t th signatur (papr Frm W-3 nly). Purchas th DVD frm Natinal Tchnical Infrmatin Srvic (NTIS) at fr $30 (n hanling -2- If an authriz snr signs fr th payr, th payr is still rspnsibl fr filing, whn u, a crrct an cmplt

14 Frm W-3 an rlat Frms W-2, an is subjct t any Yu ar ncurag t fil lctrnically vn if pnaltis that rsult frm nt cmplying with ths TIP yu ar filing fwr than 250 Frms W-2. Small rquirmnts. B sur that th payr s nam an mplyr submittrs may b abl t fil Frms W-2 nlin. Fr intificatin numbr (EIN) n Frms W-2 an W-3 ar th mr infrmatin, visit SSA s Businss Srvics Onlin sam as ths us n th Frm 941, Emplyr s wbsit at an QUARTERLY Fral Tax Rturn; Frm 943, Emplyr s slct Tutrial. Annual Fral Tax Rturn fr Agricultural Emplys; Yu may rqust a waivr n Frm 8508, Rqust Frm 944, Emplyr s ANNUAL Fral Tax Rturn; Frm fr Waivr Frm Filing Infrmatin Rturns Elctrnically. T-1, Emplyr s Annual Railra Rtirmnt Tax Rturn; Submit Frm 8508 t th IRS at last 45 ays bfr th r Schul H (Frm 1040) fil by r fr th payr. u at f Frm W-2. S Frm 8508 fr filing infrmatin. Whn t fil. Fil py A f Frm W-2 with th ntir If yu fil lctrnically, nt fil th sam rturns pag f Frm W-3 by March 1, Hwvr, if yu fil n papr. lctrnically, th u at is March 31, Yu may w! AUTION a pnalty fr ach Frm W-2 that yu fil lat. S Pnaltis n pag 8. If yu trminat yur businss, s Trminating Elctrnic rprting spcificatins fr Frm W-2 ar in th a businss n pag 7. SSA s EFW2 (frmrly MMREF-1), a publicatin that can b wnla by accssing SSA s W-2 Filing Instructins an Extnsin t fil. Yu may rqust an autmatic Infrmatin wbsit at an xtnsin f tim t fil Frm W-2 with th SSA by sning slcting E-Filing Frmat (frmrly MMREF). Yu can als Frm 8809, Applicatin fr Extnsin f Tim T Fil gt lctrnic spcificatins by calling SSA s Emplyr Infrmatin Rturns, t th arss shwn n Frm Rprting Branch at Yu must rqust th xtnsin bfr th u at f Frms W-2. Yu will hav an aitinal 30 ays t fil. S Rprting instructins fr lctrnic filing iffr in a fw Frm 8809 fr tails. situatins frm papr rprting instructins. Fr xampl, lctrnic filrs may ntr mr than fur itms in bx 12 in Evn if yu rqust an xtnsin t fil Frm W-2, n iniviual s wag rprt, but papr filrs ar limit t yu must still furnish Frm W-2 t yur mplys fur ntris in bx 12 n py A f ach Frm W-2. S TIP! AUTION by Fbruary 1, But s Extnsin t furnish On py A (Frm W-2), nt ntr mr than fur Frms W-2 t mplys blw. itms in bx 12 n pag 11. Furnishing pis B,, an 2 t mplys. Furnish Whr t fil papr frms. Fil th ntir py A pag f pis B,, an 2 f Frm W-2 t yur mplys, Frm W-2 with th ntir pag f Frm W-3 at th fllwing gnrally, by Fbruary 1, Yu will mt th furnish arss: rquirmnt if th frm is prprly arss an mail n r bfr th u at. Scial Scurity Aministratin If mplymnt ns bfr Dcmbr 31, 2009, yu may Data Opratins ntr furnish cpis t th mply at any tim aftr mplymnt Wilks-Barr, PA ns, but n latr than Fbruary 1, If an mply asks fr Frm W-2, giv him r hr th cmplt cpis If yu us rtifi Mail t fil, chang th ZIP within 30 ays f th rqust r within 30 ays f th final TIP c t If yu us an IRS-apprv wag paymnt, whichvr is latr. Hwvr, if yu trminat privat livry srvic, a ATTN: W-2 Prcss, yur businss, s Trminating a businss n pag E. Muntain Dr. t th arss an chang th ZIP c t S Pub. 15 (ircular E) fr a list f Yu may furnish Frms W-2 t mplys n IRS fficial IRS-apprv privat livry srvics. frms r n accptabl substitut frms. S Substitut frms n pag 1. B sur th Frms W-2 yu prvi t D nt sn cash, chcks, mny