Инструкции за формуляри W-2 и W-3
Общи инструкции за формуляри W-2 и W-3, (Включителни формуляри W-2AS, W-2CM, W-2GU, W-2VI, W-3SS, W-2c и W-3c)
Ревизия 2024
Свързани форми
- Формуляр W-2 - Заплата и данъчна декларация
- Формуляр W-3 - Предаване на декларации за заплати и данъци
Department of the Treasury
Internal Revenue Service
2024
General Instructions for
Forms W-2 and W-3
(Including Forms W-2AS, W-2CM, W-2GU, W-2VI, W-3SS, W-2c, and W-3c)
Section references are to the Internal Revenue Code
unless otherwise noted.
Contents
new threshold became effective for information returns
required to be filed in calendar years beginning with 2024
(tax year 2023 Forms W-2).
Page
The following information return forms must be added
together for this purpose: Form 1042-S, the Form 1094
series, Form 1095-B, Form 1095-C, Form 1097-BTC,
Form 1098, Form 1098-C, Form 1098-E, Form 1098-Q,
Form 1098-T, the Form 1099 series, Form 3921, Form
3922, the Form 5498 series, Form 8027, Form W-2G, and
Form 499R-2/W-2PR. Corrected information returns are
treated separately (see below) and are not included in
calculating the number of information returns described
above.
Requirements for Forms W-2c. The regulations
revise the requirements for electronic filing of Form W-2c
to correct originally filed Forms W-2, W-2AS, W-2GU, and
W-2VI (collectively Form W-2), but not Form W-2CM.
These revised rules are different from the rules for
electronically filing the original forms. If you were required
to electronically file the original Form W-2, you must
electronically file any Form W-2c correcting that form. If
the original Form W-2 was permitted to be filed on paper
and you filed on paper, then you must file on paper any
Form W-2c correcting that form.
Form W-2 Box 13 Retirement Plan Checkbox
Nonqualified Deferred Compensation Reporting
New box 12, code II, for Medicaid waiver payments
excluded from gross income under Notice 2014-7.
There is a new code II for box 12 used to report Medicaid
waiver payments not included in box 1 of Form W-2. See
Medicaid waiver payments for more information.
Future Developments
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
Form and publication changes for 2024. Certain
changes in forms and publications for 2024 have been
incorporated in these instructions as discussed next.
Publications 51, 80, and 179. Information specific to
Pub. 51 (Circular A), Agricultural Employer's Tax Guide,
Pub. 80 (Circular SS), Federal Tax Guide for Employers in
the U.S. Virgin Islands, Guam, American Samoa, and the
Commonwealth of the Northern Mariana Islands, and Pub.
179 (Circular PR), Guía Contributiva Federal para
Patronos Puertorriqueños, has been included in the 2024
Pub. 15 (Circular E). Pub. 51, Pub. 80, and Pub. 179 are
no longer available after 2023. A new Spanish-language
Pub. 15 (sp) is available for any employer who prefers
Spanish, whether they are located in the U.S. or any of the
territories.
Form 941-SS. Beginning with the first quarter of 2024,
Form 941-SS is no longer available. Employers in the
territories who had filed Form 941-SS must file Form 941,
which has been adapted for their use. Any employer who
prefers Form 941 and instructions in Spanish, whether
they are located in the U.S. or any of the territories, can file
What's New
Electronic filing of returns. The Taxpayer First Act of
2019, enacted July 1, 2019, authorized the Department of
the Treasury and the IRS to issue regulations that reduce
the threshold for mandatory electronic filing. Treasury
Decision 9972, published February 23, 2023, amended
Regulations section 301.6011-2 to change the electronic
filing rules for certain information returns, including Forms
W-2 and W-2c.
Requirements for Forms W-2. The regulations
lowered to 10 the threshold at which you must file certain
information returns electronically, including Forms W-2,
W-2AS, W-2GU, and W-2VI (collectively Forms W-2), but
not Form W-2CM. To determine whether you must file
information returns electronically, add together the number
of information returns (see the list next) and the number of
Forms W-2 you must file in a calendar year. If the total is at
least 10 returns, you must file them all electronically. The
Jan 26, 2024
Cat. No. 25979S
new Spanish-language Form 941 (sp). The 2024 Form
W-3SS has been revised accordingly.
and 5 (or box 14 for railroad retirement taxes) of Form W-2
and are reported in box 12 using code F (for a SEP) or
code S (for a SIMPLE IRA).
MSRRA changes. The Veterans Auto and Education
Improvement Act of 2022, P.L. 117-333, section 18,
enacted on January 5, 2023, changed the residency rules
for tax purposes for civilian spouses of servicemembers.
Civilian spouses no longer need to have had the same tax
residence as the servicemember before relocating in
order to keep their prior residence. In addition, for any
taxable year of their marriage, servicemembers and their
civilian spouses may elect to use the residence of the
servicemember, the residence of the spouse, or the
permanent duty station of the servicemember, regardless
of the date on which the marriage of the spouse and the
servicemember occurred. Go to Military Spouses
De minimis financial incentives. Section 113 of the
SECURE 2.0 Act amended sections 401(k)(4)(A) and
403(b)(12)(A) to allow de minimis financial incentives (not
paid for with or derived from plan assets) to be provided to
employees who elect to have the employer make
contributions under a 401(k) cash or deferred
arrangement or elect to have the employer make
contributions pursuant to a salary reduction agreement
under a 403(b) plan.
If an employer provides a de minimis financial incentive
to an employee, that incentive is included in the
employee's wages and subject to applicable withholding
requirements unless an exception applies. See Q&A D-1
through D-6 of Notice 2024-2, 2024-2 I.R.B. 316, at
guidance on de minimis financial incentives. See also De
minimis financial incentives, later, for more details.
Residency Relief Act (MSRRA), for more information.
Forms W-2c and W-3c have been updated. Updated
Forms W-2c and W-3c were released on August 3, 2023.
The forms have a revision date (Rev. 8-2023) to the right
of the bold W-2c or W-3c. Editorial updates were made to
align the correction forms with the current Forms W-2 and
W-3. Like the Forms W-2, you may complete and print
Copies 1, B, C, 2 (if applicable), and D of Form W-2c (Rev.
8-2023) on IRS.gov to provide to the respective recipient.
An entry made in any one of these copies will
Business Services Online (BSO) has been updated.
Additional levels of security are now required to access
BSO employer services. If you have not updated your
credentials since March 25, 2023, you will need to update
your credentials as soon as possible, in order to prevent
any delays in e-filing Forms W-2 and W-2c. You will not be
able to use the services provided by BSO without having
the new credentials and authentications for your account.
New and current users should allow at least 2 weeks to
complete the registration process. For more information,
Disaster tax relief. Disaster tax relief is available for
those affected by recent disasters. For more information
Penalties increased. Failure to file and failure to furnish
penalties, and penalties for intentional disregard of filing
and payee statement requirements, have increased due to
adjustments for inflation. The higher penalty amounts
apply to returns required to be filed after December 31,
automatically populate to the other copies. Copy A cannot
be completed online to print and file with the SSA and is
posted on IRS.gov for informational purposes only.
SECURE 2.0 Act changes. Division T (SECURE 2.0
Act) of the Consolidated Appropriations Act 2022 (P.L.
117-368) enacted December 29, 2022, made changes in
various retirement arrangements that affect reporting on
Forms W-2.
Designated Roth nonelective contributions and
designated Roth matching contributions. SECURE
2.0 Act section 604 permits certain nonelective
contributions and matching contributions that are made
after December 29, 2022, to be designated as Roth
contributions. Designated Roth nonelective contributions
and designated Roth matching contributions must be
reported on Form 1099-R, Distributions From Pensions,
Annuities, Retirement or Profit-Sharing Plans, IRAs,
Insurance Contracts, etc. See Designated Roth
Reminders
Forms W-2 (including Forms W-2AS, W-2GU, and
W-2VI) redesigned. Beginning with the tax year 2023
forms (filed in tax year 2024), you may complete and print
Copies 1, B, C, 2 (if applicable), and D (if applicable) of
Forms W-2, W-2AS, W-2GU, and W-2VI on IRS.gov to
provide to the respective recipient. An entry made in any
one of these copies will automatically populate to the
other copies. As before, Copy A cannot be completed
online to print and file with the SSA and is posted on
IRS.gov for informational purposes only. Copy D for
employers and the Note for Employers that was previously
provided on the back of Copy D has been removed from
the Forms W-2AS, W-2GU, and W-2VI to reduce the
number of pages for printing purposes.
contributions for more information.
Pension-linked emergency savings accounts.
Under SECURE 2.0 Act section 127, employers may add
emergency savings accounts to a defined contribution
plan to permit employees participating in the plan to make
designated Roth contributions that later may be withdrawn
subject to certain restrictions. Employers must report
these contributions, along with any other designated Roth
contributions, on Form W-2, box 12. See Designated Roth
contributions for more information.
Roth SIMPLE and Roth SEP IRAs. Under SECURE
2.0 Act section 601, a simplified employee pension (SEP)
arrangement or a savings incentive match plan for
employees (SIMPLE) IRA plan may allow an employee to
designate a Roth IRA as the IRA to which contributions
under the arrangement or plan are made. Salary reduction
contributions contributed to Roth SEP and Roth SIMPLE
IRAs are subject to federal income tax, social security, and
Medicare tax withholding and are included in boxes 1, 3,
Due date for filing with SSA. The due date for filing
2024 Forms W-2, W-2AS, W-2CM, W-2GU, W-2VI, W-3,
and W-3SS with the SSA is January 31, 2025, whether
you file using paper forms or electronically.
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General Instructions for Forms W-2 and W-3 (2024)
truncate SSNs on copies of Form W-2 submitted to the
government.
An employer’s EIN may not be truncated on any form.
See Regulations section 31.6051-1(a)(1)(i)(A) and
301.6109-4(b)(2)(iv).
Limit on health flexible spending arrangement (FSA).
For 2024, a cafeteria plan may not allow an employee to
request salary reduction contributions for a health FSA in
excess of $3,200. The salary reduction contribution
limitation of $3,200 does not include any amount carried
over from a previous year. For more information, see
Extensions of time to file. Extensions of time to file
Form W-2 with the SSA are not automatic. You may
request one 30-day extension to file Form W-2 by
submitting a complete application on Form 8809,
Application for Extension of Time To File Information
Returns, indicating that at least one of the criteria on the
form and instructions for granting an extension applies,
and signing under penalties of perjury. The IRS will only
grant the extension in extraordinary circumstances or
catastrophe. See Extension of time to file Forms W-2 with
the SSA for more information. This does not affect
extensions of time to furnish Forms W-2 to employees.
for more information.
Additional Medicare Tax. In addition to withholding
Medicare tax at 1.45%, an employer is required to
Get it done faster...
withhold a 0.9% Additional Medicare Tax on any Federal
Insurance Contributions Act (FICA) wages or Railroad
Retirement Tax Act (RRTA) compensation it pays to an
employee in excess of $200,000 in a calendar year. An
employer is required to begin withholding Additional
Medicare Tax in the pay period in which it pays wages or
compensation in excess of $200,000 to an employee and
continue to withhold it until the end of the calendar year.
Additional Medicare Tax is imposed only on the employee.
There is no employer share of Additional Medicare Tax. All
wages and compensation that are subject to Medicare tax
are subject to Additional Medicare Tax withholding if paid
in excess of the $200,000 withholding threshold.
E-file your Forms W-2 and W-2c with the SSA.
TIP
Rejected wage reports from the Social Security Ad-
ministration (SSA). The SSA will reject Form W-2
electronic and paper wage reports under the following
conditions.
Medicare wages and tips are less than the sum of social
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security wages and social security tips;
Social security tax is greater than zero; social security
•
wages and social security tips are equal to zero; and
Medicare tax is greater than zero; Medicare wages and
•
tips are equal to zero.
For more information on Additional Medicare Tax, go to
Additionally, Forms W-2 and W-2c electronic and paper
wage reports for household employers will be rejected
under the following conditions.
Unless otherwise noted, references to Medicare tax
include Additional Medicare Tax.
The sum of social security wages and social security
•
tips is less than the minimum yearly earnings subject to
social security and Medicare tax withholding for a
household employee, and
Medicaid waiver payments. Notice 2014-7 provides
that certain Medicaid waiver payments may be excluded
from gross income for federal income tax purposes. See
Notice 2014-7, 2014-4 I.R.B. 445, available at IRS.gov/irb/
MedicaidWaiverPayments for questions and answers on
the notice.
The Medicare wages and tips are less than the
•
minimum yearly earnings subject to social security and
Medicare tax withholding for a household employee.
If the above conditions occur in an electronic wage
report, an error message will alert the submitter to correct
the report. If the above conditions occur in a paper wage
report, the SSA will notify the employer by email or postal
mail to correct the report and resubmit it to the SSA.
Note. Do not write “corrected” or “amended” on any
resubmitted reports.
Report Medicaid waiver payments excluded from box 1
of Form W-2 under Notice 2014-7 in box 12 with code II.
Business Services Online (BSO).
CAUTION: Business Services Online (BSO) has been
updated. Additional levels of security are now required to
access BSO employer services. If you have not updated
your credentials since March 25, 2023, you will need to
update your credentials as soon as possible, in order to
prevent any delays in e-filing Forms W-2 and W-2c. You
will not be able to use the services provided by BSO
without having the new credentials and authentications for
your account. New and current users should allow at least
2 weeks to complete the registration process. For more
Household employers, see Pub. 926, Household
Employer's Tax Guide.
Social security numbers. Employers may truncate the
employee’s SSN on employee copies of Forms W-2. Do
not truncate the employees’ SSN on Copy A of Forms
identification numbers (TINs), later. Also see Regulations
section 31.6051-1(a)(1)(i)(B) and 31.6051-2(a). To
truncate where allowed, replace the first 5 digits of the
9-digit number with asterisks (*) or Xs (for example, an
SSN xxx-xx-1234 would appear on the employee copies
as ***-**-1234 or XXX-XX-1234). Truncation of SSNs on
employee copies of Form W-2 is voluntary. You are not
required to truncate SSNs on employee copies of Form
W-2. Check with your state, local, or territorial
The SSA has enhanced its secure BSO website to
make it easier to register and navigate. Use BSO’s online
fill-in forms to create, save, and submit Forms W-2 and
W-2c to the SSA electronically. BSO lets you print copies
of these forms to file with state or local governments,
distribute to your employees, and keep for your records.
BSO generates Form W-3 automatically based on your
Forms W-2. You can also use BSO to upload wage files to
governments to determine whether you are permitted to
General Instructions for Forms W-2 and W-3 (2024)
3
the SSA, check on the status of previously submitted
wage reports, and take advantage of other convenient
services for employers and businesses. Visit the SSA’s
Employer W-2 Filing Instructions & Information website at
SSA.gov/employer for more information about using BSO
to save time for your organization. Here you will also find
forms and publications used for wage reporting,
for more information about electronic furnishing of Forms
W-2c.
E-filing. Use the following rules to determine whether you
must e-file your Forms W-2 or W-2c. If you are required to
e-file but fail to do so, you may incur a penalty.
Requirement to e-file Forms W-2. You must e-file
Forms W-2, W-2AS, W-2GU, and W-2VI (collectively
Forms W-2), but not Form W-2CM, if you are required to
file at least 10 information returns. To determine whether
you must file Forms W-2 electronically, add together the
number of information returns (see the list below) and the
number of Forms W-2 you must file in a calendar year. If
the total is at least 10 returns, you must e-file them all. If
you need to issue an additional Form(s) W-2 to report
more than four coded items in box 12, the additional
Form(s) W-2 is included in the number of information
returns for the purpose of determining whether you must
e-file.
The following information return forms must be added
together for this purpose: Form 1042-S, the Form 1094
series, Form 1095-B, Form 1095-C, Form 1097-BTC,
Form 1098, Form 1098-C, Form 1098-E, Form 1098-Q,
Form 1098-T, the Form 1099 series, Form 3921, Form
3922, the Form 5498 series, Form 8027, Form W-2G, and
Form 499R-2/W-2PR.
information about verifying employee social security
numbers online, how to reach an SSA employer services
representative for your region, and more.
Preview BSO by viewing a brief online tutorial. Go
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Correcting wage reports. You can use BSO to create,
save, print, and submit Forms W-2c, Corrected Wage and
Tax Statement, online for the current year as well as for
prior years. After logging into BSO, navigate to the
Electronic Wage Reporting home page and click on the
Tax relief for victims of terrorist attacks. Disability
payments for injuries incurred as a direct result of a
terrorist attack directed against the United States (or its
allies) are not included in income. Because federal
income tax withholding is required only when a payment is
includable in income, no federal income tax should be
withheld from these payments.
Distributions from governmental section 457(b)
plans of state and local agencies. Generally, report
distributions from section 457(b) plans of state and local
agencies on Form 1099-R, Distributions From Pensions,
Annuities, Retirement or Profit-Sharing Plans, IRAs,
Insurance Contracts, etc. See Notice 2003-20 on
page 894 of Internal Revenue Bulletin 2003-19 at
Earned income tax credit (EITC) notice (not applica-
ble to Forms W-2AS, W-2CM, W-2GU, and W-2VI). You
must notify employees who have no income tax withheld
that they may be able to claim an income tax refund
because of the EITC. You can do this by using the official
Internal Revenue Service (IRS) Form W-2 with the EITC
notice on the back of Copy B or a substitute Form W-2
with the same statement. You must give your employee
Notice 797, Possible Federal Tax Refund Due to the
Earned Income Credit (EIC), or your own statement that
contains the same wording if (a) you use a substitute Form
W-2 that does not contain the EITC notice, (b) you are not
required to furnish Form W-2, or (c) you do not furnish a
timely Form W-2 to your employee. For more information,
see section 10 in Pub. 15 (Circular E), Employer's Tax
Guide.
Corrected information returns are treated separately
and are not included in calculating the number of
information returns described above.
Requirement to e-file Forms W-2c. You must e-file
Forms W-2c to correct originally filed Forms W-2, W-2AS,
W-2GU, and W-2VI (collectively Form W-2), but not Form
W-2CM, depending on how the original Forms W-2 were
correctly filed. If you were required to e-file the original
Form W-2, you must e-file any Form W-2c correcting that
form. If the original Form W-2 was permitted to be filed on
paper and you filed on paper, then you must file on paper
any Form W-2c correcting that form.
The SSA encourages all employers to e-file. E-filing
can save you time and effort and helps ensure accuracy.
The SSA’s BSO website makes e-filing easy by providing
two ways to submit your Form(s) W-2 or W-2c Copy A and
Forms W-3 or W-3c information.
If you need to file 50 or fewer Forms W-2 or 25 or fewer
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Forms W-2c at a time, you can use BSO to create them
online. BSO guides you through the process of creating
Form(s) W-2 or W-2c, saving and printing them, and
submitting them to the SSA when you are ready. You do
not have to wait until you have submitted Form(s) W-2 or
W-2c to the SSA before printing copies for your
employees. BSO generates Form W-3 or W-3c
automatically based on your Form(s) W-2 or W-2c.
If you need to file more than 50 Forms W-2 or more than
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Electronic statements for employees. Furnishing
Copies B, C, and 2 of Forms W-2 to your employees
electronically may save you time and effort. See
Furnishing Form W-2 to employees electronically in Pub.
15-A, Employer’s Supplemental Tax Guide, for additional
information.
