Individual Tax Forms and Instructions

Failure to furnish correct payee statements.Exceptions to the penalty. Railroad employers (not applicable to Forms W-2AS, W-2CM, W-2GU, or W-2VI).For employees covered by RRTA tax. Forms, publications, and all applications, such as your MyFTB account, cannot be translated using this Google™ translation application tool. For forms and publications, visit the Forms and Publications search tool.

A few examples are state disability General Instructions For Forms W taxes withheld and union dues. If you are an employee of a company and will receive a W-2 for your income taxes, it will be sent to you automatically each year by your employer. Your employer will also submit a copy of your W-2 to the IRS. You can file an application on Form 8809 if you need a 30-day extension of time to file your W-2 forms with the SSA.

Box 13

If your previous Form W-3 or Form W-3SS was checked incorrectly, report your prior incorrect payer type in the “Explain decreases here” area below boxes 18 and 19. If your only changes to the original Form W-2 are to state or local data, do not send Copy A of Form W-2c to the SSA. Instead, send Form W-2c to the appropriate state or local agency and furnish copies to your employees. Use this box to correct items reported in box 14 of the original Form W-2 or on a prior Form W-2c.

• Usually, records that support an item of income, deduction, or credit must be kept for a minimum of 3 years from the date the return is due or filed, whichever is later.
• The SSA will reject Form W-2 electronic and paper wage reports under the following conditions.
• Information return reporters are required to file with the FTB certain information returns, including Form 1099-K, that they are required to file with the IRS.
• For plan year 2023, a cafeteria plan may not allow an employee to request salary reduction contributions for a health FSA in excess of $3,050 .
• When submitting corrections, do not send your entire file again.

The SSA will reject Form W-2 electronic and paper wage reports under the following conditions. For the latest information about developments related to Forms W-2 and W-3 and their instructions, such as legislation enacted after they were published, go to IRS.gov/FormW2. Correcting an employee’s name and SSN if the SSN was reported as blanks or zeros and the employee name was reported as blanks. Code W—Employer contributions to a health savings account . Code C—Taxable cost of group-term life insurance over $50,000. Intentional disregard of payee statement requirements.

Do All Employers Have to File a W-2?

If the organization is unable to obtain this information by the extended due date after making reasonable efforts, and is not certain of the answer to a particular question, it may make a reasonable estimate, where applicable, and explain in Schedule O. Inclusion of activities and items of disregarded entities and joint ventures. In addition, the organization generally must report activities of a disregarded entity or a joint venture on the appropriate parts or schedules of Form 990. For special instructions about the treatment of disregarded entities and joint ventures for various parts of the form, see Appendix F, Disregarded Entities and Joint Ventures—Inclusion of Activities and Items. Most organizations exempt from income tax under section 501 must file an annual information return (Form 990 or 990-EZ) or submit an annual electronic notice (Form 990-N), depending upon the organization’s gross receipts and total assets.

You will also receive a W-2 if you had taxes withheld earning any amount from your employer. Note that if you were a contracted individual and not an employee, you will likely receive a 1099 instead of a W-2. Students receive a 1098-E statement for any year in which they paid interest on a federal student loan. Students also receive a 1098-T statement reporting college tuition expenses that might entitle students to tax deductions or credits.

Forms

You may include a minister’s parsonage and/or utilities allowance in box 14. For information on the rules that apply to ministers and certain other religious workers, see Pub. 517, Social Security and Other Information for Members of the Clergy and Religious Workers and section 4 in Pub. You must report all employer contributions to an Archer MSA in box 12 of Form W-2 with code R.

The source of an information return transaction was in California. Employers must furnish electronic W-2s by the same due date as the paper W-2s. The employee must be informed of the scope and duration of the consent. Please select a letter to view a list of corresponding forms. This Digital Publishing Platformwas produced by Omnipress. A Form 990 is not complete without a proper signature.

About W-2 Filing

For special instructions regarding answering certain Form 990 questions about parts or schedules in the context of a group return, see Appendix E, Group Returns-Reporting Information on Behalf of the Group.. If the organization is liquidated, dissolved, or terminated, file the return by the 15th day of the 5th month after liquidation, dissolution, or termination. In the 2014 instructions, the IRS said the 2014 form may be used for a short period beginning in 2015 but report information for the years designated on the return as if they were updated for 2015. If the organization has established a fiscal year accounting period, use the 2015 Form 990 to report on the organization’s fiscal year that began in 2015 and ended 12 months later. A fiscal year accounting period should normally coincide with the natural operating cycle of the organization.

If possible, complete box 14 on Copies B, C, 1, and 2 of Form W-2c only, not on Copy A. Complete this box if you are correcting an employee’s previously reported incorrect SSN and/or name. You must enter the employee’s previously reported full name in box g exactly as it was previously reported. If the previous reported name was reported as blanks or not available, then box g should be all blanks.

How to file

The SSA will notify the employer by email or postal mail to correct and resubmit reports from the information provided on Form W-3. Check this box if you are a military employer sending Forms W-2 for members of the uniformed services. If you included 100% of a vehicle’s annual lease value in the employee’s income, it must also be reported here or on a separate statement to your employee.

For additional information about Form W-2CM, see Finance.gov.mp/forms.php. They have been removed from Copy A and are not required. For more information about e-filing Forms W-2 or W-2c and a link to the BSO website, visit the SSA’s Employer W-2 Filing Instructions & Information website at SSA.gov/employer. Unless otherwise noted, references to Medicare tax include Additional Medicare Tax.