rrs, tc., with mplys ar clar an lgibl an cmply with th! th Frms W-2 an W-3 that yu submit t th SSA. rquirmnts in Pub AUTION Emplymnt tax frms (fr xampl, Frm 941 r Extnsin t furnish Frms W-2 t mplys. Yu Frm 943), rmittancs, an Frms 1099 must b snt t may rqust an xtnsin f tim t furnish Frms W-2 t th IRS. mplys by sning a lttr t: Sn py 1 f Frm W-2 t yur stat, city, r lcal tax partmnt. Fr mr infrmatin cncrning py 1 IRS Entrpris mputing ntr Martinsburg (incluing hw t cmplt bxs 15 thrugh 20), cntact Infrmatin Rprting Prgram yur stat, city, r lcal tax partmnt. Attn: Extnsin f Tim rinatr Shipping an mailing. If yu fil mr than n typ f 240 Murall Driv mplymnt tax frm, grup Frms W-2 f th sam typ Karnysvill, WV with a sparat Frm W-3 fr ach typ, an sn thm in Mail yur lttr n r bfr th u at fr furnishing sparat grups. S th spcific instructins fr bx b f Frms W-2 t mplys. It must inclu: Frm W-3 n pag 14. Yur nam an arss, Yur mplyr intificatin numbr (EIN), Prpar an fil Frms W-2 ithr alphabtically by A statmnt that yu ar rqusting an xtnsin t mplys last nams r numrically by mplys scial furnish Frms W-2 t mplys, scurity numbrs. D nt stapl r tap Frm W-3 t th Rasn fr lay, an rlat frms W-2 r Frms W-2 t ach thr. Ths frms Yur signatur r that f yur authriz agnt. ar machin ra. Stapl hls r tars intrfr with Unlivrabl Frms W-2. Kp fr 4 yars any machin raing. Als, nt fl Frms W-2 an W-3. mply cpis f Frms W-2 that yu tri t but cul Sn th frms t th SSA in a flat mailing. nt livr. Hwvr, if th unlivr W-2 can b Elctrnic rprting. If yu ar rquir t fil 250 r pruc lctrnically thrugh April 15th f th furth yar mr Frms W-2, yu must fil thm lctrnically unlss aftr th yar f issu, yu nt n t kp th IRS grant yu a waivr. Yu may b charg a unlivrabl mply cpis. D nt sn unlivrabl pnalty if yu fail t fil lctrnically whn rquir. Frms W-2 t SSA. -3-

15 Taxpayr intificatin numbrs (TINs). Emplyrs us mplyr, th mply shul claim a rfun n Frm 843, an mplyr intificatin numbr (EIN) ( ). laim fr Rfun an Rqust fr Abatmnt. Emplys us a scial scurity numbr (SSN) Archr MSA. An mplyr s cntributin t an mply s ( ). Whn yu list a numbr, sparat th nin Archr MSA is nt subjct t fral incm tax withhling, igits prprly t shw th kin f numbr. D nt accpt an r scial scurity, Micar, r railra rtirmnt taxs if it iniviual taxpayr intificatin numbr (ITIN) fr is rasnabl t bliv at th tim f th paymnt that th mplymnt purpss. Fr mr infrmatin, s sctin 4 cntributin will b xcluabl frm th mply s incm. f Pub. 15 (ircular E). Hwvr, if it is nt rasnabl t bliv at th tim f Th IRS uss SSNs t chck th paymnts that yu paymnt that th cntributin will b xcluabl frm th rprt against th amunts shwn n th mplys tax mply s incm, mplyr cntributins ar subjct t rturns. Th SSA uss SSNs t rcr mplys arnings incm tax withhling an scial scurity an Micar fr futur scial scurity an Micar bnfits. Whn yu taxs (r railra rtirmnt taxs, if applicabl) an must prpar Frm W-2, b sur t shw th crrct SSN fr b rprt in bxs 1, 3, an 5. ach mply. Fr infrmatin n vrificatin f SSNs, s Yu must rprt all mplyr cntributins t an Archr sctin 4 f Pub. 15 (ircular E) r g t www. MSA in bx 12 f Frm W-2 with c R. Emplyr scialscurity.gv/mplyr/ssnv.htm. cntributins t an Archr MSA that ar nt xcluabl frm th incm f th mply als must b rprt in bx 1. Spcial Rprting Situatins fr An mply s cntributins t an Archr MSA ar Frm W-2 incluibl in incm as wags an ar subjct t fral Aptin bnfits. Amunts pai r xpnss incurr by