In general, if you furnished statements to your
employees electronically for the original Form W-2, you
must furnish the Form W-2c correcting such form
electronically. See Regulations section 31.6051-1(j)(5)(iii)
25 Forms W-2c, BSO’s “file upload” feature might be the
best e-filing method for your business or organization. To
obtain file format specifications, visit the SSA’s website at
SSA.gov/employer/EFW2&EFW2C.htm, and select the
appropriate document. This information is also available
by calling the SSA’s Business Services Branch at
800-772-6270 (toll free).
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General Instructions for Forms W-2 and W-3 (2024)
If you e-file, do not file the same returns using
taxable income for Guam tax purposes. Federal income
taxes should be withheld and remitted to the IRS. State
and local income taxes may need to be withheld and
remitted to state and local tax authorities. You should
consult with state, local, or U.S. territory tax authorities
regarding your withholding obligations under MSRRA.
paper forms.
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CAUTION
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/
However, for any taxable year of the marriage, the
servicemember and the civilian spouse may elect to use
the residence of the servicemember, the residence of the
spouse, or the permanent duty station of the
In a few situations, reporting instructions vary
depending on the filing method you choose. For example,
you can include every type of box 12 amount in one
employee wage record if you upload an electronic file. If
you file on paper or create Forms W-2 online, you can
include only four box 12 amounts per Form W-2. See the
Form W-2.
Waiver from e-filing. If you are required to e-file, you
can request a waiver from this requirement by filing Form
8508, Application for a Waiver from Electronic Filing of
Information Returns. Submit Form 8508 to the IRS at least
45 days before the due date of Form W-2, or 45 days
before you file your first Form W-2c. See Form 8508 for
information about filing this form.
Form 944. Use the “944” checkbox in box b of Form W-3
or Form W-3SS if you filed Form 944, Employer's
ANNUAL Federal Tax Return. Also use the “944”
checkbox if you filed Formulario 944 (sp), the
Spanish-language version of Form 944.
Forms W-2 for U.S. territories. In these instructions,
reference to Forms W-2 and W-3 includes Forms W-2AS,
W-2CM, W-2GU, W-2VI, and W-3SS, unless otherwise
noted. These instructions are not applicable to wage and
tax statements for Puerto Rico. Form W-2AS is used to
report American Samoa wages paid by American Samoa
employers, Form W-2CM is used to report the
servicemember for purposes of taxation, regardless of the
date on which the marriage of the spouse and the
servicemember occurred.
In the previous example, the spouse would be allowed
to elect to use the same residence as, or the permanent
duty station of, the servicemember.
Nonqualified deferred compensation plans. You are
not required to complete box 12 with code Y (Deferrals
under a section 409A nonqualified deferred compensation
plan). Section 409A provides that all amounts deferred
under a nonqualified deferred compensation (NQDC) plan
for all tax years are includible in gross income unless
certain requirements are satisfied. See Nonqualified
Reporting the cost of group health insurance cover-
age. You must report the cost of employer-sponsored
health coverage in box 12 using code DD. However,
transitional relief applies to certain employers and certain
types of plans. For more information, see Box 12—Codes
Severance payments. Severance payments are wages
subject to social security and Medicare taxes. As noted in
section 15 of Pub. 15 (Circular E), severance payments
are also subject to income tax withholding and FUTA tax.
Commonwealth of the Northern Mariana Islands (CNMI)
wages paid by CNMI employers, Form W-2GU is used to
report Guam wages paid by Guam employers, and Form
W-2VI is used to report U.S. Virgin Islands (USVI) wages
paid by USVI employers. Do not use these forms to report
wages subject to U.S. income tax withholding. Instead,
use Form W-2 to show U.S. income tax withheld. For
employment-related information for employers with
territory employees, see Pub. 15 (Circular E).
Military Spouses Residency Relief Act (MSRRA). You
may be required to report wages and taxes on a form
different from the form you generally use if an employee
claims residence or domicile under MSRRA in a different
jurisdiction in one of the 50 states, the District of
Columbia, American Samoa, the Commonwealth of the
Northern Mariana Islands, Guam, Puerto Rico, or the U.S.
Virgin Islands.
Under MSRRA, the spouse of an active duty
servicemember (civilian spouse) may keep their prior
residence or domicile for tax purposes (tax residence)
when accompanying the servicemember spouse, who is
relocating under military orders, to a new military duty
station in one of the 50 states, the District of Columbia, or
a U.S. territory.
For example, if a civilian spouse is working in Guam but
properly claims tax residence in one of the 50 states
under MSRRA, their income from services would not be
Substitute forms. You may use an acceptable substitute
form instead of an official IRS form.
Form W-2. If you are not using the official IRS form to
furnish Form W-2 to employees or to file with the SSA, you
may use an acceptable substitute form that complies with
the rules in Pub. 1141, General Rules and Specifications
for Substitute Forms W-2 and W-3. Pub. 1141 is a revenue
procedure that explains the requirements for format and
content of substitute Forms W-2 and W-3. Your substitute
forms must comply with the requirements in Pub. 1141.
Pub. 1141 prohibits advertising on Form W-2. You must
not include advertising on any copy of Form W-2,
including coupons providing discounts on tax preparation
services attached to the employee copies. See Pub. 1141
for further information.
Form W-2c. If you are not using the official IRS form to
furnish Form W-2c to employees or to file with the SSA,
you may use an acceptable substitute form that complies
with the rules in Pub. 1223, General Rules and
Specifications for Substitute Forms W-2c and W-3c. Pub.
1223 is a revenue procedure that explains the
requirements for format and content of substitute Forms
General Instructions for Forms W-2 and W-3 (2024)
5
W-2c and W-3c. Your substitute forms must comply with
the requirements in Pub. 1223.
Pub. 1223 prohibits advertising on Form W-2c. You
must not include advertising on any copy of Form W-2c,
including coupons providing discounts on tax preparation
services attached to the employee copies. See Pub. 1223
for further information.
Do not print Copy A of Forms W-2, W-3, W-2c, or
W-3c from IRS.gov and then file them with the
SSA. The SSA accepts only e-filed reports and
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CAUTION
the official red-ink versions (or approved substitute
versions) of these forms. For more information about
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Common Errors on Forms W-2
Forms W-2 provide information to your employees, the
SSA, the IRS, and state and local governments. Avoid
making the following errors, which cause processing
delays.
Help with e-filing. If you have questions about how to
register or use BSO, call 800-772-6270 (toll free) to speak
with an employer reporting technician at the SSA. The
hours of operation are Monday through Friday from 7:00
a.m. to 5:30 p.m. Eastern time. If you experience problems
using any of the services within BSO, call 888-772-2970
(toll free) to speak with a systems operator in technical
support at the SSA. To speak with the SSA's Employer
Services Liaison Officer (ESLO) for the U.S. Virgin
Islands, call 212-264-3455 (not a toll-free number). For
Guam, the Commonwealth of the Northern Mariana
Islands, or American Samoa, call 510-970-8247 (not a
toll-free number). For all other employers, contact the
ESLO that services your region. For a complete telephone
listing, visit the SSA’s Employer W-2 Filing Instructions &
Information website at SSA.gov/employer/
Do not:
Download Copy A of Forms W-2, W-2AS, W-2GU,
•
W-2VI, and W-3SS; or Form W-3 from IRS.gov and file
with the SSA.
Omit the decimal point and cents from entries.
•
Make entries using ink that is too light. Use only black
•
ink.
Make entries that are too small or too large. Use
•
12-point Courier font, if possible.
Add dollar signs to the money-amount boxes. They
•
have been removed from Copy A and are not required.
Inappropriately check the “Retirement plan” checkbox in
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Information reporting customer service site. The IRS
operates a centralized customer service site to answer
questions about reporting on Forms W-2, W-3, 1099, and
other information returns. If you have questions about
reporting on these forms, call the Technical Services
Operation (TSO) toll free at 866-455-7438 or
Misformat the employee's name in box e. Enter the
•
employee's first name and middle initial in the first box,
their surname in the second box, and their suffix (such as
“Jr.”) in the third box (optional).
Enter the incorrect employer identification number (EIN)
•
or the employee’s SSN for the EIN.
Cut, fold, or staple Copy A paper forms mailed to the
304-263-8700 (not toll free). Deaf or hard-of-hearing
customers may call any of our toll-free numbers using their
choice of relay service.
•
SSA.
Mail any other copy other than Copy A of Form W-2 to
•
the SSA.
Employment tax information. Detailed employment tax
information is given in:
Pub. 15 (Circular E), Employer's Tax Guide;
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•
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General Instructions for Forms
W-2 and W-3
Pub. 15-A, Employer's Supplemental Tax Guide;
Pub. 15-B, Employer's Tax Guide to Fringe Benefits;
and
Who must file Form W-2. You must file Form(s) W-2 if
you have one or more employees to whom you made
payments (including noncash payments) for the
employees’ services in your trade or business during
2024.
Pub. 15-T, Federal Income Tax Withholding Methods.
•
You can also call the IRS with your employment tax
questions at 800-829-4933 or go to IRS.gov/
Complete and file Form W-2 for each employee for
whom any of the following applies (even if the employee is
related to you).
How To Get Forms and Publications
Internet. You can access IRS.gov 24 hours a day, 7 days
a week, to:
You withheld any income, social security, or Medicare
•
Download, view, and order tax forms, instructions, and
•
tax from wages regardless of the amount of wages; or
publications.
You would have had to withhold income tax if the
•
Access commercial tax preparation and e-file services.
Research your tax questions online.
•
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employee had claimed no more than one withholding
allowance (for 2019 or earlier Forms W-4) or had not
claimed exemption from withholding on Form W-4; or
See answers to frequently asked tax questions.
Search publications online by topic or keyword.
View Internal Revenue Bulletins published in the last
You paid $600 or more in wages even if you did not
•
withhold any income, social security, or Medicare tax.
few years.
Only in very limited situations will you not have to file
Form W-2. This may occur if you were not required to
withhold any income tax, social security tax, or Medicare
tax and you paid the employee less than $600, such as for
certain election workers and certain foreign agricultural
Sign up to receive local and national tax news by email.
You can order forms, instructions, and publications at
•
IRS.gov/OrderForms. For any other tax information, go to
6
General Instructions for Forms W-2 and W-3 (2024)
workers, later.
additional 30 days to file. The IRS will grant extensions to
file Forms W-2 only in limited cases for extraordinary
circumstances or catastrophe, such as a natural disaster
or fire destroying the books and records needed for filing
the forms. No additional extension of time to file will be
allowed. See Form 8809 for details.
Unless otherwise noted, references to Medicare tax
include Additional Medicare Tax.
If you are required to e-file Forms W-2 or want to take
Even if you request and are granted an extension
Who must file Form W-3. Anyone required to file Form
W-2 must file Form W-3 to transmit Copy A of Forms W-2.
Make a copy of Form W-3 and a copy of each Form W-2
Copy A (For SSA) to keep for your records for at least 4
years. Be sure to use Form W-3 for the correct year. If you
Household employers. Even employers with only one
household employee must file Form W-3 to transmit Copy
A of Form W-2. On Form W-3, check the “Hshld. emp.”
checkbox in box b. For more information, see Schedule H
(Form 1040), Household Employment Taxes, and its
separate instructions. You must have an employer
identification number (EIN). See Box b—Employer
of time to file Forms W-2, you must still furnish
!
CAUTION
Forms W-2 to your employees by January 31,
2025. But see Extension of time to furnish Forms W-2 to
Where to file paper Forms W-2 and W-3. File Copy A
of Form(s) W-2 with Form W-3 at the following address.
Social Security Administration
Direct Operations Center
Wilkes-Barre, PA 18769-0001
If you use “Certified Mail” to file, change the ZIP
code to “18769-0002.” If you use an IRS-approved
private delivery service, add “Attn: W-2 Process,
TIP
Who may sign Form W-3. A transmitter or sender
(including a service bureau, reporting agent, paying agent,
or disbursing agent) may sign Form W-3 (or use its PIN to
e-file) for the employer or payer only if the sender satisfies
both of the following.
1150 E. Mountain Dr.” to the address and change the ZIP
IRS-approved private delivery services.
Do not send cash, checks, money orders, or
It is authorized to sign by an agency agreement
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other forms of payment with the Forms W-2
(whether oral, written, or implied) that is valid under state
law; and
!
CAUTION
and W-3 that you submit to the SSA.
Employment tax forms (for example, Form 941 or Form
943), remittances, and Forms 1099 must be sent to the
IRS.
It writes “For (name of payer)” next to the signature
•
(paper Form W-3 only).
Use of a reporting agent or other third-party
payroll service provider does not relieve an
employer of the responsibility to ensure that
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Copy 1. Send Copy 1 of Form W-2, if required, to your
state, city, or local tax department. For more information
concerning Copy 1 (including how to complete boxes 15
through 20), contact your state, city, or local tax
department.
American Samoa. File Copy 1 of Form W-3SS and
Forms W-2AS at the following address.
CAUTION
Forms W-2 are furnished to employees and that Forms
W-2 and W-3 are filed with the SSA, correctly and on time.
Be sure that the payer's name and EIN on Forms W-2 and
W-3 are the same as those used on the Form 941,
Employer's QUARTERLY Federal Tax Return; Form 943,
Employer's Annual Federal Tax Return for Agricultural
Employees; Form 944, Employer’s ANNUAL Federal Tax
Return; Form CT-1, Employer's Annual Railroad
Retirement Tax Return; or Schedule H (Form 1040) filed
by or for the payer.
When to file. Mail or electronically file Copy A of Form(s)
W-2 and Form W-3 with the SSA by January 31, 2025.
You may owe a penalty for each Form W-2 that you file
American Samoa Tax Office
Executive Office Building
First Floor
Pago Pago, AS 96799
Guam. File Copy 1 of Form W-3SS and Forms W-2GU
at the following address.
Guam Department of Revenue and Taxation
P.O. Box 23607
Barrigada, GU 96921
Extension of time to file Forms W-2 with the SSA.
You may request only one extension of time to file Form
W-2 with the SSA by submitting a complete application on
Form 8809, Application for Extension of Time To File
Information Returns. When completing the Form 8809,
indicate that at least one of the criteria on the form and
instructions for granting an extension applies. You must
sign the application under penalties of perjury. Send the
application to the address shown on Form 8809. You must
request the extension before the due date of Forms W-2. If
the IRS grants your request for extension, you will have an
For additional information about Form W-2GU, see
U.S. Virgin Islands. File Copy 1 of Form W-3SS and
Forms W-2VI at the following address.
Virgin Islands Bureau of Internal Revenue
6115 Estate Smith Bay
Suite 225
St. Thomas, VI 00802
General Instructions for Forms W-2 and W-3 (2024)
7
For additional information about Form W-2VI, see
Commonwealth of the Northern Mariana Islands.
File Form OS-3710 and Copy 1 of Forms W-2CM at the
following address.
Internal Revenue Service Technical Services
Operation
Attn: Extension of Time Coordinator
Fax: 877-477-0572 (International Fax:
304-579-4105)
Division of Revenue and Taxation
Commonwealth of the Northern Mariana Islands
P.O. Box 5234 CHRB
Fax your letter on or before the due date for furnishing
Forms W-2 to employees. It must include:
Your name and address,
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Saipan, MP 96950
Your EIN,
A statement that you are requesting an extension to
Forms OS-3710 and W-2CM are not IRS forms. For
additional information about Form W-2CM, see
Shipping and mailing. If you file more than one type of
employment tax form, group Forms W-2 of the same type
with a separate Form W-3 for each type, and send them in
separate groups. See the specific instructions for Box
Instructions for Form W-3.
Prepare and file Forms W-2 either alphabetically by
employees' last names or numerically by employees'
social security numbers. Do not staple or tape Form W-3
to the related Forms W-2 or Forms W-2 to each other.
These forms are machine read. Staple holes or tears
interfere with machine reading. Also do not fold Forms
W-2 and W-3. Send the forms to the SSA in a flat mailing.
Furnishing Copies B, C, and 2 to employees.
Generally, you must furnish Copies B, C, and 2 of Form
W-2 to your employees by January 31, 2025. You will
meet the “furnish” requirement if the form is properly
addressed and mailed on or before the due date.
If employment ends before December 31, 2024, you
may furnish copies to the employee at any time after
employment ends, but no later than January 31, 2025. If
an employee asks for Form W-2, give them the completed
copies within 30 days of the request or within 30 days of
the final wage payment, whichever is later. However, if you
You may furnish Forms W-2 to employees on IRS
official forms or on acceptable substitute forms. See
Substitute forms. Be sure the Forms W-2 you provide to
employees are clear and legible and comply with the
requirements in Pub. 1141.
furnish “Forms W-2” to employees,
The reason for delay, and
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Your signature or that of your authorized agent.
See the 2024 General Instructions for Certain
Information Returns.
Requests for an extension of time to furnish Forms
W-2 to employees are not automatically granted. If
approved, an extension will generally be granted
!
CAUTION
for no more than 15 days from the due date, unless the
need for up to a total of 30 days is clearly shown.
Undeliverable Forms W-2. Keep for 4 years any
employee copies of Forms W-2 that you tried to but could
not deliver. However, if the undelivered Form W-2 can be
produced electronically through April 15th of the fourth
year after the year at issue, you do not need to keep
undeliverable employee copies. Do not send
undeliverable employee copies of Forms W-2 to the Social
Security Administration (SSA).
Taxpayer identification numbers (TINs). Employers
use an employer identification number (EIN)
(XX-XXXXXXX). Employees use a social security number
(SSN) (XXX-XX-XXXX). When you list a number, separate
the 9 digits properly to show the kind of number.
Do not accept an IRS individual taxpayer identification
number (ITIN) in place of an SSN for employee
identification or for Form W-2 reporting. An ITIN is
available only to resident and nonresident aliens who are
not eligible for U.S. employment and need identification for
other tax purposes. You can identify an ITIN because it is
a 9-digit number formatted like an SSN beginning with the
number “9” and with a number in one of the following
ranges in the fourth and fifth digits: 50–65, 70–88, 90–92,
and 94–99 (for example, 9NN-70-NNNN). Do not auto
populate an ITIN into box a, Employee's social security
number, on Form W-2. See section 4 of Pub. 15 (Circular
E).
Forms W-2 that include logos, slogans, and
advertisements (including advertisements for tax
preparation software) may be considered as suspicious or
altered Forms W-2 (also known as “questionable Forms
W-2”). An employee may not recognize the importance of
the employee copy for tax reporting purposes due to the
use of logos, slogans, and advertisements. Therefore, the
IRS has determined that logos, slogans, and advertising
will not be allowed on Forms W-3, Copy A of Forms W-2,
or any employee copies reporting wages paid. Limited
exceptions on this prohibition exist with respect to
employee copies. See Pub. 1141 for more information.
Extension of time to furnish Forms W-2 to
An individual with an ITIN who later becomes
eligible to work in the United States must obtain
!
CAUTION
an SSN from the Social Security Administration.
The IRS uses SSNs to check the payments that you
report against the amounts shown on employees' tax
returns. The SSA uses SSNs to record employees'
earnings for future social security and Medicare benefits.
When you prepare Form W-2, be sure to show the correct
SSN for each employee. You may truncate the employee’s
SSN on employee copies of Forms W-2. Do not truncate
an employee’s SSN on Copy A of Forms W-2. Go to
Social security numbers, earlier, for more information.