incm tax withhling an scial scurity an Micar an mplyr fr qualifi aptin xpnss unr an taxs (r railra rtirmnt taxs, if applicabl). Emply aptin assistanc prgram ar nt subjct t fral cntributins ar uctibl, within limits, n th mply s incm tax withhling an ar nt rprtabl in bx 1. Frm Hwvr, ths amunts (incluing aptin bnfits pai S Ntic 96-53, B. 219 an Pub. 969, Halth frm a sctin 125 (caftria) plan, but nt incluing Savings Accunts an Othr Tax-Favr Halth Plans, fr aptin bnfits frfit frm a caftria plan) ar subjct mr infrmatin. Yu can fin Ntic n pag 5 f t scial scurity, Micar, an railra rtirmnt taxs Intrnal Rvnu Bulltin at an must b rprt in bxs 3 an 5. Als, th ttal irs-irbs/irb96-51.pf. amunt must b rprt in bx 12 with c T. lrgy an rligius wrkrs. Fr crtain mmbrs f S Ntic 97-9, B. 365, fr mr infrmatin th clrgy an rligius wrkrs wh ar nt subjct t n aptin bnfits. Yu can fin Ntic 97-9 n pag 35 scial scurity an Micar taxs as mplys, bxs 3 f Intrnal Rvnu Bulltin at an 5 f Frm W-2 shul b lft blank. Yu may inclu a Avis yur ministr s parsnag an/r utilitis allwanc in bx 14. Fr mplys t s th Instructins fr Frm 8839, Qualifi infrmatin n th ruls that apply t ministrs an crtain Aptin Expnss. thr rligius wrkrs, s Pub. 517, Scial Scurity an Agnt rprting. Gnrally, an agnt wh has an Othr Infrmatin fr Mmbrs f th lrgy an Rligius apprv Frm 2678, Emplyr/Payr Appintmnt f Wrkrs, an Sctin 4 Rligius Exmptins in Agnt, shul ntr th agnt s nam as th mplyr in Pub. 15-A. bx c f Frm W-2, an fil nly n Frm W-2 fr ach rrctins. Us th currnt vrsin f Frm W-2c, mply. Hwvr, if th agnt (a) is acting as an agnt fr rrct Wag an Tax Statmnt, t crrct rrrs (such tw r mr mplyrs r is an mplyr an is acting as an as incrrct nam, SSN, r amunt) n a prviusly fil agnt fr anthr mplyr, an (b) pays scial scurity Frm W-2. T fil yur crrctins lctrnically, s Onlin wags fr mr than n mplyr in xcss f th wag wag rprting n pag 2. bas t an iniviual, th agnt must fil sparat Frms If th SSA issus yur mply a rplacmnt car W-2 fr th affct mply rflcting th wags pai by aftr a nam chang, r a nw car with a iffrnt scial ach mplyr. On ach Frm W-2, th agnt shul ntr scurity numbr aftr a chang in alin wrk status, fil a th fllwing in bx c f Frm W-2: Frm W-2c t crrct th nam/ssn rprt n th mst (Nam f agnt) rcntly fil Frm W-2. It is nt ncssary t crrct th Agnt fr (nam f mplyr) prir yars if th prvius nam an numbr wr us fr Arss f agnt th yars prir t th mst rcntly fil Frm W-2. Fil Frm W-3c, Transmittal f rrct Wag an Tax Each Frm W-2 shul rflct th EIN f th agnt in bx Statmnts, whnvr yu fil a Frm W-2c with th SSA, b. An agnt fils n Frm W-3 fr all f th Frms W-2 an vn if yu ar nly filing a Frm W-2c t crrct an ntrs its wn infrmatin in bxs, f, an g f Frm W-3 mply s nam r SSN. Hwvr, s Incrrct arss as it appars n th agnt s rlat mplymnt tax rturns n mply s Frm W-2 n pag 5 fr infrmatin n (fr xampl, Frm 941). Entr th clint-mplyr s EIN in crrcting an mply s arss. S th Instructins fr bx h f Frm W-3 if th Frms W-2 rlat t nly n Frms W-2c an W-3c if an rrr was ma n a prviusly mplyr (thr than th agnt); if nt, lav bx h blank. fil Frm W-3. S Rv. Prc. 70-6, B. 420, fr prcurs t b fllw in applying t b an agnt. If yu iscvr an rrr n Frm W-2 aftr yu issu it t yur mply but bfr yu sn it t th SSA, chck th Gnrally, an agnt is nt rspnsibl fr rfuning Vi bx at th tp f th incrrct Frm W-2 n py A. TIP xcss scial scurity r railra rtirmnt (RRTA) Prpar a nw Frm W-2 with th crrct infrmatin, an tax n mplys. If an mply wrk fr mr sn py A t th SSA. Writ ORRETED n th than n mplyr uring 2009 an ha mr than mply s nw cpis (B,, an 2), an furnish thm t $6, in scial scurity an Tir I RRTA tax withhl, h th mply. If th Vi Frm W-2 is n a pag with a r sh shul claim th xcss n th apprpriat lin f crrct Frm W-2, sn th ntir pag t th SSA. Th Frm 1040 r Frm 1040A. If an mply ha mr than Vi frm will nt b prcss. D nt writ $3, in Tir II RRTA tax withhl frm mr than n ORRETED n py A f Frm W

16 Aftr Dcmbr 31, 2008, if yu ar making a crrctin Bx f Emply A s arss fr a prviusly fil Frm 941, Frm 943, r Frm 944, us Bx (s nt inclu th $3,000 accru Frm 941-X, Ajust Emplyr s QUARTERLY Fral wags an vacatin pay) Tax Rturn r laim fr Rfun, Frm 943-X, Ajust Bx Emplyr s ANNUAL Fral Tax Rturn fr Agricultural Bx (inclus th $3,000 accru wags Emplys r laim fr Rfun, r Frm 944-X, Ajust an vacatin pay) Emplyr s ANNUAL Fral Tax Rturn r laim fr Bx (6.2% f th amunt in bx 3) Rfun, fr th rturn pri in which yu fun th rrr. Bx (inclus th $3,000 accru wags S th Instructins fr Frm 941-X fr mr tails. Issu an vacatin pay) th mply a Frm W-2c if th rrr iscvr was fr Bx (1.45% f th amunt in bx 5) th prir yar. If yu ar crrcting scial scurity r Micar wags r tips, als fil th ntir py A pag f Emplyr X als must cmplt Frm 1099-MIS as Frm W-2c an Frm W-3c with th SSA t crrct th! fllws: AUTION scial scurity rcrs an any thr itms n th riginal Frm W-2 (r prviusly fil Frm W-2c) that wr in rrr. Bxs fr: Rcipint s nam, arss, an TIN Th stat s nam, arss, an TIN Incrrct arss n mply s Frm W-2. If yu Bx 3: (Evn thugh amunts wr withhl fr fil a Frm W-2 with th SSA shwing an incrrct arss scial scurity an Micar taxs, th grss amunt is fr th mply but all thr infrmatin n th Frm W-2 rprt hr.) is crrct, nt fil Frm W-2c with th SSA mrly t crrct th arss. Hwvr, if th arss was incrrct If Emplyr X ma th paymnt aftr th yar f ath, n th Frm W-2 furnish t th mply, yu must th $3,000 wul nt b subjct t scial scurity an n f th fllwing. Micar taxs an wul nt b shwn n Frm W-2. Issu a nw, crrct Frm W-2 t th mply, Hwvr, th mplyr wul still fil Frm 1099-MIS. incluing th nw arss. Inicat REISSUED Dsignat Rth cntributins. Unr sctin 402A, a STATEMENT n th nw cpis. D nt sn cpy A t th participant in a sctin 401(k) plan r unr a 403(b) salary SSA. ructin agrmnt that inclus a qualifi Rth Issu a Frm W-2c t th mply shwing th crrct cntributin prgram may lct t mak signat Rth arss in bx i an all thr crrct infrmatin. D nt cntributins t th plan r prgram in liu f lctiv sn cpy A t th SSA. frrals. Dsignat Rth cntributins ar subjct t Rissu a Frm W-2 with th incrrct arss t th fral incm tax withhling an scial scurity an mply in an nvlp shwing th crrct arss r Micar taxs (an railra rtirmnt taxs, if applicabl) thrwis livr it t th mply. an must b rprt in bxs 1, 3, an 5. Dcas mply s wags. If an mply is uring Sctin 402A rquirs sparat rprting f th yarly th yar, yu must rprt th accru wags, vacatin pay, signat Rth cntributins. Dsignat Rth an thr cmpnsatin pai aftr th at f ath. Fllw cntributins t 401(k) plans will b rprt using c AA th instructins blw vn if yu rissu th cas in bx 12; signat Rth cntributins unr 403(b) salary mply s uncash paychck in th nam f his r hr ructin agrmnts will b rprt using c BB in stat r bnficiary. bx 12. Fr rprting instructins, s AA an BB n pag 13. If yu ma th paymnt in th sam yar th mply i, yu must withhl scial scurity an Micar taxs Eucatinal assistanc prgrams. A $5,250 xclusin n th paymnt an rprt th paymnt n th mply s fr mplyr-prvi ucatinal assistanc applis t Frm W-2 nly as scial scurity an Micar wags t bnfits prvi t yur mplys unr an ucatinal nsur prpr scial scurity an Micar crit is assistanc prgram. Hwvr, ucatinal assistanc that rciv. xcs $5,250 may b xcluabl frm an mply s wags if it qualifis as a wrking cnitin bnfit. S Pub. On th mply s Frm W-2, shw th paymnt as 970, Tax Bnfits fr Eucatin, an sctin 2 f Pub. 15-B scial scurity wags (bx 3) an Micar wags an tips fr mr infrmatin. Als s Bx 1 Wags, tips, thr (bx 5) an th scial scurity an Micar taxs withhl cmpnsatin n pag 9. in bxs 4 an 6. D nt shw th paymnt in bx 1. Elctin wrkrs. Rprt n Frm W-2 paymnts f $600 If yu ma th paymnt aftr th yar f ath, nt r mr t lctin wrkrs fr srvics prfrm in stat, rprt it n Frm W-2, an nt withhl scial scurity cunty, an municipal lctins. Fil Frm W-2 fr an Micar taxs. paymnts f lss than $600 pai t lctin wrkrs if scial Whthr th paymnt is ma in th yar f ath r scurity an Micar taxs wr withhl unr a sctin aftr th yar f ath, yu als must rprt it in bx 3 f 218 (Scial Scurity Act) agrmnt. D nt rprt lctin Frm 1099-MIS, Miscllanus Incm, fr th paymnt t wrkr paymnts n Frm 1099-MIS. th stat r bnficiary. Us th nam an taxpayr If th lctin wrkr is mply in anthr capacity intificatin numbr (TIN) f th paymnt rcipint n Frm with th sam gvrnmnt ntity, s Rv. Rul n 1099-MIS. pag 512 f Intrnal Rvnu Bulltin at Exampl. Bfr Emply A s ath n Jun 15, 2009, A was mply by Emplyr X an rciv $10,000 in Emply businss xpns rimbursmnts. wags n which fral incm tax f $1,500 was withhl. Rimbursmnts t mplys fr businss xpnss must Whn A i, X w A $2,000 in wags an $1,000 in b rprt as fllws: accru vacatin pay. Th ttal f $3,000 (lss th scial Gnrally, paymnts ma unr an accuntabl plan ar scurity an Micar taxs withhl) was pai t A s stat xclu frm th mply s grss incm an ar nt n July 20, Bcaus X ma th paymnt uring th rprt n Frm W-2. Hwvr, if yu pay a pr im r yar f ath, X must withhl scial scurity an Micar milag allwanc an th amunt pai fr substantiat taxs n th $3,000 paymnt an must cmplt Frm W-2 mils r ays travl xcs th amunt trat as as fllws: substantiat unr IRS ruls, yu must rprt as wags n Bx a Emply A s SSN Frm W-2 th amunt in xcss f th amunt trat as Bx Emply A s nam substantiat. Th xcss amunt is subjct t incm tax -5-

17 withhling an scial scurity an Micar taxs. Rprt yar an full scial scurity an Micar taxs fr part f th amunt trat as substantiat (that is, th nntaxabl th yar. prtin) in bx 12 using c L. S L Optin n (which th SSA prfrs) is t fil a singl Substantiat mply businss xpns rimbursmnts Frm W-2 rflcting th mplys wags fr th ntir n pag 12. yar, vn if nly part f th yar s wags was subjct t Paymnts ma unr a nnaccuntabl plan ar bth scial scurity an Micar taxs. Th Frm W-3 rprt as wags n Frm W-2 an ar subjct t fral must hav th 941 bx chck in bx b. Th wags in incm tax withhling an scial scurity an Micar bx 5 must b qual t r gratr than th wags in bx 3 taxs. n Frm W-2. Fr mr infrmatin n accuntabl plans, Optin tw is t fil tw Frms W-2 an tw Frms W-3. nnaccuntabl plans, amunts trat as substantiat Fil n Frm W-2 fr wags subjct t Micar tax nly. unr a pr im r milag allwanc, th stanar B sur t chck th Micar gvt. mp. bx in bx b f milag rat, th pr im substantiatin mth, an th Frm W-3. Fil th scn Frm W-2 fr wags subjct t high-lw substantiatin mth, s Pub. 463, Travl, bth scial scurity an Micar taxs with th 