Also see Regulations section 31.6051-1(a)(1)(i)(B) and
employees. You may request an extension of time to
furnish Forms W-2 to employees by faxing a letter to:
8
General Instructions for Forms W-2 and W-3 (2024)
31.6051-2(a). For information about verifying SSNs, see
section 4 of Pub. 15 (Circular E) or visit the SSA's
Employer W-2 Filing Instructions & Information website at
2024 and had more than $10,453.20 in social security
and/or Tier 1 RRTA tax withheld, they should claim the
excess on the appropriate line of Form 1040, 1040-SR, or
1040-NR. If an employee had more than $6,129.90 in Tier
2 RRTA tax withheld from more than one employer, the
employee should claim a refund on Form 843, Claim for
Refund and Request for Abatement.
Form W-2 e-filed with the SSA must contain the
employer’s complete EIN and the complete SSN
!
CAUTION
of the employee. Do not truncate EINs or SSNs on
Copy A.
Archer MSA. An employer's contribution to an
employee's Archer MSA is not subject to federal income
tax withholding or social security, Medicare, or railroad
retirement taxes if it is reasonable to believe at the time of
the payment that the contribution will be excludable from
the employee's income. However, if it is not reasonable to
believe at the time of payment that the contribution will be
excludable from the employee's income, employer
contributions are subject to income tax withholding and
social security and Medicare taxes (or railroad retirement
taxes, if applicable) and must be reported in boxes 1, 3,
and 5. (Use box 14 if railroad retirement taxes apply.)
You must report all employer contributions to an Archer
MSA in box 12 of Form W-2 with code R. Employer
contributions to an Archer MSA that are not excludable
from the income of the employee must also be reported in
boxes 1, 3, and 5 (box 14 if railroad retirement taxes
apply).
Special Reporting Situations for Form
W-2
Adoption benefits. Amounts paid or expenses incurred
by an employer for qualified adoption expenses under an
adoption assistance program are not subject to federal
income tax withholding and are not reportable in box 1.
However, these amounts (including adoption benefits paid
from a section 125 (cafeteria) plan, but not including
adoption benefits forfeited from a cafeteria plan) are
subject to social security, Medicare, and railroad
retirement taxes and must be reported in boxes 3 and 5.
(Use box 14 if railroad retirement taxes apply.) Also, the
total amount, including any amount in excess of the
$16,810 exclusion, must be reported in box 12 with code
T. For more information on reporting adoption benefits in
An employee's contributions to an Archer MSA are
includible in income as wages and are subject to federal
income tax withholding and social security and Medicare
taxes (or railroad retirement taxes, if applicable).
Employee contributions are deductible, within limits, on
the employee's Form 1040 or 1040-SR.
For more information on adoption benefits, see Notice
97-9, 1997-1 C.B. 365, which is on page 35 of Internal
Revenue Bulletin 1997-2 at IRS.gov/pub/irs-irbs/
irb97-02.pdf. Advise your employees to see the
Instructions for Form 8839, Qualified Adoption Expenses.
For more information, see Pub. 969, Health Savings
Accounts and Other Tax-Favored Health Plans, and
Notice 96-53, which is found on page 5 of Internal
Revenue Bulletin 1996-51 at IRS.gov/pub/irs-irbs/
Clergy and religious workers. For certain members of
the clergy and religious workers who are not subject to
social security and Medicare taxes as employees, boxes 3
and 5 of Form W-2 should be left blank. 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. 15-A.
Deceased employee's wages. If an employee dies
during the year, you must report the accrued wages,
vacation pay, and other compensation paid after the date
of death. Also report wages that were available to the
employee while they were alive, regardless of whether
they were actually in the possession of the employee, as
well as any other regular wage payment, even if you may
have to reissue the payment in the name of the estate or
beneficiary.
If you made the payment after the employee's death but
in the same year the employee died, you must withhold
social security and Medicare taxes on the payment and
report the payment on the employee's Form W-2 only as
social security and Medicare wages to ensure proper
social security and Medicare credit is received. On the
Agent reporting. An agent who has an approved Form
2678, Employer/Payer Appointment of Agent, should enter
the following in box c of Form W-2.
(Name of agent)
Agent for (name of employer)
Address of agent
Each Form W-2 should reflect the EIN of the agent in
box b. An agent files one Form W-3 for all of the Forms
W-2 and enters its own information in boxes e, f, and g of
Form W-3 as it appears on the agent's related
employment tax returns (for example, Form 941). Enter
the client-employer's EIN in box h of Form W-3 if the
Forms W-2 relate to only one employer (other than the
agent); if not, leave box h blank.
If the agent (a) is acting as an agent for two or more
employers or is an employer and is acting as an agent for
another employer, and (b) pays social security wages to
an individual on behalf of more than one employer, the
agent should file separate Forms W-2 for the affected
employee reflecting the wages paid by each employer.
See Rev. Proc. 2013-39, 2013-52 I.R.B. 830, available
2678 instructions for procedures to be followed in applying
to be an agent.
Generally, an agent is not responsible for
refunding excess social security or railroad
TIP
retirement (RRTA) tax withheld from employees. If
an employee worked for more than one employer during
General Instructions for Forms W-2 and W-3 (2024)
9
employee's Form W-2, show the payment as social
security wages (box 3) and Medicare wages and tips
(box 5) and the social security and Medicare taxes
withheld in boxes 4 and 6. Do not show the payment in
box 1.
If you made the payment after the year of death, do not
report it on Form W-2, and do not withhold social security
and Medicare taxes.
Whether the payment is made in the year of death or
after the year of death, you must also report it in box 3 of
Form 1099-MISC, Miscellaneous Information, for the
payment to the estate or beneficiary. Use the name and
taxpayer identification number (TIN) of the payment
recipient on Form 1099-MISC. However, if the payment is
a reissuance of wages that were constructively received
by the deceased individual while they were still alive, do
not report it on Form 1099-MISC.
Example. Before Sam's death on June 15, 2024, Sam
was employed and received $10,000 in wages on which
federal income tax of $1,500 was withheld. When Sam
died, Sam’s employer owed Sam $2,000 in wages and
$1,000 in accrued vacation pay. The total of $3,000 (less
the social security and Medicare taxes withheld) was paid
to Sam's estate on July 20, 2024. Because Sam’s
employer made the payment during the year of death, the
employer must withhold social security and Medicare
taxes on the $3,000 payment and must complete Form
W-2 as follows.
A de minimis financial incentive cannot exceed $250 in
value for an employee and it may only be offered to
employees who do not have already in effect an election
to have such salary deferral or salary reduction
contributions made on their behalf.
If an employer provides a de minimis financial incentive
to an employee, that incentive is included in the
employee's wages and subject to applicable withholding
requirements unless an exception applies. See Q&A D-1
through D-6 of Notice 2024-2, 2024-2 I.R.B. 316, at
guidance on de minimis financial incentives.
Designated Roth contributions. Under section 402A, a
participant in a section 401(k) plan, under a 403(b) salary
reduction agreement, or in a governmental 457(b) plan
that includes a qualified Roth contribution program, may
elect to make designated Roth contributions to the plan or
program in lieu of elective deferrals.
Employee contributions to a pension-linked emergency
savings account (a special designated Roth account) in a
defined contribution plan are also designated Roth
contributions. See section 402A(e) for more information
about pension-linked emergency savings accounts.
Designated Roth contributions are subject to federal
income tax withholding and social security and Medicare
taxes (and railroad retirement taxes, if applicable) and
must be reported in boxes 1, 3, and 5. (Use box 14 if
railroad retirement taxes apply.)
Box a— Sam's SSN
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Section 402A requires separate reporting of the yearly
designated Roth contributions. Designated Roth
contributions to 401(k) plans will be reported using code
AA in box 12; designated Roth contributions under 403(b)
salary reduction agreements will be reported using code
BB in box 12; and designated Roth contributions under a
governmental section 457(b) plan will be reported using
code EE in box 12. Also include designated Roth
contributions to a pension-linked emergency savings
account in box 12. For reporting instructions, see the
box 12 instructions for Code AA—Designated Roth
Box e— Sam's name
Box f— Sam's address
Box 1— 10000.00 (does not include the $3,000
accrued wages and vacation pay)
Box 2— 1500.00
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Box 3— 13000.00 (includes the $3,000 accrued wages
and vacation pay)
Box 4— 806.00 (6.2% of the amount in box 3)
•
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Box 5— 13000.00 (includes the $3,000 accrued wages
and vacation pay)
Box 6— 188.50 (1.45% of the amount in box 5)
•
Sam’s employer must also complete Form
1099-MISC as follows.
!
CAUTION
Boxes for recipient’s name, address, and TIN—the
•
A participant in a plan that includes a qualified Roth
contribution program may also be permitted to designate
certain nonelective contributions or matching
estate's or beneficiary’s name, address, and TIN.
Box 3: 3000.00 (Even though amounts were withheld for
•
social security and Medicare taxes, the gross amount is
reported here.)
contributions as Roth contributions. However, the
reporting instructions that apply to designated Roth
contributions (which are made in lieu of elective deferrals)
do not apply to designated Roth nonelective contributions
or designated Roth matching contributions. Instead, those
contributions must be reported on Form 1099-R. See Q&A
L-9 of Notice 2024-2, 2024-2 I.R.B. 316, available at
If Sam’s employer made the payment after the year of
death, the $3,000 would not be subject to social security
and Medicare taxes and would not be shown on Form
W-2. However, the employer would still file Form
1099-MISC.
De minimis financial incentives. De minimis financial
incentives (not paid for with or derived from plan assets)
may be provided to employees who elect to have the
employer make contributions under a 401(k) cash or
deferred arrangement or elect to have the employer make
contributions pursuant to a salary reduction agreement
under a 403(b) plan.
Educational assistance programs. Employer-provided
educational assistance up to a maximum of $5,250 is
excludable from an employee's wages only if assistance is
provided under an educational assistance program under
section 127. See Pub. 970, Tax Benefits for Education,
and section 2 of Pub. 15-B for more information. Also see
10
General Instructions for Forms W-2 and W-3 (2024)
wage increase due to the tax payments is not subject to
social security, Medicare, or FUTA taxes. For information
on completing Forms W-2 and W-3 in this situation, see
the Instructions for Schedule H (Form 1040) and the
discussion of Household and agricultural employers in
section 9 of Pub. 15 (Circular E).
Election workers. Report on Form W-2 payments of
$600 or more to election workers for services performed in
state, county, and municipal elections. File Form W-2 for
payments of less than $600 paid to election workers if
social security and Medicare taxes were withheld under a
section 218 (Social Security Act) agreement. Do not
report election worker payments on Form 1099-MISC.
Federal employers in the CNMI. The U.S. Treasury
Department and the CNMI Division of Revenue and
Taxation entered into an agreement under 5 U.S.C.
section 5517 (“5517 agreement”) in December 2006.
Under this agreement, all federal employers (including the
Department of Defense) are required to withhold CNMI
income taxes, rather than federal income taxes, and
deposit the CNMI taxes with the CNMI Treasury for
employees who are subject to CNMI taxes and whose
regular place of federal employment is in the CNMI.
Federal employers are also required to file quarterly and
annual reports with the CNMI Division of Revenue and
Taxation. For questions, contact the CNMI Division of
Revenue and Taxation.
If the election worker is employed in another capacity
with the same government entity, see Rev. Rul. 2000-6,
which is on page 512 of Internal Revenue Bulletin 2000-6
Employee business expense reimbursements.
Reimbursements to employees for business expenses
must be reported as follows.
Generally, payments made under an accountable plan
•
are excluded from the employee's gross income and are
not reported on Form W-2. However, if you pay a per diem
or mileage allowance and the amount paid for
substantiated miles or days traveled exceeds the amount
treated as substantiated under IRS rules, you must report
as wages on Form W-2 the amount in excess of the
amount treated as substantiated. The excess amount is
subject to income tax withholding and social security and
Medicare taxes (or railroad retirement taxes, if applicable).
Report the amount treated as substantiated (that is, the
nontaxable portion) in box 12 using code L. See the
box 12 instructions for Code L—Substantiated employee
business expense reimbursements. (Use box 14 if railroad
retirement taxes apply.)
Federal employers may use Form W-2 (rather than
Forms W-2CM or OS-3710) to report income taxes
withheld and paid to CNMI, as well as to report social
security and Medicare taxes. Use the state boxes 15, 16,
and 17 for CNMI income tax reporting. See the
instructions for boxes 15, 16, and 17 under Boxes 15
This rule applies only to income tax reporting. Federal
employers should withhold and report social security and
Medicare taxes for these employees in the same way as
for other federal employees. For more information,
including special rules for Armed Forces members, go to
Payments made under a nonaccountable plan are
•
reported as wages on Form W-2 and are subject to federal
income tax withholding and social security and Medicare
taxes (or railroad retirement taxes, if applicable). (Use
box 14 if railroad retirement taxes apply.)
Foreign agricultural workers. You must report
compensation of $600 or more paid in a calendar year to
an H-2A visa agricultural worker for agricultural labor. If the
H-2A visa agricultural worker furnishes a valid taxpayer
identification number, report these payments in box 1 of
Form W-2. If the worker does not furnish a valid taxpayer
identification number, report the payments on Form
On Form W-2, no amount should be reported in box 3
or 5. In most cases, you do not need to withhold federal
income tax from compensation paid to H-2A visa
agricultural workers. Employers should withhold federal
income tax only if the H-2A visa agricultural worker and
the employer agree to withhold. The H-2A visa agricultural
worker must provide a completed Form W-4. If the
employer withholds income tax, the employer must report
the tax withheld in box 2 of Form W-2 and on line 8 of
Form 943. See Pub. 15 (Circular E).
Form 1099-MISC. If the H-2A visa agricultural worker
fails to furnish a taxpayer identification number to the
employer, and the total annual payments made to the
H-2A visa agricultural worker are $600 or more, the
employer must begin backup withholding on the payments
made until the H-2A visa agricultural worker furnishes a
valid taxpayer identification number. Employers must
report the compensation paid and any backup withholding
on Forms 1099-MISC and Form 945, Annual Return of
Withheld Federal Income Tax. See the current Instructions
For more information on accountable plans,
nonaccountable plans, amounts treated as substantiated
under a per diem or mileage allowance, the standard
mileage rate, the per diem substantiation method, and the
high-low substantiation method, see Pub. 463, Travel, Gift,
and Car Expenses; and section 5 of Pub. 15 (Circular E).
Employee's social security and Medicare taxes (or
railroad retirement taxes, if applicable) paid by em-
ployer. If you paid your employee's share of social
security and Medicare taxes rather than deducting them
from the employee's wages, you must include these
payments as wages subject to federal (or American
Samoa, CNMI, Guam, or U.S. Virgin Islands) income tax
withholding and social security, Medicare, and federal
unemployment (FUTA) taxes. If you paid your employee's
share of railroad retirement taxes, you must include these
amounts as compensation subject to railroad retirement
taxes. The amount to include as wages and/or
compensation is determined by using the formula
contained in the discussion of Employee's Portion of
Taxes Paid by Employer in section 7 of Pub. 15-A and in
Rev. Proc. 83-43, 1983-24 I.R.B. 60.
This does not apply to household and agricultural
employers. If you pay a household or agricultural
!
CAUTION
employee's social security and Medicare taxes,
you must include these payments in the employee's
wages for income tax withholding purposes. However, the
General Instructions for Forms W-2 and W-3 (2024)
11
for Forms 1099-MISC and 1099-NEC and the current
Instructions for Form 945.
must be equal to or greater than the wages in box 3 of
Form W-2.
Fringe benefits. Include all taxable fringe benefits in
box 1 of Form W-2 as wages, tips, and other
Group-term life insurance. You must include in boxes 1,
3, and 5 (or 14, if railroad retirement taxes apply) the cost
of group-term life insurance that is more than the cost of
$50,000 of coverage, reduced by the amount the
compensation and, if applicable, in boxes 3 and 5 as
social security and Medicare wages. Although not
required, you may include the total value of fringe benefits
in box 14 (or on a separate statement). However, if you
provided your employee a vehicle, you must include the
value of any personal use in boxes 1, 3, and 5 of Form
W-2. You must withhold social security and Medicare tax,
but you have the option not to withhold federal income tax
if you notify the employee and include the value of the
benefit in boxes 1, 3, 5, and 14. See Pub. 15-B for more
information.
employee paid toward the insurance. Use Table 2-2 in
Pub. 15-B to determine the cost of the insurance. Also
show the amount in box 12 with code C. For employees,
you must withhold social security and Medicare taxes, but
not federal income tax. For coverage provided to former
employees, the former employees must pay the employee
part of social security and Medicare taxes (or railroad
retirement taxes, if applicable) on the taxable cost of
group-term life insurance over $50,000 on Form 1040 or
1040-SR. You are not required to collect those taxes.
However, you must report the uncollected social security
tax (or railroad retirement taxes, if applicable) with code M
and the uncollected Medicare tax (or RRTA Medicare tax,
if applicable) with code N in box 12 of Form W-2.
The Tax Cuts and Jobs Act of 2017, Public Law
115-97, section 11045, does not permit
!
CAUTION
employees to deduct unreimbursed employee
business expenses for tax years 2018 through 2025. If you
included 100% of the vehicle’s annual lease value in the
employee’s income, the employee will not be able to
deduct expenses attributable to the business use of an
employer-provided vehicle.
However, any uncollected Additional Medicare Tax (on the
cost of group-term life insurance, which, in combination
with other wages, is in excess of $200,000) is not reported
with code N in box 12.
Health flexible spending arrangement (FSA). For plan
year 2024, a cafeteria plan may not allow an employee to
request salary reduction contributions for a health FSA in
excess of $3,200 (as indexed for inflation).
If a cafeteria plan timely complies with the written plan
requirement limiting health FSA salary reduction
contributions, but one or more employees are erroneously
allowed to elect a salary reduction of more than $3,200 for
the plan year, the cafeteria plan will continue to be a
section 125 cafeteria plan for the plan year if:
Golden parachute payments (not applicable to
Forms W-2AS, W-2CM, W-2GU, or W-2VI). Include any
golden parachute payments in boxes 1, 3, and 5 of Form
W-2. Withhold federal income, social security, and
Medicare taxes (or railroad retirement taxes, if applicable)
as usual and report them in boxes 2, 4, and 6,
respectively. (Use box 14 if railroad retirement taxes
apply.) Excess parachute payments are also subject to a
20% excise tax. If the excess payments are considered
wages, withhold the 20% excise tax and include it in box 2
as income tax withheld. Also report the excise tax in
box 12 with code K. For definitions and additional
information, see Regulations section 1.280G-1 and Rev.
Proc. 2003-68, 2003-34 I.R.B. 398, available at
The terms of the plan apply uniformly to all participants,
The error results from a reasonable mistake by the
•
•
employer (or the employer’s agent) and is not due to willful
neglect by the employer (or the employer’s agent), and
•
Salary reduction contributions in excess of $3,200 are
paid to the employee and reported as wages for income
tax withholding and employment tax purposes on the
employee’s Form W-2 (or Form W-2c) for the employee’s
taxable year in which, or with which, ends the cafeteria
plan year in which the correction is made.
Government employers. Federal, state, and local
governmental agencies have two options for reporting
their employees' wages that are subject to only Medicare
tax for part of the year and both social security and
Medicare taxes for part of the year.
The first option (which the SSA prefers) is to file a
single set of Forms W-2 per employee for the entire year,
even if only part of the year's wages are subject to both
social security and Medicare taxes. Check “941” (or “944”)
in box b of Form W-3 or Form W-3SS. The wages in box 5
of Form W-2 must be equal to or greater than the wages in
box 3 of Form W-2.
The second option is to file one set of Forms W-2 for
wages subject only to Medicare tax and another set for
wages subject to both social security and Medicare taxes.
Use a separate Form W-3 to transmit each set of Forms
W-2. For the Medicare-only Forms W-2, check “Medicare
govt. emp.” in box b of Form W-3. For the Forms W-2
showing wages subject to both social security and
Medicare taxes, check “941” (or “944”) in box b of Form
W-3 or Form W-3SS. The wages in box 5 of Form W-2
The salary reduction contribution limit of $3,200
does not include any amount (up to $640) carried
!
CAUTION
over from a previous year.
For more information, see Notice 2013-71, 2013-47
I.R.B. 532, available at IRS.gov/irb/
Health savings account (HSA). An employer's
contribution (including an employee's contributions
through a cafeteria plan) to an employee's HSA is not
subject to federal income tax withholding or social
security, Medicare, or railroad retirement taxes (or FUTA
tax) if it is reasonable to believe at the time of the payment
that the contribution will be excludable from the
employee's income. However, if it is not reasonable to
believe at the time of payment that the contribution will be
excludable from the employee's income, employer
contributions are subject to federal income tax
12
General Instructions for Forms W-2 and W-3 (2024)
withholding, social security and Medicare taxes (or
railroad retirement taxes, if applicable), and FUTA tax, and
must be reported in boxes 1, 3, and 5 (use box 14 if
railroad retirement taxes apply); and on Form 940,
Employer's Annual Federal Unemployment (FUTA) Tax
Return.
You must report all employer contributions (including an
employee's contributions through a cafeteria plan) to an
HSA in box 12 of Form W-2 with code W. Employer
contributions to an HSA that are not excludable from the
income of the employee must also be reported in boxes 1,
3, and 5. (Use box 14 if railroad retirement taxes apply.)
Qualified moving expenses that an employer paid to a
•
third party on behalf of the employee (for example, to a
moving company), and services that an employer
furnished in kind to an employee, are not reported on
Form W-2.
Qualified moving expense reimbursements paid directly
•
to an employee by an employer are reported only in
box 12 of Form W-2 with code P.
Nonqualified moving expenses and expense
reimbursements are reported in boxes 1, 3, and 5 (use
box 14 if railroad retirement taxes apply) of Form W-2.
These amounts are subject to federal income tax
withholding and social security and Medicare taxes (or
railroad retirement taxes, if applicable).
Nonqualified deferred compensation plans. Section
409A provides that all amounts deferred under a
nonqualified deferred compensation (NQDC) plan for all
tax years are currently includible in gross income to the
extent not subject to a substantial risk of forfeiture and not
previously included in gross income, unless certain
requirements are met. Generally, section 409A is effective
with respect to amounts deferred in tax years beginning
after December 31, 2004, but deferrals made before that
year may be subject to section 409A under some
circumstances.
An employee's contributions to an HSA (unless made
through a cafeteria plan) are includible in income as
wages and are subject to federal income tax withholding
and social security and Medicare taxes (or railroad
retirement taxes, if applicable). Employee contributions
are deductible, within limits, on the employee's Form 1040
or 1040-SR. For more information about HSAs, see Notice
2004-2, Notice 2004-50, and Notice 2008-52. Notice
2004-2, 2004-2 I.R.B. 269, is available at IRS.gov/irb/
I.R.B. 196, is available at IRS.gov/irb/
I.R.B. 1166, is available at IRS.gov/irb/
Savings Accounts (HSAs), and Pub. 969.
It is not necessary to show amounts deferred during the
year under an NQDC plan subject to section 409A. If you
report section 409A deferrals, show the amount in box 12
using code Y. For more information, see Notice 2008-115,
2008-52 I.R.B. 1367, available at IRS.gov/irb/
Lost Form W-2—Reissued statement. If an employee
loses a Form W-2, write “REISSUED STATEMENT” on the
new copy and furnish it to the employee. You do not have
to add “REISSUED STATEMENT” on Forms W-2 provided
to employees electronically. Do not send Copy A of the
reissued Form W-2 to the SSA. Employers are not
prohibited (by the Internal Revenue Code) from charging a
fee for the issuance of a duplicate Form W-2.
Income included under section 409A from an NQDC
plan will be reported in box 1 and in box 12 using code Z.
This income is also subject to an additional tax of 20%
that is reported on Form 1040 or 1040-SR. For more
information on amounts includible in gross income and
reporting requirements, see Notice 2008-115, available at
on correcting failures to comply with section 409A and
related reporting, see Notice 2008-113, 2008-51 I.R.B.
1305, available at IRS.gov/irb/
Military differential pay. Employers paying their
employees while they are on active duty in the U.S.
uniformed services should treat these payments as
wages. Differential wage payments made to an individual
while on active duty for periods scheduled to exceed 30
days are subject to income tax withholding, but are not
subject to social security, Medicare, and unemployment
taxes. Report differential wage payments in box 1 and any
federal income tax withholding in box 2. Differential wage
payments made to an individual while on active duty for 30
days or less are subject to income tax withholding, social
security, Medicare, and unemployment taxes and are
reported in boxes 1, 3, and 5. See Rev. Rul. 2009-11,
2009-18 I.R.B. 896, available at IRS.gov/irb/
I.R.B. 275, available at IRS.gov/irb/
I.R.B. 853, available at IRS.gov/irb/
Qualified equity grants under section 83(i). Report
the amount includible in gross income from qualified
equity grants under section 83(i)(1)(A) for the calendar
year in box 12 using code GG. This amount is wages for
box 1 and you must withhold income tax under section
3401(i) at the rate and manner prescribed in section
3401(t). You must withhold at the maximum rate of tax
without regard to the employee’s Form W-4. Social
security and Medicare taxation of the deferral stock is not
affected by these rules. See Notice 2018-97, 2018-52
I.R.B. 1062, available at IRS.gov/irb/
Moving expenses. Effective for tax years 2018 through
2025, the exclusion for qualified moving expense
reimbursements applies only to members of the U.S.
Armed Forces on active duty who move pursuant to a
military order and incident to a permanent change of
station. All other employees have only nonqualified
moving expenses and expense reimbursements subject to
tax and withholding.
Report qualified moving expenses for members of the
Armed Forces as follows.
General Instructions for Forms W-2 and W-3 (2024)
13
Railroad employers must withhold social security
and Medicare taxes from taxable compensation of
employees covered by social security and
Qualified small employer health reimbursement ar-
rangement. Use box 12, code FF, to report the total
amount of permitted benefits under a qualified small
employer health reimbursement arrangement (QSEHRA).
QSEHRAs allow eligible employers to pay or reimburse
medical care expenses of eligible employees after the
employees provide proof of coverage. The maximum
reimbursement for an eligible employee under a QSEHRA
for 2024 is $6,150 ($12,450 if it also provides
!
CAUTION
Medicare who are exercising their employee stock
options.
Repayments. If an employee repays you for wages
received in error, do not offset the repayments against
current year wages unless the repayments are for
amounts received in error in the current year. Repayments
made in the current year, but related to a prior year or
years, must be repaid in gross, not net, and require
special tax treatment by employees in some cases. You
may advise the employee of the total repayments made
during the current year and the amount (if any) related to
prior years. This information will help the employee
account for such repayments on their federal income tax
return.
reimbursements for family members). For more
information about QSEHRAs, see Notice 2017-67,
2017-47 I.R.B. 517, available at IRS.gov/irb/
Accident and Health Benefits. For information on
employer reporting requirements, see Code
health reimbursement, later.
Railroad employers (not applicable to Forms W-2AS,
W-2CM, W-2GU, or W-2VI). Railroad employers must file
Form W-2 to report their employees' wages and income
tax withholding in boxes 1 and 2. You must file a separate
Form W-3 to transmit the Forms W-2 if you have
If the repayment was for a prior year, you must file Form
W-2c with the SSA to correct only social security and
Medicare wages and taxes, and furnish a copy to the
employee. Do not correct "Wages, tips, other
compensation" in box 1, or "Federal income tax withheld"
in box 2, on Form W-2c. Also do not correct any Additional
Medicare Tax withheld on the repaid wages (reported with
Medicare tax withheld in box 6) on Form W-2c. File the “X”
return that is appropriate for the return on which the wages
or compensation was originally reported (Forms 941-X,
943-X, 944-X, or CT-1X). Correct the social security and
Medicare wages and taxes for the period during which the
wages or compensation was originally paid. For
employees covered under the Federal Insurance
Contributions Act (FICA) (social security and Medicare)
and the Railroad Retirement Tax Act (RRTA).
For employees covered by RRTA tax. Check the
“CT-1” checkbox on Form W-3, box b, “Kind of Payer,” to
transmit Forms W-2 for employees with box 1 wages and
box 2 tax withholding. Use Form W-2, box 14, to report
total RRTA compensation, Tier 1, Tier 2, Medicare
(excluding Additional Medicare Tax), and any Additional
Medicare Tax withheld for each employee covered by
RRTA tax. Label them “RRTA compensation,” “Tier 1 tax,”
“Tier 2 tax,” “Medicare tax,” and “Additional Medicare Tax.”
Include tips reported by the employee to the employer in
“RRTA compensation.”
Employers should withhold Tier 1 and Tier 2 RRTA
taxes on all money remuneration that stems from the
employer–employee relationship, including award
payments to employees to compensate for working time
lost due to an on-the-job injury and lump-sum payments
made to unionized employees upon ratification of
collective bargaining agreements.
Employee stock options are not “money remuneration”
subject to the RRTA. Railroad employers should not
withhold Tier 1 and Tier 2 taxes when employees covered
by the RRTA exercise stock options. Employers should still
withhold federal income tax on taxable compensation from
railroad employees exercising their stock options.
For employees covered by social security and
Medicare. Check the “941” checkbox on Form W-3, box
b, “Kind of Payer,” to transmit Forms W-2 with box 1 wages
and box 2 tax withholding for employees covered by social
security and Medicare. Use Form W-2, boxes 3, 4, 5, 6,
and 7, to report each employee’s social security and
Medicare wages and taxes, including Additional Medicare
Tax. These boxes are not to be used to report railroad
retirement compensation and taxes.
information on reporting adjustments to Forms 941, 943,
944, or Form CT-1, see section 13 of Pub. 15 (Circular E)
or the Instructions for Form CT-1X.
Tell your employee that the wages paid in error in
a prior year remain taxable to them for that year.
This is because the employee received and had
TIP
use of those funds during that year. The employee is not
entitled to file an amended return (Form 1040-X) to
recover the income tax on these wages. For repayments
greater than $3,000, the employee may be entitled to a
deduction or credit for the repaid wages on their Form
1040 or 1040-SR for the year of repayment. However, the
employee is entitled to file an amended return (Form
1040-X) to recover Additional Medicare Tax on these
wages, if any. Refer your employee to Repayments in Pub.
525, for additional information.
Scholarship and fellowship grants. Give a Form W-2
to each recipient of a scholarship or fellowship grant only if
you are reporting amounts includible in income under
section 117(c) (relating to payments for teaching,
research, or other services required as a condition for
receiving the qualified scholarship). Also see Pub. 15-A
and Pub. 970. These payments are subject to federal
income tax withholding. However, their taxability for social
security and Medicare taxes (or railroad retirement taxes,
if applicable) depends on the nature of the employment
and the status of the organization. See Students, scholars,
trainees, teachers, etc., in section 15 of Pub. 15 (Circular
E).
14
General Instructions for Forms W-2 and W-3 (2024)
preprinted with the correct year. If e-filing, make sure your
software has been updated for the current tax year.
SEP arrangements and SIMPLE IRA plans. An
employee's salary reduction contributions under a SEP
arrangement to a traditional IRA or under a SIMPLE
(savings incentive match plan for employees) IRA plan to
a SIMPLE IRA are not subject to federal income tax
withholding but are subject to social security, Medicare,
and railroad retirement taxes. Do not include an
employee's contribution in box 1, but do include it in boxes
3 and 5. (Use box 14 if railroad retirement taxes apply.) An
employee's total contribution must also be included in
box 12 with code D or S.
An employer's matching or nonelective contribution to
an employee's SIMPLE retirement account is not subject
to federal income tax withholding or social security,
Medicare, or railroad retirement taxes, and is not to be
shown on Form W-2.
However, if any of your employees are immediately
employed by a successor employer, see Successor/
predecessor employers above. Also, for information on
automatic extensions for furnishing Forms W-2 to
employees and filing Forms W-2, see Rev. Proc. 96-57,
which is on page 14 of Internal Revenue Bulletin 1996-53
Get Schedule D (Form 941), Report of
Discrepancies Caused by Acquisitions, Statutory
Mergers, or Consolidations, for information on
TIP
reconciling wages and taxes reported on Forms W-2 with
amounts reported on Forms 941 or 944.
Uniformed Services Employment and Reemployment
Rights Act of 1994 (USERRA) make-up amounts to a
pension plan. If an employee returned to your
employment after military service and certain make-up
amounts were contributed to a pension plan for a prior
year(s) under the USERRA, report the prior year
Code D under Box 12—Codes. You may also report
Specific Instructions for Form W-2.
Instead of reporting in box 12 (or box 14), you may
choose to provide a separate statement to your employee
showing USERRA make-up contributions. The statement
must identify the type of plan, the year(s) to which the
contributions relate, and the amount contributed for each
year.
However, if a SEP arrangement or SIMPLE IRA plan
provides for, and an employee elects to designate, a Roth
IRA as the IRA to which contributions under the
arrangement or plan are made, salary reduction
contributions contributed to the account are subject to
federal income tax, social security, Medicare, or railroad
retirement tax withholding. These contributions are
included on Form W-2 in boxes 1, 3, and 5 (or box 14 for
railroad retirement taxes) and are reported in box 12 using
code F (for a SEP) or code S (for a SIMPLE IRA).
Employer matching and nonelective contributions made to
a Roth SEP or Roth SIMPLE IRA must be reported on
Form 1099-R for the year in which the contributions are
made to the employee's Roth IRA. Report the total in
boxes 1 and 2a of Form 1099-R using code 2 or 7 in box 7
and check the IRA/SEP/SIMPLE checkbox. For additional
guidance on SEP arrangements or SIMPLE IRA plans to
which salary reduction contributions are made to Roth
IRAs, see Q&A K-1 through K-8 of Notice 2024-2, 2024-2
For more information on SIMPLE retirement accounts,
see Notice 98-4, 1998-1 C.B. 269. You can find Notice
98-4 on page 25 of Internal Revenue Bulletin 1998-2 at
Sick pay. If you had employees who received sick pay in
2024 from an insurance company or other third-party
payer and the third party notified you of the amount of sick
pay involved, you may be required to report the
information on the employees' Forms W-2. If the insurance
company or other third-party payer did not notify you in a
timely manner about the sick pay payments, it must
prepare Forms W-2 and W-3 for your employees showing
the sick pay. For specific reporting instructions, see
section 6 of Pub. 15-A.
Successor/predecessor employers. If you buy or sell a
business during the year, see Rev. Proc. 2004-53 for
information on who must file Forms W-2 and employment
tax returns. Rev. Proc. 2004-53, 2004-34 I.R.B. 320, is
Virtual currency. For federal tax purposes, virtual
currency is treated as property. Bitcoin is an example of
virtual currency. Transactions using virtual currency (such
as Bitcoin) must be reported in U.S. dollars.
The fair market value (FMV) of virtual currency (such as
Bitcoin) paid as wages is income and subject to federal
income tax withholding, FICA tax, and FUTA tax and must
be reported on Form W-2. For more information about how
virtual currency is treated for federal income tax purposes,
including W-2 requirements, see Notice 2014-21, 2014-16
I.R.B. 938, available at IRS.gov/irb/
available at IRS.gov/irb/2019-44_IRB#REV-RUL-2019-24
and related FAQs, available at IRS.gov/
Penalties
The following penalties apply to the person or employer
required to file Form W-2. The penalties apply to both
paper filers and e-filers.
Employers are responsible for ensuring that
Forms W-2 are furnished to employees and that
!
CAUTION
Forms W-2 and W-3 are filed with the SSA
correctly and on time, even if the employer contracts with
a third party to perform these acts. The IRS strongly
suggests that the employer's address, not the third party's
address, be the address on record with the IRS. This will
ensure that you remain informed of tax matters involving
your business because the IRS will correspond to the
employer's address of record if there are any issues with
Terminating a business. If you terminate your business,
you must provide Forms W-2 to your employees for the
calendar year of termination by the due date of your final
Form 941 or 944. You must also file Forms W-2 with the
SSA by the due date of your final Form 941 or 944. If filing
on paper, make sure you obtain Forms W-2 and W-3
General Instructions for Forms W-2 and W-3 (2024)
15
an account. If you choose to outsource any of your payroll
and related tax duties (that is, withholding, reporting, and
paying over social security, Medicare, FUTA, and income
taxes) to a third-party payer, go to IRS.gov/
OutsourcingPayrollDuties for helpful information on this
topic.
A payee's surname, and
Any money amounts.
•
•
3. De minimis rule for corrections. Even though you
cannot show reasonable cause, the penalty for failure to
file correct Forms W-2 will not apply to a certain number of
returns if you:
Filed those Forms W-2 on or before the required filing
•
Failure to file correct information returns by the due
date. If you fail to file a correct Form W-2 by the due date
and cannot show reasonable cause, you may be subject
to a penalty as provided under section 6721. The penalty
applies if you:
date,
Either failed to include all of the information required on
•
the form or included incorrect information, and
Filed corrections of these forms by August 1.
•
If you meet all of the de minimis rule conditions, the
Fail to file timely,
•
penalty for filing incorrect information returns (including
Form W-2) will not apply to the greater of 10 information
returns (including Form W-2) or one-half of 1% of the total
number of information returns (including Form W-2) that
you are required to file for the calendar year.
Fail to include all information required to be shown on
•
Form W-2,
Include incorrect information on Form W-2,
File on paper forms when you are required to e-file,
Report an incorrect TIN,
•
•
•
•
•
4. Forms W-2 issued with incorrect dollar amounts
may fall under a safe harbor for certain de minimis errors.
The safe harbor generally applies if no single amount in
error differs from the correct amount by more than $100
and no single amount reported for tax withheld differs from
the correct amount by more than $25.
Fail to report a TIN, or
Fail to file paper Forms W-2 that are machine readable.
The amount of the penalty is based on when you file
the correct Form W-2. Penalties are indexed for inflation.
The penalty amounts shown below apply to filings due
after December 31, 2024. The penalty is:
$60 per Form W-2 if you correctly file within 30 days of
•
If the safe harbor applies, you will not have to correct
the Form W-2 to avoid penalties. However, if the payee
elects for the safe harbor not to apply, you may have to
issue a corrected return to avoid penalties. For more
information, see Regulations section 301.6721-1.
Small businesses. For purposes of the lower
maximum penalties shown in Failure to file correct
information returns by the due date, you are a small
business if your average annual gross receipts for the 3
most recent tax years (or for the period that you were in
existence, if shorter) ending before the calendar year in
which the Forms W-2 were due are $5 million or less.