941 bx Entrtainmnt, Gift, an ar Expnss; Pub. 1542, Pr chck in bx b f Frm W-3. Th wags in bx 5 n ach Dim Rats; an sctin 5 f Pub. 15 (ircular E). Frm W-2 must b qual t r gratr than th wags in Emply s scial scurity an Micar taxs pai by bx 3 n that sam Frm W-2. mplyr. If yu pai yur mply s shar f scial Grup-trm lif insuranc. If yu pai fr grup-trm lif scurity an Micar taxs rathr than ucting thm insuranc vr $50,000 fr an mply r a frmr frm th mply s wags, yu must inclu ths mply, yu must rprt th taxabl cst f xcss paymnts as wags subjct t fral incm tax cvrag, trmin by using th tabl in sctin 2 f Pub. withhling an scial scurity, Micar, an fral 15-B, in bxs 1, 3, an 5 f Frm W-2. Als, shw th unmplymnt (FUTA) taxs. Th amunt t inclu as amunt in bx 12 with c. Fr mplys, yu must wags is trmin by using th frmula cntain in th withhl scial scurity an Micar taxs, but nt fral iscussin f Emply s Prtin f Taxs Pai by incm tax. Frmr mplys must pay th mply part Emplyr in sctin 7 f Pub. 15-A. f scial scurity an Micar taxs n th taxabl cst f grup-trm lif insuranc vr $50,000 n Frm Yu This s nt apply t hushl an agricultural ar nt rquir t cllct ths taxs. Hwvr, yu must! mplyrs. If yu pay a hushl r agricultural rprt th uncllct scial scurity tax with c M an AUTION mply s scial scurity an Micar taxs, yu th uncllct Micar tax with c N in bx 12 f must inclu ths paymnts in th mply s wags fr Frm W-2. incm tax withhling purpss. Hwvr, th wag incras u t th tax paymnts is nt subjct t scial Halth Savings Accunt (HSA). An mplyr s scurity, Micar, r FUTA taxs. Fr infrmatin n cntributin (incluing an mply s cntributins thrugh cmplting Frms W-2 an W-3 in this situatin, s th a caftria plan) t an mply s HSA is nt subjct t Instructins fr Schul H (Frm 1040), Hushl fral incm tax withhling, r scial scurity, Micar, Emplyrs, an sctin 3 f Pub. 51 (ircular A). r railra rtirmnt taxs (r FUTA tax) if it is rasnabl t bliv at th tim f th paymnt that th cntributin Fring bnfits. Inclu all taxabl fring bnfits in bx 1 will b xcluabl frm th mply s incm. Hwvr, if f Frm W-2 as wags, tips, an thr cmpnsatin an, if it is nt rasnabl t bliv at th tim f paymnt that th applicabl, in bxs 3 an 5 as scial scurity an Micar cntributin will b xcluabl frm th mply s incm, wags. Althugh nt rquir, yu may inclu th ttal mplyr cntributins ar subjct t fral incm tax valu f fring bnfits in bx 14 (r n a sparat withhling an scial scurity an Micar taxs (r statmnt). Hwvr, if yu prvi yur mply a railra rtirmnt taxs, if applicabl) an FUTA tax an vhicl an inclu 100% f its annual las valu in th must b rprt in bxs 1, 3, an 5 (an n Frm 940, mply s incm, yu must sparatly rprt this valu t Emplyr s Annual Fral Unmplymnt (FUTA) Tax th mply in bx 14 (r n a sparat statmnt). Th Rturn). mply can thn figur th valu f any businss us f th vhicl an rprt it n Frm 2106, Emply Businss Yu must rprt all mplyr cntributins t an HSA in Expnss. Als s Pub. 15-B fr mr infrmatin. bx 12 f Frm W-2 with c W. Emplyr cntributins t an HSA that ar nt xcluabl frm th incm f th If yu us th cmmuting rul r th vhicl mply als must b rprt in bxs 1, 3, an 5.! cnts-pr-mil rul t valu th prsnal us f th An mply s cntributins t an HSA (unlss ma AUTION vhicl, yu cannt inclu 100% f th valu f th thrugh a caftria plan) ar incluibl in incm as wags us f th vhicl in th mply s incm. S Pub. 15-B. an ar subjct t fral incm tax withhling an scial Gln parachut paymnts. Inclu any gln scurity an Micar taxs (r railra rtirmnt taxs, if parachut paymnts in bxs 1, 3, an 5 f Frm W-2. applicabl). Emply cntributins ar uctibl, within Withhl fral incm, scial scurity, an Micar limits, n th mply s Frm Fr mr infrmatin taxs as usual an rprt thm in bxs 2, 4, an 6, abut HSAs, s Ntic an Ntic Yu rspctivly. Excss parachut paymnts ar als subjct t can fin Ntic n pag 269 f Intrnal Rvnu a 20% xcis tax. If th xcss paymnts ar cnsir Bulltin at Yu wags, withhl th 20% xcis tax an inclu it in bx 2 can fin Ntic n pag 196 f Intrnal Rvnu as incm tax withhl. Als rprt th xcis tax in bx 12 Bulltin at with c K. Fr finitins an aitinal infrmatin, s Als s Frm 8889, Halth Savings Accunts (HSAs), an Rgulatins sctin 1.280G-1 an Rv. Prc Yu Pub can fin Rv. Prc n pag 398 f Intrnal Lst Frm W-2 rissu statmnt. If an mply Rvnu Bulltin at lss a Frm W-2, writ REISSUED STATEMENT n th irb03-34.pf. nw cpy an furnish it t th mply. Yu nt hav t Gvrnmnt mplyrs. Fral, stat, an lcal a REISSUED STATEMENT n Frms W-2 prvi t agncis hav tw ptins fr rprting thir mplys mplys lctrnically. D nt sn py A f th wags that ar subjct nly t Micar tax fr part f th rissu Frm W-2 t th SSA. Emplyrs ar nt -6-

18 prhibit (by th Intrnal Rvnu ) frm charging a infrmatin will hlp th mply accunt fr such f fr th issuanc f a uplicat Frm W-2. rpaymnts n his r hr fral incm tax rturn. Mving xpnss. Rprt mving xpnss as fllws: If th rpaymnt was fr a prir yar, yu must fil Frm Qualifi mving xpnss that an mplyr pai t a W-2c with th SSA t crrct nly scial scurity an thir party n bhalf f th mply (fr xampl, t a Micar wags an taxs. D nt crrct Wags in bx 1 mving cmpany) an srvics that an mplyr furnish n Frm W-2c fr th amunt pai in rrr. Fr infrmatin in kin t an mply ar nt rprt n Frm W-2. n rprting ajustmnts t Frm 941, Frm 943, r Frm Qualifi mving xpns rimbursmnts pai irctly t 944, s sctin 13 f Pub. 15 (ircular E) r sctin 9 f an mply by an mplyr ar rprt nly in bx 12 f Pub. 51 (ircular A). Frm W-2 with c P. Nnqualifi mving xpns rimbursmnts ar Tll yur mply that th wags pai in rrr in a rprt in bxs 1, 3, an 5 f Frm W-2. Ths amunts TIP prir yar rmain taxabl t him r hr fr that yar. ar subjct t fral incm tax withhling an scial This is bcaus th mply rciv an ha us scurity an Micar taxs (r railra rtirmnt taxs, if f ths funs uring that yar. Th mply is nt ntitl applicabl). t fil an amn rturn (Frm 1040X) t rcvr th incm tax n ths wags. Insta, th mply is Nnqualifi frr cmpnsatin plans. Sctin ntitl t a uctin (r a crit, in sm cass) fr th 409A, a by th Amrican Jbs ratin Act f 2004, rpai wags n his r hr Frm 1040 fr th yar f prvis that all amunts frr unr a nnqualifi rpaymnt. frr cmpnsatin (NQD) plan fr all tax yars ar currntly incluibl in grss incm unlss crtain Schlarship an fllwship grants. Giv a Frm W-2 t rquirmnts ar mt. If sctin 409A rquirs an amunt t ach rcipint f a schlarship r fllwship grant nly if yu b inclu in grss incm, th sctin impss a ar rprting amunts incluibl in incm unr sctin substantial aitinal tax. Sctin 409A, gnrally, is 117(c) (rlating t paymnts fr taching, rsarch, r thr ffctiv with rspct t amunts frr in tax yars srvics rquir as a cnitin fr rciving th qualifi bginning aftr Dcmbr 31, 2004, but frrals ma schlarship). Als s Pub. 15-A an Pub Ths prir t that yar may b subjct t sctin 409A unr paymnts ar subjct t fral incm tax withhling. sm circumstancs. Hwvr, thir taxability fr scial scurity an Micar taxs pns n th natur f th mplymnt an th It is nt ncssary t shw amunts frr uring