Intentional disregard of filing requirements. If any
failure to timely file a correct Form W-2 is due to
intentional disregard of the filing or correct information
requirements, the penalty is at least $660 per Form W-2
with no maximum penalty.
the due date; the maximum penalty is $664,500 per year
($232,500 for small businesses, defined in Small
$130 per Form W-2 if you correctly file more than 30
•
days after the due date but by August 1; the maximum
penalty is $1,993,500 per year ($664,500 for small
businesses).
$330 per Form W-2 if you file after August 1, do not file
•
corrections, or do not file required Forms W-2; the
maximum penalty is $3,987,000 per year ($1,329,000 for
small businesses).
If you do not file corrections and you do not meet
any of the exceptions to the penalty, the penalty is
!
CAUTION
$330 per information return. The maximum
penalty is $3,987,000 per year ($1,329,000 for small
businesses).
Failure to furnish correct payee statements. If you fail
to provide correct payee statements (Forms W-2) to your
employees and cannot show reasonable cause, you may
be subject to a penalty as provided under section 6722.
The penalty applies if you fail to provide the statement by
January 31, 2025, if you fail to include all information
required to be shown on the statement, or if you include
incorrect information on the statement.
The amount of the penalty is based on when you
furnish the correct payee statement. This penalty is an
additional penalty and is applied in the same manner, and
with the same amounts, as in Failure to file correct
Exceptions to the penalty. An inconsequential error
or omission is not considered a failure to include correct
information. An inconsequential error or omission is an
error that cannot reasonably be expected to prevent or
hinder the payee from timely receiving correct information
and reporting it on their income tax return or from
otherwise putting the statement to its intended use. Errors
Exceptions to the penalty. The following are
exceptions to the failure to file correct information returns
penalty.
1. The penalty will not apply to any failure that you can
show was due to reasonable cause and not to willful
neglect. In general, you must be able to show that your
failure was due to an event beyond your control or due to
significant mitigating factors. You must also be able to
show that you acted in a responsible manner and took
steps to avoid the failure.
2. An inconsequential error or omission is not
considered a failure to include correct information. An
inconsequential error or omission is an error that does not
prevent or hinder the SSA/IRS from processing the Form
W-2, from correlating the information required to be shown
on the form with the information shown on the payee's tax
return, or from otherwise putting the form to its intended
use. Errors and omissions that are never inconsequential
are those relating to:
A TIN,
•
16
General Instructions for Forms W-2 and W-3 (2024)
and omissions that are never inconsequential are those
relating to:
you may want to report other compensation on a second
form. If you issue a second Form W-2, complete boxes a,
b, c, d, e, and f with the same information as on the first
Form W-2. Show any items that were not included on the
first Form W-2 in the appropriate boxes.
If you need to issue an additional Form(s) W-2 to report
more than four coded items in box 12, the additional
Form(s) W-2 is included in the number of information
returns for the purpose of determining whether you must
A dollar amount (except as provided above with respect
•
to the safe harbor for de minimis dollar amount errors),
A significant item in a payee's address, and
•
•
The appropriate form for the information provided, such
as whether the form is an acceptable substitute for the
official IRS form.
correct information returns by the due date, for additional
exceptions to the penalty for failure to furnish correct
payee statements.
Intentional disregard of payee statement
requirements. If any failure to provide a correct payee
statement (Form W-2) to an employee is due to intentional
disregard of the requirements to furnish a correct payee
statement, the penalty is $660 per Form W-2 with no
maximum penalty.
Civil damages for fraudulent filing of Forms W-2. If
you willfully file a fraudulent Form W-2 for payments that
you claim you made to another person, that person may
be able to sue you for damages. If you are found liable,
you may have to pay $5,000 or more in damages. You may
also be subject to criminal sanctions.
Do not report the same federal, American Samoa,
CNMI, Guam, or U.S. Virgin Islands tax data to the SSA
on more than one Copy A.
For each Form W-2 showing an amount in box 3
or 7, make certain that box 5 equals or exceeds
the sum of boxes 3 and 7.
TIP
VOID. Check this box when an error is made on Form
W-2 and you are voiding it because you are going to
complete a new Form W-2. Do not include any amounts
shown on “VOID” forms in the totals you enter on Form
Box a—Employee's social security number. Enter the
number shown on the employee's social security card.
If the employee does not have a card, they should
apply for one by completing Form SS-5, Application for a
Social Security Card. The SSA lets you verify employee
names and SSNs online. For information about these free
services, visit the Employer W-2 Filing Instructions &
questions about using these services, call 800-772-6270
(toll free) to speak with an employer reporting technician
at the SSA.
If the employee has applied for a card but the number is
not received in time for filing, enter “Applied For” in box a
on paper Forms W-2 filed with the SSA. If e-filing, enter
zeros (000-00-0000 if creating forms online or 000000000
if uploading a file).
Ask the employee to inform you of the number and
name as they are shown on the social security card when
it is received. Then correct your previous report by filing
Form W-2c showing the employee's SSN. If the employee
needs to change their name from that shown on the card,
the employee should call the SSA at 800-772-1213.
If you do not provide the correct employee name and
SSN on Form W-2, you may owe a penalty unless you
have reasonable cause. For more information, see Pub.
1586, Reasonable Cause Regulations & Requirements for
Missing and Incorrect Name/TINs on Information Returns.
ITINs for aliens. Do not accept an ITIN in place of an
SSN for employee identification or for work. An ITIN is
only available to resident and nonresident aliens who are
not eligible for U.S. employment and need identification for
other tax purposes. You can identify an ITIN because it is
a 9-digit number formatted like an SSN beginning with the
number “9” and with a number in one of the following
ranges in the fourth and fifth digits: 50–65, 70–88, 90–92,
and 94–99 (for example, 9NN-70-NNNN). An individual
with an ITIN who later becomes eligible to work in the
United States must obtain an SSN.
Specific Instructions for Form W-2
How to complete Form W-2. Form W-2 is a multi-part
form. Ensure all copies are legible. Do not print Forms
W-2 (Copy A) on double-sided paper.
Send Copy A to the SSA; Copy 1, if required, to your
state, city, or local tax department; and Copies B, C, and 2
to your employee. Keep a copy of Copy A, and a copy of
Form W-3, with your records for at least 4 years.
Enter the information on Form W-2 using black ink in
12-point Courier font. Copy A is read by machine and
must be typed clearly with no corrections made to the
entries and with no entries exceeding the size of the
boxes. Entries completed by hand, in script or italic fonts
are discouraged. Colors other than black cannot be read
by the machines. Make all dollar entries on Copy A
without the dollar sign and comma but with the decimal
point (00000.00). Show the cents portion of the money
amounts. If a box does not apply, leave it blank.
Send the whole Copy A page of Form W-2 with Form
W-3 to the SSA even if one of the Forms W-2 on the page
is blank or void. Do not staple Forms W-2 together or to
Form W-3. File Forms W-2 either alphabetically by
employees' last names or numerically by employees'
SSNs.
Publications.
Calendar year basis. The entries on Form W-2 must be
based on wages paid during the calendar year. Use Form
W-2 for the correct tax year. For example, if the employee
worked from December 15, 2024, through December 28,
2024, and the wages for that period were paid on January
3, 2025, include those wages on the 2025 Form W-2.
Multiple forms. If necessary, you can issue more than
one Form W-2 to an employee. For example, you may
need to report more than four coded items in box 12 or
General Instructions for Forms W-2 and W-3 (2024)
17
Do not auto populate an ITIN into box a.
include elective deferrals (such as employee contributions
to a section 401(k) or 403(b) plan) except section 501(c)
(18) contributions. Include the following.
!
CAUTION
1. Total wages, bonuses (including signing bonuses),
prizes, and awards paid to employees during the year.
Box b—Employer identification number (EIN). Show
the EIN assigned to you by the IRS (00-0000000). This
should be the same number that you used on your federal
employment tax returns (Forms 941, 943, 944, CT-1, or
Schedule H (Form 1040)). Do not truncate your EIN. See
Regulations section 31.6051-1(a)(1)(i)(A) and
2. Total noncash payments, including certain fringe
3. Total tips reported by the employee to the employer
301.6109-4(b)(2)(iv). Do not use a prior owner's EIN. If
you do not have an EIN when filing Forms W-2, enter
“Applied For” in box b; do not use your SSN. You can get
SS-4, Application for Employer Identification Number. Also
Box c—Employer's name, address, and ZIP code.
This entry should be the same as shown on your Forms
941, 943, 944, CT-1, or Schedule H (Form 1040). The
U.S. Postal Service recommends that no commas or
periods be used in return addresses. Also see Agent
(not allocated tips).
4. Certain employee business expense
reimbursements. See Employee business expense
5. The cost of accident and health insurance
premiums for 2%-or-more shareholder-employees paid by
an S corporation.
6. Taxable benefits from a section 125 (cafeteria) plan
if the employee chooses cash.
7. Employee contributions to an Archer MSA.
8. Employer contributions to an Archer MSA if
includible in the income of the employee. See Archer
MSA.
9. Employer contributions for qualified long-term care
services to the extent that such coverage is provided
through a flexible spending or similar arrangement.
Box d—Control number. You may use this box to
identify individual Forms W-2. You do not have to use this
box.
Boxes e and f—Employee's name and address. Enter
the name as shown on your employee's social security
card (first name, middle initial, last name). If the name
does not fit in the space allowed on the form, you may
show the first and middle name initials and the full last
name. It is especially important to report the exact last
name of the employee. If you are unable to determine the
correct last name, use of the SSA's Social Security
Number Verification System may be helpful.
Separate parts of a compound name with either a
hyphen or a blank space. Do not join them into a single
word. Include all parts of a compound name in the
appropriate name field. For example, for the name “Jessie
R Smith-Jones,” enter “Smith-Jones” or “Smith Jones” in
the last name field.
10. Taxable cost of group-term life insurance in excess
programs, payments for non-job-related education
expenses or for payments under a nonaccountable plan.
See Pub. 970.
12. The amount includible as wages because you paid
your employee's share of social security and Medicare
taxes (or railroad retirement taxes, if applicable). See
also paid your employee's income tax withholding, treat
the grossed-up amount of that withholding as
supplemental wages and report those wages in boxes 1,
3, 5, and 7. (Use box 14 if railroad retirement taxes apply.)
No exceptions to this treatment apply to household or
agricultural wages.
If the name has changed, the employee must get a
corrected social security card from any SSA office. Use
the name on the original card until you see the corrected
card.
13. Designated Roth contributions made under a
section 401(k) plan, a section 403(b) salary reduction
agreement, or a governmental section 457(b) plan. See
14. Distributions to an employee or former employee
from an NQDC plan (including a rabbi trust) or a
nongovernmental section 457(b) plan.
15. Amounts includible in income under section 457(f)
because the amounts are no longer subject to a
substantial risk of forfeiture.
16. Payments to statutory employees who are subject to
social security and Medicare taxes but not subject to
federal income tax withholding must be shown in box 1 as
Do not show titles or academic degrees, such as “Dr.,”
“RN,” or “Esq.,” at the beginning or end of the employee's
name. Generally, do not enter “Jr.,” “Sr.,” or other suffix in
the “Suff.” box on Copy A unless the suffix appears on the
card. However, the SSA still prefers that you do not enter
the suffix on Copy A.
Include in the address the number, street, and
apartment or suite number (or P.O. box number if mail is
not delivered to a street address). The U.S. Postal Service
recommends that no commas or periods be used in
delivery addresses. For a foreign address, give the
information in the following order: city, province or state,
and country. Follow the country's practice for entering the
postal code. Do not abbreviate the country name.
Box 1—Wages, tips, other compensation. Show the
total taxable wages, tips, and other compensation that you
paid to your employee during the year. However, do not
17. Cost of current insurance protection under a
compensatory split-dollar life insurance arrangement.
18
General Instructions for Forms W-2 and W-3 (2024)
18. Employee contributions to a health savings account
(HSA).
19. Employer contributions to an HSA if includible in the
income of the employee. See Health savings account
20. Amounts includible in income under section 409A
from an NQDC because the amounts are no longer
subject to a substantial risk of forfeiture and were not
previously included in income. See Nonqualified deferred
for Form W-2.
Amounts deferred (plus earnings or less losses) under
a section 457(f) or nonqualified plan or nongovernmental
section 457(b) plan must be included in boxes 3 and/or 5
as social security and/or Medicare wages as of the later of
when the services giving rise to the deferral are performed
or when there is no substantial forfeiture risk of the rights
to the deferred amount. Include both elective and
nonelective deferrals for purposes of nongovernmental
section 457(b) plans.
Wages reported in box 3 also include:
Signing bonuses an employer pays for signing or
•
ratifying an employment contract. See Rev. Rul. 2004-109,
2004-50 I.R.B. 958, available at IRS.gov/irb/
21. Nonqualified moving expenses and expense
22. Payments made to former employees while they are
on active duty in the U.S. Armed Forces or other
uniformed services.
23. All other compensation, including certain
scholarship and fellowship grants. See Scholarship and
fellowship grants. Other compensation includes taxable
amounts that you paid to your employee from which
federal income tax was not withheld. You may show other
compensation on a separate Form W-2. See Multiple
Taxable cost of group-term life insurance over $50,000
•
Cost of accident and health insurance premiums for
•
2%-or-more shareholder-employees paid by an S
corporation, but only if not excludable under section
3121(a)(2)(B).
Employee and nonexcludable employer contributions to
•
an MSA or HSA. However, do not include employee
contributions to an HSA that were made through a
24. Salary reduction contributions made to a Roth IRA
pursuant to a SEP arrangement or SIMPLE IRA plan. See
Salary reduction contributions under a SEP
•
arrangement or SIMPLE IRA plan. See SEP arrangements
•
Box 2—Federal income tax withheld. Show the total
federal income tax withheld from the employee's wages
for the year. Include the 20% excise tax withheld on
excess parachute payments. See Golden parachute
For Forms W-2AS, W-2CM, W-2GU, or W-2VI, show
the total American Samoa, CNMI, Guam, or U.S. Virgin
Islands income tax withheld.
Box 3—Social security wages. Show the total wages
paid (before payroll deductions) subject to employee
social security tax but not including social security tips and
allocated tips. If reporting these amounts in a subsequent
year (due to lapse of risk of forfeiture), the amount must
be adjusted by any gain or loss. See Box 7—Social
noncash payments are considered to be wages. Include
employee business expense reimbursements and moving
expenses reported in box 1. If you paid the employee's
share of social security and Medicare taxes rather than
deducting them from wages, see Employee's social
if applicable) paid by employer. The total of boxes 3 and 7
cannot exceed $168,600 (2024 maximum social security
wage base).
Box 4—Social security tax withheld. Show the total
employee social security tax (not your share) withheld,
including social security tax on tips. For 2024, the amount
should not exceed $10,453.20 ($168,600 × 6.2%). Include
only taxes withheld (or paid by you for the employee) for
2024 wages and tips. If you paid your employee's share,
Box 5—Medicare wages and tips. The wages and tips
subject to Medicare tax are the same as those subject to
social security tax (boxes 3 and 7) except that there is no
wage base limit for Medicare tax. Enter the total Medicare
wages and tips in box 5. Be sure to enter tips that the
employee reported even if you did not have enough
employee funds to collect the Medicare tax for those tips.
in this box. If you paid your employee's share of taxes, see
If you are a federal, state, or local governmental agency
with employees paying only Medicare tax, enter the
Example of how to report social security and
Report in box 3 elective deferrals to certain qualified
cash or deferred compensation arrangements and to
retirement plans described in box 12 (codes D, E, F, G,
and S) even though the deferrals are not includible in
box 1. Also report in box 3 designated Roth contributions
made under a section 401(k) plan, under a section 403(b)
salary reduction agreement, or under a governmental
section 457(b) plan described in box 12 (codes AA, BB,
and EE).
Medicare wages. You paid your employee $199,750 in
wages. Enter in box 3 (social security wages) 168600.00,
but enter in box 5 (Medicare wages and tips) 199750.00.
There is no limit on the amount reported in box 5. If the
amount of wages paid was $168,600 or less, the amounts
entered in boxes 3 and 5 will be the same.
Box 6—Medicare tax withheld. Enter the total
employee Medicare tax (including any Additional
Medicare Tax) withheld. Do not include your share.
General Instructions for Forms W-2 and W-3 (2024)
19
Include only tax withheld for 2024 wages and tips. If you
paid your employee's share of the taxes, see Employee's
entry in this box. Distributions from governmental section
457(b) plans must be reported on Form 1099-R, not in
box 1 of Form W-2.
Under nonqualified plans or nongovernmental 457(b)
plans, deferred amounts that are no longer subject to a
substantial risk of forfeiture are taxable even if not
distributed. Report these amounts in boxes 3 (up to the
social security wage base) and 5. Do not report in box 11
deferrals included in boxes 3 and/or 5 and deferrals for
current year services (such as those with no risk of
forfeiture).
For more information on Additional Medicare Tax, go to
Box 7—Social security tips. Show the tips that the
employee reported to you even if you did not have enough
employee funds to collect the social security tax for the
tips. The total of boxes 3 and 7 should not be more than
$168,600 (the maximum social security wage base for
2024). Report all tips in box 1 along with wages and other
compensation. Also include any tips reported in box 7 in
box 5.
If you made distributions and are also reporting
any deferrals in boxes 3 and/or 5, do not complete
!
CAUTION
box 11. See Pub. 957, Reporting Back Pay and
Special Wage Payments to the Social Security
Administration, and Form SSA-131, Employer Report of
Special Wage Payments, for instructions on reporting
these and other kinds of compensation earned in prior
years. However, do not file Form SSA-131 if this
situation applies and the employee was not 61 years
old or more during the tax year for which you are
filing Form W-2.
Box 8—Allocated tips (not applicable to Forms
W-2AS, W-2CM, W-2GU, or W-2VI). If you operate a
large food or beverage establishment, show the tips
allocated to the employee. See the Instructions for Form
8027, Employer's Annual Information Return of Tip
Income and Allocated Tips. Do not include this amount in
box 1, 3, 5, or 7.
Box 10—Dependent care benefits (not applicable to
Forms W-2AS, W-2CM, W-2GU, or W-2VI). Show the
total dependent care benefits under a dependent care
assistance program (section 129) paid or incurred by you
for your employee. Include the fair market value (FMV) of
care in a daycare facility provided or sponsored by you for
your employee and amounts paid or incurred for
dependent care assistance in a section 125 (cafeteria)
plan. Report all amounts paid or incurred (regardless of
any employee forfeitures), including those in excess of the
$5,000 exclusion. This may include (a) the FMV of
benefits provided in kind by the employer, (b) an amount
paid directly to a daycare facility by the employer or
reimbursed to the employee to subsidize the benefit, or (c)
benefits from the pre-tax contributions made by the
employee under a section 125 dependent care flexible
spending account. Include any amounts over your plan’s
exclusion in boxes 1, 3, and 5. For more information, see
Pub. 15-B.
Unlike qualified plans, NQDC plans do not meet the
qualification requirements for tax-favored status for this
purpose. NQDC plans include those arrangements
traditionally viewed as deferring the receipt of current
compensation. Accordingly, welfare benefit plans, stock
option plans, and plans providing dismissal pay,
termination pay, or early retirement pay are generally not
NQDC plans.
Report distributions from NQDC or section 457 plans to
beneficiaries of deceased employees on Form
1099-MISC, not on Form W-2.
Military employers must report military retirement
payments on Form 1099-R.
Do not report special wage payments, such as
accumulated sick pay or vacation pay, in box 11.
For more information on reporting special wage
TIP
payments, see Pub. 957.
An employer that amends its cafeteria plan to
Box 12—Codes. Complete and code this box for all
items described below. Note that the codes do not relate
to where they should be entered in boxes 12a through 12d
on Form W-2. For example, if you are only required to
report code D in box 12, you can enter code D and the
amount in box 12a of Form W-2. Report in box 12 any
items that are listed as codes A through II. Do not report in
box 12 section 414(h)(2) contributions (relating to certain
state or local government plans). Instead, use box 14 for
these items and any other information that you wish to
give to your employee. For example, union dues and
uniform payments may be reported in box 14.
provide a grace period for dependent care
TIP
assistance may continue to rely on Notice 89-111
by reporting in box 10 the salary reduction amount elected
by the employee for the year for dependent care
assistance (plus any employer matching contributions
attributable to dependent care). Also see Notice 2005-42,
2005-23 I.R.B. 1204, available at IRS.gov/irb/
2005-39 I.R.B. 607, available at IRS.gov/node/
Box 11—Nonqualified plans. The purpose of box 11 is
for the SSA to determine if any part of the amount
reported in box 1 or boxes 3 and/or 5 was earned in a prior
year. The SSA uses this information to verify that they
have properly applied the social security earnings test and
paid the correct amount of benefits.
Report distributions to an employee from a nonqualified
plan or nongovernmental section 457(b) plan in box 11.
Also report these distributions in box 1. Make only one
On Copy A (Form W-2), do not enter more
than four items in box 12. If more than four
TIP
items need to be reported in box 12, use a
separate Form W-2 to report the additional items (but
enter no more than four items on each Copy A (Form
W-2)). On all other copies of Form W-2 (Copies B, C,
etc.), you may enter more than four items in box 12 when
20
General Instructions for Forms W-2 and W-3 (2024)
using an approved substitute Form W-2. See Multiple
year, you must enter the prior year contributions
separately. Beginning with the earliest year, enter the
code, the year, and the amount. For example, elective
deferrals of $2,250 for 2022 and $1,250 for 2023 under
USERRA under a section 401(k) plan are reported in
box 12 as follows.
Use the IRS code designated below for the item you
are entering, followed by the dollar amount for that item.
Even if only one item is entered, you must use the IRS
code designated for that item. Enter the code using a
capital letter(s). Use decimal points but not dollar signs or
commas. For example, if you are reporting $5,300.00 in
elective deferrals under a section 401(k) plan, the entry
would be D 5300.00 (not A 5300.00 even though it is the
first or only entry in this box). Report the IRS code to the
left of the vertical line in boxes 12a through 12d and the
money amount to the right of the vertical line.
D 22 2250.00, D 23 1250.00. A 2024 contribution of
$7,000 does not require a year designation; enter it as D
7000.00. Report the code (and year for prior year
USERRA contributions) to the left of the vertical line in
boxes 12a through 12d.
The following are not elective deferrals and may be
reported in box 14, but not in box 12.
Nonelective employer contributions made on behalf of
•
The detailed instructions for each code are next.
Code A—Uncollected social security or RRTA tax
on tips. Show the employee social security or Railroad
Retirement Tax Act (RRTA) tax on all of the employee's
tips that you could not collect because the employee did
not have enough funds from which to deduct it. Do not
include this amount in box 4.
Code B—Uncollected Medicare tax on tips. Show
the employee Medicare tax or RRTA Medicare tax on tips
that you could not collect because the employee did not
have enough funds from which to deduct it. Do not show
any uncollected Additional Medicare Tax. Do not include
this amount in box 6.
Code C—Taxable cost of group-term life insurance
over $50,000. Show the taxable cost of group-term life
insurance coverage over $50,000 provided to your
employee (including a former employee). See Group-term
life insurance. Also include this amount in boxes 1, 3 (up
to the social security wage base), and 5. Include the
amount in box 14 if you are a railroad employer.
Codes D through H, S, Y, AA, BB, and EE. Use these
codes to show elective deferrals and designated Roth
contributions made to the plans listed. Do not report
amounts for other types of plans. See the example for
reporting elective deferrals under a section 401(k) plan,
later.
an employee.
After-tax contributions that are not designated Roth
•
contributions, such as voluntary contributions to a pension
plan that are deducted from an employee's pay. See the
box 12 instructions for Code AA—Designated Roth
for reporting designated Roth contributions.
Required employee contributions.
•
Employer matching contributions.
•
Code D—Elective deferrals under a section 401(k)
cash or deferred arrangement (plan). Also show
deferrals under a SIMPLE retirement account that is part
of a section 401(k) arrangement.
Example of reporting excess elective deferrals and
designated Roth contributions under a section
401(k) plan. For 2024, Alex (age 45) elected to defer
$26,500 under a section 401(k) plan. Alex also made a
designated Roth contribution to the plan of $1,000, and
made a voluntary (non-Roth) after-tax contribution of
$600. In addition, the employer, on Alex's behalf, made a
qualified nonelective contribution of $2,000 to the plan
and a nonelective profit-sharing employer contribution of
$3,000.
The amount reported as elective deferrals and
designated Roth contributions is only the part of the
employee's salary (or other compensation) that they did
not receive because of the deferrals or designated Roth
contributions. Only elective deferrals and designated Roth
contributions should be reported in box 12 for all coded
plans; except, when using code G for section 457(b)
plans, include both elective and nonelective deferrals.
For employees who were 50 years of age or older at
any time during the year and made elective deferral and/or
designated Roth “catch-up” contributions, report the
elective deferrals and the elective deferral “catch-up”
contributions as a single sum in box 12 using the
appropriate code and the designated Roth contributions
and designated Roth “catch-up” contributions as a single
sum in box 12 using the appropriate code.
Even though the 2024 limit for elective deferrals and
designated Roth contributions is $23,000, Alex's total
elective deferral amount of $26,500 is reported in box 12
with code D (D 26500.00). The designated Roth
contribution is reported in box 12 with code AA (AA
1000.00). The employer must separately report the actual
amounts of $26,500 and $1,000 in box 12 with the
appropriate codes. The amount deferred in excess of the
limit is not reported in box 1. The return of excess elective
deferrals and excess designated Roth contributions,
including earnings on both, is reported on Form 1099-R.
The $600 voluntary after-tax contribution may be
reported in box 14 (this is optional) but not in box 12. The
$2,000 qualified nonelective contribution and the $3,000
nonelective profit-sharing employer contribution are not
required to be reported on Form W-2, but may be reported
in box 14.
Check the “Retirement plan” box in box 13.
Code E—Elective deferrals under a section 403(b)
salary reduction agreement.
If any elective deferrals, salary reduction amounts,
or nonelective contributions under a section
TIP
457(b) plan during the year are make-up amounts
under the Uniformed Services Employment and
Reemployment Rights Act of 1994 (USERRA) for a prior
General Instructions for Forms W-2 and W-3 (2024)
21
Code F—Elective deferrals under a section 408(k)
(6) salary reduction SEP.
military order and incident to a permanent change of
station.
Code G—Elective deferrals and employer
Show the total moving expense reimbursements that
you paid directly to your employee for qualified (allowable)
contributions (including nonelective deferrals) to any
governmental or nongovernmental section 457(b)
deferred compensation plan. Do not report either
section 457(b) or section 457(f) amounts that are subject
to a substantial risk of forfeiture.
Code Q—Nontaxable combat pay. If you are a
military employer, report any nontaxable combat pay in
box 12.
Code H—Elective deferrals under section 501(c)
(18)(D) tax-exempt organization plan. Be sure to
include this amount in box 1 as wages. The employee will
deduct the amount on their Form 1040 or 1040-SR.
Code J—Nontaxable sick pay. Show any sick pay
that was paid by a third party and was not includible in
income (and not shown in boxes 1, 3, and 5) because the
employee contributed to the sick pay plan. Do not include
nontaxable disability payments made directly by a state.
Code K—20% excise tax on excess golden
parachute payments (not applicable to Forms
W-2AS, W-2CM, W-2GU, or W-2VI). If you made excess
golden parachute payments to certain key corporate
employees, report the 20% excise tax on these payments.
If the excess payments are considered to be wages,
report the 20% excise tax withheld as income tax withheld
in box 2.
Code L—Substantiated employee business
expense reimbursements. Use this code only if you
reimbursed your employee for employee business
expenses using a per diem or mileage allowance and the
amount that you reimbursed exceeds the amount treated
as substantiated under IRS rules. See Employee business
Code R—Employer contributions to an Archer
MSA. Show any employer contributions to an Archer
Code S—Employee salary reduction contributions
under a section 408(p) SIMPLE plan. Show deferrals
under a section 408(p) salary reduction SIMPLE
retirement account. However, if the SIMPLE plan is part of
a section 401(k) arrangement, use code D. If you are
reporting prior year contributions under USERRA, see the
Code T—Adoption benefits. Show the total that you
paid or reimbursed for qualified adoption expenses
furnished to your employee under an adoption assistance
program. Also include adoption benefits paid or
reimbursed from the pre-tax contributions made by the
employee under a section 125 (cafeteria) plan. However,
do not include adoption benefits forfeited from a section
125 (cafeteria) plan. Report all amounts including those in
excess of the $16,810 exclusion. For more information,
Code V—Income from the exercise of nonstatutory
stock option(s). Show the spread (that is, the fair market
value (FMV) of stock over the exercise price of option(s)
granted to your employee with respect to that stock) from
your employee's (or former employee's) exercise of
nonstatutory stock option(s). Include this amount in boxes
1, 3 (up to the social security wage base), and 5. If you are
a railroad employer, do not include this amount in box 14
for railroad employees covered by RRTA. For more
information, see For employees covered by RRTA tax
above.
Report in box 12 only the amount treated as
substantiated (such as the nontaxable part). Include in
boxes 1, 3 (up to the social security wage base), and 5 the
part of the reimbursement that is more than the amount
treated as substantiated. Report the unsubstantiated
amounts in box 14 if you are a railroad employer.
Code M—Uncollected social security or RRTA tax
on taxable cost of group-term life insurance over
$50,000 (for former employees). If you provided your
former employees (including retirees) more than $50,000
of group-term life insurance coverage for periods during
which an employment relationship no longer exists, enter
the amount of uncollected social security or RRTA tax on
the coverage in box 12. Do not include this amount in
This reporting requirement does not apply to the
exercise of a statutory stock option, or the sale or
disposition of stock acquired pursuant to the exercise of a
statutory stock option. For more information about the
taxability of employee stock options, see Pub. 15-B.
Code W—Employer contributions to a health
savings account (HSA). Show any employer
contributions (including amounts the employee elected to
contribute using a section 125 (cafeteria) plan) to an HSA.
Code N—Uncollected Medicare tax on taxable cost
of group-term life insurance over $50,000 (for former
employees). If you provided your former employees
(including retirees) more than $50,000 of group-term life
insurance coverage for periods during which an
Code Y—Deferrals under a section 409A
nonqualified deferred compensation plan. It is not
necessary to show deferrals in box 12 with code Y. For
more information, see Notice 2008-115, 2008-52 I.R.B.
1367, available at IRS.gov/irb/
employment relationship no longer exists, enter the
amount of uncollected Medicare tax or RRTA Medicare
tax on the coverage in box 12. Do not show any
these deferrals, show current year deferrals, including
earnings during the year on current year and prior year
deferrals. See Nonqualified deferred compensation plans
under Special Reporting Situations for Form W-2.
Code Z—Income under a nonqualified deferred
compensation plan that fails to satisfy section 409A.
Enter all amounts deferred (including earnings on
uncollected Additional Medicare Tax. Do not include this
Code P—Excludable moving expense
reimbursements paid directly to a member of the U.S.
Armed Forces. The exclusion for qualified moving
expense reimbursements applies only to members of the
U.S. Armed Forces on active duty who move pursuant to a
22
General Instructions for Forms W-2 and W-3 (2024)
amounts deferred) that are includible in income under
section 409A because the NQDC plan fails to satisfy the
requirements of section 409A. Do not include amounts
properly reported on a Form 1099-MISC, corrected Form
1099-MISC, Form W-2, or Form W-2c for a prior year. Also
do not include amounts that are considered to be subject
to a substantial risk of forfeiture for purposes of section
409A. For more information, see Regulations sections
1.409A-1, -2, -3, and -6; and Notice 2008-115.
The amount reported in box 12 using code Z is also
reported in box 1 and is subject to an additional tax
reported on the employee's Form 1040 or 1040-SR. See
Reporting Situations for Form W-2.
For information regarding correcting section 409A
errors and related reporting, see Notice 2008-113, Notice
2010-6, and Notice 2010-80.
Code AA—Designated Roth contributions under a
section 401(k) plan. Use this code to report designated
Roth contributions under a section 401(k) plan. Do not use
this code to report elective deferrals under code D. See
Code BB—Designated Roth contributions under a
section 403(b) plan. Use this code to report designated
Roth contributions under a section 403(b) plan. Do not
use this code to report elective deferrals under code E.
Code DD—Cost of employer-sponsored health
coverage. Use this code to report the cost of
employer-sponsored health coverage. The amount
reported with code DD is not taxable. Additional
reporting guidance, including information about the
transitional reporting rules that apply, is available on
Code EE—Designated Roth contributions under a
governmental section 457(b) plan. Use this code to
report designated Roth contributions under a
establishing eligibility for a lesser value permitted benefit,
report this lesser value permitted benefit on Form W-2.
Do not include carryover amounts from prior years in
the permitted benefit.
You may need to calculate a prorated permitted benefit
under some circumstances.
If your QSEHRA provides a permitted benefit prorated
•
by month for employees not eligible for the full year, report
the prorated permitted benefit. For example, a QSEHRA
provides a permitted benefit of $3,000 prorated by the
number of months the employee is eligible. If an employee
becomes eligible on May 1, the employee’s permitted
benefit is $2,000 ($3,000 x 8/12) for the calendar year.
The employer reports the permitted benefit of $2,000 for
that employee in box 12 using code FF.
If your QSEHRA is not based on a calendar year,
•
prorate the permitted benefit for each part of the
QSEHRA’s plan year that falls within the calendar year.
Report the sum of the prorated permitted benefits for the
two portions of the calendar year. For example, a
non-calendar year QSEHRA has a plan year that begins
on April 1 and ends on March 31 of the following year.
From April 1, 2023, through March 31, 2024, the QSEHRA
provides a permitted benefit of $2,000. From April 1, 2024,
through March 31, 2025, the QSEHRA provides a
permitted benefit of $3,000. The employer reports a
permitted benefit of $2,750 (($2,000 x 3/12) + ($3,000 x
9/12)) for calendar year 2024.
You may also have to follow special reporting rules for
certain taxable reimbursements.
If an employee who failed to have MEC for one or more
•
months during the year mistakenly received
reimbursements for expenses incurred in one of those
months, those reimbursements are taxable to the
employee. Report the taxable reimbursement as other
compensation in box 1, but not in boxes 3 or 5. The
taxable reimbursements are not wages for income, social
security, or Medicare tax, so do not withhold these taxes.
Report the permitted benefit that you would have reported
for the employee as though there was no failure to have
MEC. If you discover the lapse in MEC after filing with the
SSA, furnish the employee a correction on Form W-2c and
file the Form W-2c with the SSA.
governmental section 457(b) plan. Do not use this code to
report elective deferrals under code G. See Designated
Code FF—Permitted benefits under a qualified
small employer health reimbursement arrangement.
Use this code to report the total amount of permitted
benefits under a QSEHRA. The maximum reimbursement
for an eligible employee under a QSEHRA for 2024 is
$6,150 ($12,450 if it also provides reimbursements for
family members).
If your QSEHRA provides for taxable reimbursements of
•
either (a) over-the-counter drugs bought without a
prescription, or (b) premiums paid on a pre-tax basis for
coverage under a group health plan sponsored by the
employer of the employee’s spouse, include the amount of
the taxable reimbursements in boxes 1, 3, and 5 and treat
as wages for purposes of income, social security, and
Medicare taxes. Report the permitted benefit the
employee is entitled to receive under the QSEHRA for the
calendar year in box 12 using code FF. Although a part of
the permitted benefit is a taxable reimbursement, that
does not change the amount you report in box 12 with
code FF.
Report the amount of payments and reimbursements
the employee is entitled to receive under the QSEHRA for
the calendar year, not the amount the employee actually
receives. For example, a QSEHRA provides a permitted
benefit of $3,000. If the employee receives
reimbursements of $2,000, report a permitted benefit of
$3,000 in box 12 with code FF.
If your QSEHRA provides benefits that vary based on
the number of family members covered under the
arrangement or their ages and an eligible employee
receives no payments or reimbursements and provides no
proof of minimum essential coverage (MEC), report the
highest value permitted benefits that the QSEHRA
provides. If the employee later provides proof of MEC
For more details on reporting the total amount of
QSEHRA permitted benefits, see Notice 2017-67, Q and
A 57 through 63, 2017-47 I.R.B. 517 at IRS.gov/irb/
Code GG—Income from qualified equity grants
under section 83(i). Report the amount includible in
General Instructions for Forms W-2 and W-3 (2024)
23
gross income from qualified equity grants under section
83(i)(1)(A) for the calendar year. See Qualified equity
grants under section 83(i) for more information.
they are eligible to participate in, or (b) a defined
contribution plan (for example, a section 401(k) plan) for
any tax year that employer or employee contributions (or
forfeitures) are added to their account. For additional
information on employees who are eligible to participate in
a plan, contact your plan administrator. For details on the
active participant rules, see Notice 87-16, 1987-1 C.B.
446; Notice 98-49, 1998-2 C.B. 365; section 219(g)(5);
and Pub. 590-A, Contributions to Individual Retirement
Arrangements (IRAs). You can find Notice 98-49 on
page 5 of Internal Revenue Bulletin 1998-38 at
Code HH—Aggregate deferrals under section 83(i)
elections as of the close of the calendar year. Report
the aggregate amount of income deferred under section
83(i) elections as of the close of the calendar year.
Code II—Medicaid waiver payments excluded from
gross income under Notice 2014-7. Report the amount
of Medicaid waiver payments not reported in box 1. See
Medicaid waiver payments for more information.
Box 13—Checkboxes. Check all boxes that apply.
Statutory employee. Check this box for statutory
employees whose earnings are subject to social security
and Medicare taxes but not subject to federal income tax
withholding. Do not check this box for common-law
employees. There are workers who are independent
contractors under the common-law rules but are treated
by statute as employees. They are called “statutory
employees.”
1. A driver who distributes beverages (other than milk)
or meat, vegetable, fruit, or bakery products; or who picks
up and delivers laundry or dry cleaning, if the driver is your
agent or is paid on commission.
2. A full-time life insurance sales agent whose
principal business activity is selling life insurance or
annuity contracts, or both, primarily for one life insurance
company.
3. An individual who works at home on materials or
goods that you supply and that must be returned to you or
to a person you name, if you also furnish specifications for
the work to be done.
Do not check this box for contributions made to a
nonqualified or section 457(b) plan.
TIP
Third-party sick pay. Check this box only if you are a
third-party sick pay payer filing a Form W-2 for an
insured's employee or are an employer reporting sick pay
payments made by a third party. See section 6 of Pub.