th status f th rganizatin. S Stunts in sctin 15 f yar unr an NQD plan subjct t sctin 409A. Fr mr Pub. 15 (ircular E). infrmatin, s Ntic availabl at irb/ _irb/inx.html. If yu rprt sctin 409A Sick pay. If yu ha mplys wh rciv sick pay in frrals, shw th amunt in Bx 12 using c Y frm an insuranc cmpany r thr thir-party payr an th thir party ntifi yu f th amunt f sick pay Incm inclu unr sctin 409A frm an NQD plan invlv, yu may b rquir t rprt th infrmatin n will b rprt in bx 1, an in bx 12 using c Z. This th mplys Frms W-2. If th insuranc cmpany r incm is als subjct t an aitinal tax rprt n Frm thr thir-party payr i nt ntify yu in a timly mannr Fr mr infrmatin, s sctin 5 f Pub. 15-A. Fr abut th sick pay paymnts, it must prpar Frms W-2 mr infrmatin n amunts incluibl in grss incm, an W-3 fr yur mplys shwing th sick pay. Fr s Ntic , availabl at spcific rprting instructins, s Sick Pay Rprting in _IRB/ar12.html an Ntic , availabl at sctin 6 f Pub. 15-A. SIMPLE rtirmnt accunt. An mply s salary Railra mplyrs. Railra mplyrs must fil Frm ructin cntributins t a SIMPLE (savings incntiv W-2 t rprt thir mplys wags an incm tax match plan fr mplys) rtirmnt accunt ar nt withhling in bxs 1 an 2. Elctrnic rprting may b subjct t fral incm tax withhling but ar subjct t rquir; s Elctrnic rprting n pag 3. If yu hav scial scurity, Micar, an railra rtirmnt taxs. D bth FIA mplys an RRTA mplys, yu must fil a nt inclu an mply s cntributin in bx 1 but sparat Frm W-3 t transmit th Frms W-2 fr ach inclu it in bxs 3 an 5. An mply s ttal cntributin grup f mplys. als must b inclu in bx 12 with c D r S. If an mply is cvr by scial scurity an Micar, als cmplt bxs 3, 4, 5, 6, an 7 f Frm An mplyr s matching r nnlctiv cntributin t an W-2 t shw th scial scurity an Micar wags an mply s SIMPLE is nt subjct t fral incm tax th amunts withhl fr scial scurity an Micar taxs. withhling r scial scurity, Micar, r railra On th Frm W-3 us t transmit ths Frms W-2, chck rtirmnt taxs an is nt t b shwn n Frm W-2. th 941 bx in bx b. S Ntic 98-4, B. 269, fr mr infrmatin Fr mplys cvr by RRTA tax, yu als must n SIMPLE rtirmnt accunts. Yu can fin Ntic 98-4 rprt th Tir I an Tir II taxs withhl in bx 14 f Frm n pag 25 f Intrnal Rvnu Bulltin at W-2. Labl thm Tir I tax an Tir II tax. Bxs 3, 4, 5, gv/pub/irs-irbs/irb98-02.pf. 6, an 7 apply nly t cvr scial scurity an Micar Succssr/prcssr mplyrs. If yu buy r sll a mplys an ar nt t b us t rprt railra businss uring th yar, s Rv. Prc fr rtirmnt wags an taxs. On th Frm W-3 us t infrmatin n wh must fil Frms W-2 an mplymnt transmit ths Frms W-2, chck th T-1 bx in bx b. tax rturns. Yu can fin Rv. Prc n pag 320 f Rpaymnts. If an mply rpays yu fr wags Intrnal Rvnu Bulltin at rciv in rrr, nt ffst th rpaymnts against irs-irbs/irb04-34.pf. currnt yar s wags unlss th rpaymnts ar fr Trminating a businss. If yu trminat yur businss, amunts rciv in rrr in th currnt yar. Rpaymnts yu must prvi Frms W-2 t yur mplys fr th ma in th currnt yar, but rlat t a prir yar r yars, calnar yar f trminatin by th u at f yur final must b rpai in grss, nt nt, an rquir spcial tax Frm 941. Yu must als fil Frms W-2 with th SSA by tratmnt by mplys in sm cass. Yu may avis th th last ay f th mnth that fllws th u at f yur mply f th ttal rpaymnts ma uring th currnt final Frm 941. If filing n papr, mak sur yu btain yar an th amunt (if any) rlat t prir yars. This Frms W-2 an W-3 prprint with th crrct yar. If filing -7-