15-A.
Box 14—Other. 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.
You may also use this box for any other information that
you want to give to your employee. Label each item.
Examples include state disability insurance taxes
withheld, union dues, uniform payments, health insurance
premiums deducted, nontaxable income, educational
assistance payments, or a minister's parsonage allowance
and utilities. In addition, you may enter the following
contributions to a pension plan: (a) nonelective employer
contributions made on behalf of an employee, (b)
voluntary after-tax contributions (but not designated Roth
contributions) that are deducted from an employee's pay,
(c) required employee contributions, and (d) employer
matching contributions.
4. A full-time traveling or city salesperson who works
on your behalf and turns in orders to you from
wholesalers, retailers, contractors, or operators of hotels,
restaurants, or other similar establishments. The goods
sold must be merchandise for resale or supplies for use in
the buyer's business operation. The work performed for
you must be the salesperson's principal business activity.
If you are reporting prior year contributions under
amounts to a pension plan), you may report in box 14
make-up amounts for nonelective employer contributions,
voluntary after-tax contributions, required employee
contributions, and employer matching contributions.
Report such amounts separately for each year.
For details on statutory employees and common-law
employees, see section 1 in Pub. 15-A.
Retirement plan. Check this box if the employee was
an “active participant” (for any part of the year) in any of
the following.
1. A qualified pension, profit-sharing, or stock-bonus
plan described in section 401(a) (including a 401(k) plan).
2. An annuity plan described in section 403(a).
3. An annuity contract or custodial account described
amounts reportable in box 14.
in section 403(b).
4. A simplified employee pension (SEP) plan
described in section 408(k).
Boxes 15 through 20—State and local income tax in-
formation (not applicable to Forms W-2AS, W-2CM,
W-2GU, or W-2VI). Use these boxes to report state and
local income tax information. Enter the two-letter
5. A SIMPLE retirement account described in section
408(p).
abbreviation for the name of the state. The employer's
state ID numbers are assigned by the individual states.
The state and local information boxes can be used to
report wages and taxes for two states and two localities.
Keep each state's and locality's information separated by
the broken line. If you need to report information for more
than two states or localities, prepare a second Form W-2.
6. A trust described in section 501(c)(18).
7. A plan for federal, state, or local government
employees or by an agency or instrumentality thereof
(other than a section 457(b) plan).
Generally, an employee is an active participant if
covered by (a) a defined benefit plan for any tax year that
24
General Instructions for Forms W-2 and W-3 (2024)
Medicare govt. emp. Check this box if you are a U.S.,
state, or local agency filing Forms W-2 for employees
Box b—Kind of Employer. Check the box that applies to
you. Check only one box unless the second checked box
is “Third-party sick pay.” See Pub. 557, Tax-Exempt Status
for Your Organization, for information about 501(c)(3)
tax-exempt organizations.
None apply. Check this box if none of the checkboxes
discussed next apply to you.
501c non-govt. Check this box if you are a
non-governmental tax-exempt section 501(c)
organization. Types of 501(c) non-governmental
organizations include private foundations, public charities,
social and recreation clubs, and veterans organizations.
For additional examples of 501(c) non-governmental
organizations, see chapters 3 and 4 of Pub. 557.
State/local non-501c. Check this box if you are a state
or local government or instrumentality. This includes cities,
townships, counties, special-purpose districts, public
school districts, or other publicly owned entities with
governmental authority.
State/local 501c. Check this box if you are a state or
local government or instrumentality, and you have
received a determination letter from the IRS indicating that
you are also a tax-exempt organization under section
501(c)(3).
Federal govt. Check this box if you are a federal
government entity or instrumentality.
specific reporting information.
Federal employers reporting income taxes paid to the
CNMI under the 5517 agreement, enter the employer’s
identification number in box 15. Enter the employee’s
CNMI wages in box 16. Enter the income taxes paid to the
earlier, for more information.
Specific Instructions for Form W-3
How to complete Form W-3. The instructions under
How to complete Form W-2 generally apply to Form W-3.
Use black ink for all entries. Scanners cannot read entries
if the type is too light. Be sure to send the entire page of
the Form W-3.
Amounts reported on related employment tax
forms (for example, Forms W-2, 941, 943, or 944)
should agree with the amounts reported on Form
TIP
W-3. If there are differences, you may be contacted by the
IRS and SSA. Retain your reconciliation information for
future reference. See Reconciling Forms W-2, W-3, 941,
Box a—Control number. This is an optional box that you
may use for numbering the whole transmittal.
Box b—Kind of Payer. Check the box that applies to
you. Check only one box. If you have more than one type
of Form W-2, send each type with a separate Form W-3.
Note. The “Third-party sick pay” indicator box does not
designate a separate kind of payer.
941. Check this box if you file Forms 941 and no other
category applies. A church or church organization should
check this box even if it is not required to file Forms 941 or
944. If you are a railroad employer sending Forms W-2 for
employees covered under the Railroad Retirement Tax Act
(RRTA), check the “CT-1” box.
Military. Check this box if you are a military employer
sending Forms W-2 for members of the uniformed
services.
Box b—Third-party sick pay. Check this box if you are a
third-party sick pay payer (or are reporting sick pay
payments made by a third party) filing Forms W-2 with the
“Third-party sick pay” checkbox in box 13 checked. File a
single Form W-3 for the regular and “Third-party sick pay”
Box c—Total number of Forms W-2. Show the number
of completed individual Forms W-2 that you are
transmitting with this Form W-3. Do not count “VOID”
Forms W-2.
Box d—Establishment number. You may use this box
to identify separate establishments in your business. You
may file a separate Form W-3, with Forms W-2, for each
establishment even if they all have the same EIN; or you
may use a single Form W-3 for all Forms W-2 of the same
type.
Box e—Employer identification number (EIN). Enter
the 9-digit EIN assigned to you by the IRS. The number
should be the same as shown on your Forms 941, 943,
944, CT-1, or Schedule H (Form 1040) and in the
following format: 00-0000000. Do not truncate your EIN.
See Regulations section 31.6051-1(a)(1)(i)(A) and
301.6109-4(b)(2)(iv). Do not use a prior owner's EIN. See
If you do not have an EIN when filing your Form W-3,
enter “Applied For” in box e, not your social security
number (SSN), and see Box b—Employer identification
Box f—Employer's name. Enter the same name as
shown on your Forms 941, 943, 944, CT-1, or Schedule H
(Form 1040).
943. Check this box if you are an agricultural employer
and file Form 943 and you are sending Forms W-2 for
agricultural employees. For nonagricultural employees,
send their Forms W-2 with a separate Form W-3, checking
the appropriate box.
944. Check this box if you file Form 944 (or Formulario
944 (sp), its Spanish-language version), and no other
category applies.
CT-1. Check this box if you are a railroad employer
sending Forms W-2 for employees covered under the
RRTA. Do not show employee RRTA tax in boxes 3
through 7. These boxes are only for social security and
Medicare information. If you also have employees who are
subject to social security and Medicare taxes, send that
group's Forms W-2 with a separate Form W-3 and check
the “941” checkbox on that Form W-3.
Hshld. emp. Check this box if you are a household
employer sending Forms W-2 for household employees
and you did not include the household employee's taxes
on Forms 941, 943, or 944.
General Instructions for Forms W-2 and W-3 (2024)
25
Federal employers reporting income taxes paid to the
CNMI under the 5517 agreement, enter the employer’s
identification number in box 15. See Federal employers in
the CNMI, earlier, for more information.
Boxes 16 through 19 (not applicable to Forms
W-2AS, W-2CM, W-2GU, and W-2VI). Enter the total of
state/local wages and income tax shown in their
corresponding boxes on the Forms W-2 included with this
Form W-3. If the Forms W-2 show amounts from more
than one state or locality, report them as one sum in the
appropriate box on Form W-3. Verify that the amount
reported in each box is an accurate total of the Forms
W-2.
Federal employers reporting income taxes paid to the
CNMI under the 5517 agreement, enter the total of CNMI
wages on the Forms W-2 in box 16. Enter the total of
income taxes shown on the Forms W-2 paid to the CNMI
more information.
Box g—Employer's address and ZIP code. Enter your
address.
Box h—Other EIN used this year. If you have used an
EIN (including a prior owner's EIN) on Forms 941, 943,
944, or CT-1 submitted for 2024 that is different from the
EIN reported on Form W-3 in box e, enter the other EIN
used. Agents generally report the employer's EIN in box h.
Employer's contact person, Employer's telephone
number, Employer's fax number, and Employer's
email address. Include this information for use by the
SSA if any questions arise during processing. The SSA
will notify the employer by email or postal mail to correct
and resubmit reports from the information provided on
Form W-3.
Payroll service providers, enter your client's
information for these fields.
!
CAUTION
The amounts to enter in boxes 1 through 19,
Reconciling Forms W-2, W-3, 941, 943, 944,
CT-1, and Schedule H (Form 1040)
described next, are totals from only the Forms
W-2 (excluding any Forms W-2 marked “VOID”)
TIP
Reconcile the amounts shown in boxes 2, 3, 5, and 7 from
all 2024 Forms W-3 with their respective amounts from the
2024 yearly totals from the quarterly Forms 941 or annual
Forms 943, 944, CT-1 (box 2 only), and Schedule H (Form
1040). When there are discrepancies between amounts
reported on Forms W-2 and W-3 filed with the SSA and on
Forms 941, 943, 944, CT-1, or Schedule H (Form 1040)
filed with the IRS, you will be contacted to resolve the
discrepancies.
that you are sending with this Form W-3.
Boxes 1 through 8. Enter the totals reported in boxes 1
through 8 on the Forms W-2.
Box 9. Do not enter an amount in box 9.
Box 10—Dependent care benefits (not applicable to
Forms W-2AS, W-2CM, W-2GU, and W-2VI). Enter the
total reported in box 10 on Forms W-2.
Box 11—Nonqualified plans. Enter the total reported in
To help reduce discrepancies on Forms W-2:
box 11 on Forms W-2.
!
CAUTION
Box 12a—Deferred compensation. Enter the total of all
amounts reported with codes D through H, S, Y, AA, BB,
and EE in box 12 on Forms W-2. Do not enter a code.
Report bonuses as wages and as social security and
•
Medicare wages on Form W-2; and on Forms 941, 943,
944, and Schedule H (Form 1040).
The total of Form W-2 box 12 amounts reported
Report both social security and Medicare wages and
•
with codes A through C, J through R, T through W,
!
taxes separately on Forms W-2 and W-3; and on Forms
941, 943, 944, and Schedule H (Form 1040).
CAUTION
Z, DD, and FF through II is not reported on Form
W-3.
Report social security taxes withheld on Form W-2 in
•
box 4, not in box 3.
Report Medicare taxes withheld on Form W-2 in box 6,
Box 13—For third-party sick pay use only. Leave this
•
box blank. See Form 8922.
not in box 5.
Do not report a nonzero amount in box 4 if boxes 3 and
Box 14—Income tax withheld by payer of third-party
sick pay. Complete this box only if you are the employer
and have employees who had federal income tax withheld
on third-party payments of sick pay. Show the total income
tax withheld by third-party payers on payments to all of
your employees. Although this tax is included in the box 2
total, it must be separately shown here.
Box 15—State/Employer's state ID number (territorial
ID number for Forms W-2AS, W-2CM, W-2GU, and
W-2VI). Enter the two-letter abbreviation for the name of
the state or territory being reported on Form(s) W-2. Also
enter your state- or territory-assigned ID number. If the
Forms W-2 being submitted with this Form W-3 contain
wage and income tax information from more than one
state or territory, enter an “X” under “State” and do not
enter any state or territory ID number.
•
7 are both zero.
Do not report a nonzero amount in box 6 if box 5 is zero.
Do not report an amount in box 5 that is less than the
•
•
sum of boxes 3 and 7.
Make sure that the social security wage amount for
•
each employee does not exceed the annual social
security wage base limit ($168,600 for 2024).
Do not report noncash wages that are not subject to
•
social security or Medicare taxes as social security or
Medicare wages.
If you use an EIN on any quarterly Forms 941 for the
•
year (or annual Forms 943, 944, CT-1, or Schedule H
(Form 1040)) that is different from the EIN reported in box
e on Form W-3, enter the other EIN in box h on Form W-3.
26
General Instructions for Forms W-2 and W-3 (2024)
To reduce the discrepancies between amounts
reported on Forms W-2 and W-3; and Forms 941, 943,
944, CT-1, and Schedule H (Form 1040):
Do not use Form W-2c to correct Form W-2G, Certain
Gambling Winnings. Instead, see the General Instructions
for Certain Information Returns for the current reporting
year.
Use Form W-3c to send Copy A of Form W-2c to the
SSA. Always file Form W-3c when submitting one or more
Forms W-2c.
E-filing Forms W-2c and W-3c. The SSA encourages
all employers to e-file using its secure BSO website.
E-filing can save you time and effort and helps ensure
information on when you are required to e-file Forms
W-2c.
Where to file paper Forms W-2c and W-3c. If you use
the U.S. Postal Service (other than Certified mail), send
Forms W-2c and W-3c to:
Be sure that the amounts on Form W-3 are the total
•
amounts from Forms W-2.
Reconcile Form W-3 with your four quarterly Forms 941
•
(or annual Forms 943, 944, CT-1, or Schedule H (Form
1040)) by comparing amounts reported for:
1. Income tax withholding (box 2).
2. Social security wages, Medicare wages and tips,
and social security tips (boxes 3, 5, and 7). Form W-3
should include Forms 941, 943, 944, or Schedule H (Form
1040) adjustments only for the current year. If the Forms
941, 943, or 944 adjustments include amounts for a prior
year, do not report those prior year adjustments on the
current year Forms W-2 and W-3.
3. Social security and Medicare taxes (boxes 4 and 6).
The amounts shown on the four quarterly Forms 941 (or
annual Forms 943, 944, or Schedule H (Form 1040)),
including current year adjustments, should be
Social Security Administration
Direct Operations Center
P.O. Box 3333
approximately twice the amounts shown on Form W-3.
Wilkes-Barre, PA 18767-3333
Amounts reported on Forms W-2 and W-3; and Forms
941, 943, 944, CT-1, or Schedule H (Form 1040) may not
match for valid reasons. If they do not match, you should
determine that the reasons are valid. Retain your
reconciliation information in case you receive inquiries
from the IRS or the SSA.
If you use a private delivery service or Certified mail
through the U.S. Postal Service, send Forms W-2c and
W-3c to:
Social Security Administration
Direct Operations Center
Attn: W-2c Process
General Instructions for Forms W-2c
and W-3c
1150 E. Mountain Drive
Wilkes-Barre, PA 18702-7997
Applicable forms. Use with the current version of Form
W-2c and the current version of Form W-3c.
delivery services.
Purpose of forms. Use Form W-2c to correct errors on
Forms W-2, W-2AS, W-2CM, W-2GU, W-2VI, or W-2c
filed with the SSA. Also use Form W-2c to provide
corrected Forms W-2, W-2AS, W-2CM, W-2GU, W-2VI, or
W-2c to employees.
Do not send Forms W-2, W-2AS, W-2CM,
W-2GU, or W-2VI to either of these addresses.
TIP
Instead, see Where to file paper Forms W-2 and
W-3.
When to file. File Forms W-2c and W-3c as soon as
possible after you discover an error. Also provide Form
W-2c to employees as soon as possible.
How to complete. If you file Forms W-2c and W-3c on
paper, make all entries using dark or black ink in 12-point
Courier font, if possible, and make sure all copies are
If any item shows a change in the dollar amount and
one of the amounts is zero, enter “-0-.” Do not leave the
box blank.
Who may sign Form W-3c. Generally, employers must
Corrections reported on Form W-2c may require you to
make corrections to your previously filed employment tax
returns using the corresponding “X” form, such as Form
941-X, Adjusted Employer's QUARTERLY Federal Tax
Return or Claim for Refund; Form 943-X, Adjusted
Employer's Annual Federal Tax Return for Agricultural
Employees or Claim for Refund; Form 944-X, Adjusted
Employer's ANNUAL Federal Tax Return or Claim for
Refund; or Form CT-1X, Adjusted Employer's Annual
Railroad Retirement Tax Return or Claim for Refund. See
section 13 of Pub. 15 (Circular E) and the Instructions for
Form CT-1X for more information. If you are making
corrections to a previously filed Schedule H (Form 1040),
see Pub. 926, Household Employer's Tax Guide. If an
employee repaid you for wages received in a prior year,
Special Situations for Forms W-2c
and W-3c
W-2.
Do not use Form W-2c to report corrections to back
pay. Instead, see Pub. 957, Reporting Back Pay and
Special Wage Payments to the Social Security
Administration, and Form SSA-131, Employer Report of
Special Wage Payments.
General Instructions for Forms W-2 and W-3 (2024)
27
incorrect tax year and/or EIN on a previously submitted
Form W-2 or Form W-3, you must prepare two sets of
Forms W-2c and W-3c.
Correcting Forms W-2 and W-3
Corrections. Use the current version of Form W-2c to
correct errors (such as incorrect name, SSN, or amount)
on a previously filed Form W-2 or Form W-2c. File Copy A
of Form W-2c with the SSA. To e-file your corrections, see
If the SSA issues your employee a replacement card
after a name change, or a new card with a different social
security number after a change in alien work status, file a
Form W-2c to correct the name/SSN reported on the most
recently filed Form W-2. It is not necessary to correct the
prior years if the previous name and number were used for
the years prior to the most recently filed Form W-2.
File Form W-3c whenever you file a Form W-2c with the
SSA, even if you are only filing a Form W-2c to correct an
employee's name or SSN. However, see Employee's
incorrect address on Form W-2, later, for information on
correcting an employee's address. See Correcting an
W-2 or Form W-3, later, if an error was made on a
previously filed Form W-3.
Prepare one Form W-3c along with a Form W-2c for
•
each affected employee. On the Form W-3c, enter the
incorrect tax year in box a and the incorrect EIN originally
reported in box h. Enter in the “Previously reported” boxes
the money amounts that were on the original Form W-2. In
the “Correct information” boxes, enter zeros.
Prepare a second Form W-3c along with a second Form
•
W-2c for each affected employee. On the Form W-3c,
enter the correct tax year in box a and/or the correct EIN in
box e. Enter zeros in the “Previously reported” boxes, and
enter the correct money amounts in the “Correct
information” boxes.
Correcting more than one Form W-2 for an employee.
There are two ways to prepare a correction for an
employee for whom more than one Form W-2 was filed
under the same EIN for the tax year. You can (1) consider
all the Forms W-2 when determining the amounts to enter
on Form W-2c, or (2) file a single Form W-2c to correct
only the incorrect Form W-2.
However, state, local, and federal government
employers who are preparing corrections for Medicare
Qualified Government Employment (MQGE) employees
local, and federal government employers in the Specific
Instructions for Form W-2c.
Correcting more than one kind of form. You must use
a separate Form W-3c for each type of Form W-2 (Forms
W-2, W-2AS, W-2CM, W-2GU, W-2VI, or W-2c) being
corrected. You must also use a separate Form W-3c for
each kind of payer/employer combination in box c. If you
are correcting more than one kind of form, please group
forms of the same kind of payer/employer combination,
and send them in separate groups.
Employee's incorrect address on Form W-2. If you
filed a Form W-2 with the SSA that reported an incorrect
address for the employee, but all other information on the
Form W-2 was correct, do not file Form W-2c with the SSA
merely to correct the address.
If you discover an error on Form W-2 after you issue it
to your employee but before you send it to the SSA, check
the “VOID” box at the top of the incorrect Form W-2 on
Copy A. Prepare a new Form W-2 with the correct
information, and send Copy A to the SSA. Write
“CORRECTED” on the employee's new copies (B, C, and
2), and furnish them to the employee. If the “VOID” Form
W-2 is on a page with a correct Form W-2, send the entire
page to the SSA. The “VOID” form will not be processed.
Do not write “CORRECTED” on Copy A of Form W-2.
If you are making a correction for previously filed Forms
941, 941-SS, 943, 944, or CT-1, use the corresponding
“X” forms, such as Forms 941-X, 943-X, 944-X, or CT-1X
for the return period in which you found the error. See
section 13 of Pub. 15 (Circular E) and the Instructions for
Form CT-1X for more details. If you are making
corrections to a previously filed Schedule H (Form 1040),
see Pub. 926. Issue the employee a Form W-2c if the error
discovered was for the prior year and Form W-2 was filed
with the SSA.
However, if the address was incorrect on the Form W-2
furnished to the employee, you must do one of the
following.
Correcting an employee's name and/or SSN only. If
you are correcting only an employee's name and/or SSN,
complete Form W-2c boxes d through i. Do not complete
boxes 1 through 20. Advise your employee to correct the
SSN and/or name on their original Form W-2.
If your employee is given a new social security card
following an adjustment to their resident status that shows
a different name or SSN, file a Form W-2c for the most
current year only.
Correcting an employee's name and SSN if the SSN
was reported as blanks or zeros and the employee
name was reported as blanks. If you need to correct an
employee's name and SSN, and the SSN was reported as
blanks or zeros and the employee's name was reported as
blanks, do not use Form W-2c to report the corrections.
You must contact the SSA at 800-772-6270 for
instructions.
Issue a new, corrected Form W-2 to the employee that
•
includes the new address. Indicate “REISSUED
STATEMENT” on the new copies. Do not send Copy A of
Form W-2 to the SSA.
Issue a Form W-2c to the employee that shows the
•
correct address in box i and all other correct information.
Do not send Copy A of Form W-2c to the SSA.
Reissue the Form W-2 with the incorrect address to the
•
employee in an envelope showing the correct address or
otherwise deliver it to the employee.
Two Forms W-2 were filed under the same EIN, but
only one should have been filed.
Example. Two Forms W-2 were submitted for Taylor
Smith under the same EIN for the same tax year. One
Form W-2 correctly reported social security wages of
$20,000. The other Form W-2 incorrectly reported social
Correcting an incorrect tax year and/or EIN incorrect-
ly reported on Form W-2 or Form W-3. To correct an
28
General Instructions for Forms W-2 and W-3 (2024)
security wages of $30,000. There are two ways to correct
this situation.
reported name was reported as blanks or not available,
then box g should be all blanks.
File a Form W-3c along with one Form W-2c, entering
•
For boxes f and g, if both the previous SSN and
$50,000 in box 3 under “Previously reported” and $20,000
in box 3 under “Correct information”; or
the previous name were reported as blanks, do
!
CAUTION
not use Form W-2c. Contact the SSA at
File a Form W-3c along with one Form W-2c, entering
•
800-772-6270.
$30,000 in box 3 under “Previously reported” and $0.00 in
box 3 under “Correct information.”
Box h—Employee's first name and initial, Last name,
Suff. Always enter the employee's correct name. See
formatting information.
Box i—Employee's address and ZIP code. Always
enter the employee’s correct address. See Boxes e and
f—Employee's name and address for address formatting
information.
Two Forms W-2 were filed under the same EIN, but
wages on one were incorrect.
Example. Two Forms W-2 were submitted for Taylor
Smith under the same EIN for the same tax year. One
Form W-2 correctly reported social security wages of
$20,000. The other Form W-2 incorrectly reported social
security wages of $30,000, whereas $25,000 should have
been reported. There are two ways to correct this
situation.
You must enter the employee's full name in boxes
g and h.
!
File a Form W-3c along with one Form W-2c, entering
•
CAUTION
$50,000 in box 3 under “Previously reported” and $45,000
in box 3 under “Correct information”; or
Boxes 1 through 20. For the items you are changing,
enter under “Previously reported” the amount reported on
the original Form W-2 or the amount reported on a
previously filed Form W-2c. Enter the correct amount
under “Correct information.”
File a Form W-3c along with one Form W-2c, entering
•
$30,000 in box 3 under “Previously reported” and $25,000
in box 3 under “Correct information.”
Do not make an entry in any of these boxes on Copy A
unless you are making a change. However, see the
Caution for state, local, or federal government employers
below.
Box 2—Federal income tax withheld. Use this box only
to make corrections because of an administrative error.
(An administrative error occurs only if the amount you
entered in box 2 of the incorrect Form W-2 was not the
amount you actually withheld.) If you are correcting Forms
W-2AS, W-2CM, W-2GU, or W-2VI, box 2 is for income
tax withheld for the applicable U.S. territory.
Boxes 5 and 6. Complete these boxes to correct
Medicare wages and tips and Medicare tax withheld.
(Exception—do not correct Additional Medicare Tax
withheld unless you need to correct an administrative
error. An administrative error occurs only if the amount you
entered in box 6 of the incorrect Form W-2 is not the
amount you actually withheld.) State, local, or federal
government employers should also use these boxes to
correct MQGE wages. Box 5 must equal or exceed the
sum of boxes 3 and 7.
Specific Instructions for Form W-2c
Box a—Employer's name, address, and ZIP code.
This entry should be the same as shown on your Forms
941, 941-SS, 943, 944, CT-1, or Schedule H (Form 1040).
Box b—Employer identification number (EIN). Show
the correct 9-digit EIN assigned to you by the IRS in the
format 00-0000000. Do not truncate your EIN. See
Regulations section 31.6051-1(a)(1)(i)(A) and
301.6109-4(b)(2)(iv).
Box c—Tax year/Form corrected. If you are correcting
Form W-2, enter all 4 digits of the year of the form you are
correcting. If you are correcting Form W-2AS, W-2CM,
W-2GU, W-2VI, or W-2c, enter all 4 digits of the year you
are correcting, and also enter “AS,” “CM,” “GU,” “VI,” or “c”
to designate the form you are correcting. For example,
entering “2022” and “GU” indicates that you are correcting
a 2022 Form W-2GU.
Box d—Employee's correct SSN. You must enter the
employee's correct SSN even if it was correct on the
original Form W-2. If you are correcting an employee's
SSN, you must also complete boxes e through i.
Box e—Corrected SSN and/or name. Check this box
only if you are correcting the employee’s SSN, name, or
both SSN and name. You must also complete boxes d and
f through i.
A state, local, or federal government employer
correcting only social security wages and/or social
!
CAUTION
security tips (boxes 3 and/or 7) for an MQGE
employee must also complete Medicare wages and tips in
box 5. Enter the total Medicare wages and tips, including
MQGE-only wages, even if there is no change to the total
Medicare wages and tips previously reported.
Box f—Employee's previously reported SSN.
Complete this box if you are correcting an employee’s
previously reported incorrect SSN and/or name. If the
previous SSN was reported as blanks or not available,
then box f should be all zeros.
Boxes 8, 10, and 11. Use these boxes to correct
allocated tips, dependent care benefits, or deferrals and
distributions relating to nonqualified plans.
Box g—Employee's previously reported name.
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
Box 12—Codes. Complete these boxes to correct any of
the coded items shown on Forms W-2. Examples include
uncollected social security and/or Medicare taxes on tips,
taxable cost of group-term life insurance coverage over
$50,000, elective deferrals (codes D through H, S, Y, AA,
General Instructions for Forms W-2 and W-3 (2024)
29
BB, and EE), sick pay not includible as income, and
Specific Instructions for Form W-2 for the proper format to
use in reporting coded items from box 12 of Forms W-2.
incorrect payer type in the “Explain decreases here” area
below boxes 18 and 19.
941/941-SS. Check this box if you file Form 941 or
Form 941-SS. If you are a railroad employer sending
Forms W-2c for employees covered under the RRTA,
check the “CT-1” checkbox.
Employers should enter both the code and dollar
amount for both fields on Form W-2c.
Military. Check this box if you are a military employer
correcting Forms W-2 for members of the uniformed
services.
If a single Form W-2c does not provide enough blank
spaces for corrections, use additional Forms W-2c.
Box 13. Check the boxes in box 13, under “Previously
reported,” as they were checked on the original Form W-2.
Under “Correct information,” check them as they should
have been checked. For example, if you checked the
“Retirement plan” box on the original Form W-2 by
mistake, check the “Retirement plan” checkbox in box 13
under “Previously reported,” but do not check the
“Retirement plan” checkbox in box 13 under “Correct
information.”
Box 14. Use this box to correct items reported in box 14
of the original Form W-2 or on a prior Form W-2c. If
possible, complete box 14 on Copies B, C, 1, and 2 of
Form W-2c only, not on Copy A.
943. Check this box if you file Form 943 and you are
correcting Forms W-2 for agricultural employees. For
nonagricultural employees, send Forms W-2c with a
separate Form W-3c, generally with the 941/941-SS box
checked.
944. Check this box if you file Form 944.
CT-1. Check this box if you are a railroad employer
correcting Forms W-2 for employees covered under the
RRTA. If you also have to correct forms of employees who
are subject to social security and Medicare taxes,
complete a separate Form W-3c with the “941/941-SS”
box or “944” box checked instead.
Hshld. emp. Check this box if you are a household
employer correcting Forms W-2 for household employees
and you filed a Schedule H (Form 1040). If you also have
to correct forms of employees who are not household
employees, complete a separate Form W-3c.
Medicare govt. emp. Check this box if you are a U.S.,
state, or local agency filing corrections for employees
subject only to Medicare taxes.
Box c—Kind of Employer. Check the box that applies to
you. Check only one box. If your previous Form W-3 or
W-3SS was checked incorrectly, report your prior incorrect
employer type in the “Explain decreases here” area below
boxes 18 and 19.
None apply. Check this box if none of the checkboxes
described next apply to you.
501c non-govt. Check this box if you are a
non-governmental tax-exempt 501(c) organization. Types
of 501(c) non-governmental organizations include private
foundations, public charities, social and recreation clubs,
and veterans organizations. For additional examples of
501(c) non-governmental organizations, see chapters 3
and 4 of Pub. 557, Tax-Exempt Status for Your
Organization.
State/local non-501c. Check this box if you are a state
or local government or instrumentality. This includes cities,
townships, counties, special-purpose districts, public
school districts, or other publicly owned entities with
governmental authority.
State/local 501c. Check this box if you are a state or
local government or instrumentality, and you have
received a determination letter from the IRS indicating that
you are also a tax-exempt organization under section
501(c)(3).
Federal govt. Check this box if you are a federal
government entity or instrumentality.
Boxes 15 through 20—State/Local taxes. 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.
Correcting state information. Contact your state or
locality for specific reporting information.
Specific Instructions for Form W-3c
Do not staple or tape the Forms W-2c to Form W-3c or to
each other. File a separate Form W-3c for each tax year,
for each type of form, and for each kind of payer/employer
combination. (The “Third-party sick pay” indicator box
does not designate a separate kind of payer or employer.)
Make a copy of Form W-3c for your records.
In the money boxes of Form W-3c, total the amounts
from each box and column on the Forms W-2c you are
sending.
Box a—Tax year/Form corrected. Enter all 4 digits of
the year of the form you are correcting and the type of
form you are correcting. For the type of form, enter “2,”
“2AS,” “2CM,” “2GU,” “2VI,” “2c,” “3,” “3SS,” or “3c.” For
example, entering “2022” and “2” indicates that all the
forms being corrected are 2022 Forms W-2.
Box b—Employer's name, address, and ZIP code.
This should be the same as shown on your Forms 941,
941-SS, 943, 944, CT-1, or Schedule H (Form 1040).
Include the suite, room, or other unit number after the
street address. If the post office does not deliver mail to
the street address and you use a P.O. box, show the P.O.
box number instead of the street address.
The IRS will not use Form W-3c to update your
address of record. If you wish to change your
Box c—Third-party sick pay. Check this box if you are a
third-party sick pay payer (or are reporting sick pay
TIP
address, file Form 8822 or Form 8822-B.
payments made by a third party) correcting Forms W-2
with the “Third-party sick pay” checkbox in box 13 of Form
W-2c under “Correct information” checked. File a separate
Box c—Kind of Payer. Check the box that applies to
you. Check only one box. If your previous Form W-3 or
Form W-3SS was checked incorrectly, report your prior
30
General Instructions for Forms W-2 and W-3 (2024)
Form W-3c for each payer/employer combination
reporting “Third-party sick pay” on Form W-2c.
Box d—Number of Forms W-2c. Show the number of
individual Forms W-2c filed with this Form W-3c or enter
“-0-” if you are correcting only a previously filed Form W-3
or Form W-3SS.
Explain decreases here. Explain any decrease to
amounts “Previously reported.” Also report here any
previous incorrect entry in box c, “Kind of Payer” or “Kind
of Employer.” Enclose (but do not attach) additional sheets
explaining your decreases, if necessary. Include your
name and EIN on any additional sheets.
Signature. Sign and date the form. Also enter your title
and employer's contact person, employer's telephone
number, employer's fax number, and employer's email
address, if available. If you are not the employer, see Who
Box e—Employer identification number (EIN). Enter
the correct number assigned to you by the IRS in the
following format: 00-0000000. Do not truncate your EIN.
See Regulations section 31.6051-1(a)(1)(i)(A) and
301.6109-4(b)(2)(iv). If you are correcting your EIN, enter
the originally reported federal EIN you used in box h.
Box f—Establishment number. You may use this box to
identify separate establishments in your business. You
may file a separate Form W-3c, with Forms W-2c, for each
establishment or you may use a single Form W-3c for all
Forms W-2c. You do not have to complete this item; it is
optional.
Box g—Employer's state ID number. You are not
required to complete this box. This number is assigned by
the individual state where your business is located.
However, you may want to complete this item if you use
copies of this form for your state returns.
Box h—Employer's originally reported EIN. Your
correct number must appear in box e. Make an entry here
only if the number on the original form was incorrect.
Privacy Act and Paperwork Reduction Act Notice. We
ask for the information on Forms W-2 and W-3 to carry out
the Internal Revenue laws of the United States. We need it
to figure and collect the right amount of tax. Section 6051
and its regulations require you to furnish wage and tax
statements to employees, the Social Security
Administration, and the Internal Revenue Service. Section
6109 requires you to provide your employer identification
number (EIN). Failure to provide this information in a
timely manner or providing false or fraudulent information
may subject you to penalties.
You are not required to provide the information
requested on a form that is subject to the Paperwork
Reduction Act unless the form displays a valid OMB
control number. Books or records relating to a form or its
instructions must be retained as long as their contents
may become material in the administration of any Internal
Revenue law.
Box i—Incorrect establishment number. You may use
this box to correct an establishment number.
Box j—Employer's incorrect state ID number. Use
this box to make any corrections to your previously
reported state ID number.
Boxes 1 through 8, 10, and 11. Enter the total of
amounts reported in boxes 1 through 8, 10, and 11 as
“Previously reported” and “Correct information” from
Forms W-2c.
Box 12a—Deferred compensation. Enter the total of
amounts reported with codes D through H, S, Y, AA, BB,
and EE as “Previously reported” and “Correct information”
from Forms W-2c.
Generally, tax returns and return information are
confidential, as required by section 6103. However,
section 6103 allows or requires the Internal Revenue
Service to disclose or give the information shown on your
return to others as described in the Code. For example,
we may disclose your tax information to the Department of
Justice for civil and/or criminal litigation, and to cities,
states, the District of Columbia, and U.S. commonwealths
and territories for use in administering their tax laws. We
may also disclose this information to other countries under
a tax treaty, to federal and state agencies to enforce
federal nontax criminal laws, or to federal law enforcement
and intelligence agencies to combat terrorism.
The total of Form W-2c box 12 amounts reported
with codes A through C, J through R, T through W,
!
The time needed to complete and file these forms will
vary depending on individual circumstances. The
estimated average times are: Form W-2—30 minutes;
Form W-3—28 minutes; Form W-2c—40 minutes; Form
W-3c—51 minutes. If you have comments concerning the
accuracy of these time estimates or suggestions for
making these forms simpler, we would be happy to hear
FormComments. Or you can write to the Internal Revenue
Service, Tax Forms and Publications Division, 1111
Constitution Ave. NW, IR-6526, Washington, DC 20224.
Do not send Forms W-2 and W-3 to this address. Instead,
CAUTION
Z, DD, and FF through II is not reported on Form
W-3c.
Box 14—Inc. tax w/h by third-party sick pay payer.
Enter the amount previously reported and the corrected
amount of income tax withheld on third-party payments of
sick pay. Although this tax is included in the box 2
amounts, it must be shown separately here.
Boxes 16 through 19. If your only changes to the Forms
W-2c and W-3c are to the state and local data, do not
send either Copy A of Form W-2c or Form W-3c to the
SSA. Instead, send the forms to the appropriate state or
local agency and furnish copies of Form W-2c to your
employees.
General Instructions for Forms W-2 and W-3 (2024)
31
Form W-2 Reference Guide for Box 12 Codes
A
B
Uncollected social security or RRTA tax on tips
L
Substantiated employee business expense
reimbursements
Y
Deferrals under a section 409A nonqualified
deferred compensation plan
Uncollected Medicare tax on tips (but not
Additional Medicare Tax)
M
Uncollected social security or RRTA tax on
taxable cost of group-term life insurance over
$50,000 (former employees only)
Z
Income under a nonqualified deferred
compensation plan that fails to satisfy
section 409A
C
D
Taxable cost of group-term life insurance over
$50,000
N
P
Uncollected Medicare tax on taxable cost of
group-term life insurance over $50,000 (but not
Additional Medicare Tax) (former employees
only)
AA
BB
Designated Roth contributions under a
section 401(k) plan
Elective deferrals under a section 401(k) cash
or deferred arrangement plan (including a
SIMPLE 401(k) arrangement)
Excludable moving expense reimbursements
paid directly to members of the Armed Forces
Designated Roth contributions under a
section 403(b) plan
E
F
Elective deferrals under a section 403(b) salary
reduction agreement
Q
R
S
Nontaxable combat pay
DD
EE
FF
Cost of employer-sponsored health coverage
Elective deferrals under a section 408(k)(6)
salary reduction SEP
Employer contributions to an Archer MSA
Designated Roth contributions under a
governmental section 457(b) plan
G
Elective deferrals and employer contributions
(including nonelective deferrals) to a section
457(b) deferred compensation plan
Employee salary reduction contributions under
a section 408(p) SIMPLE plan
Permitted benefits under a qualified small
employer health reimbursement arrangement
H
J
Elective deferrals to a section 501(c)(18)(D)
tax-exempt organization plan
T
Adoption benefits
GG
HH
II
Income from qualified equity grants under
section 83(i)
Nontaxable sick pay
V
Income from exercise of nonstatutory stock
option(s)
Aggregate deferrals under section 83(i)
elections as of the close of the calendar year
K
20% excise tax on excess golden parachute
payments
W
Employer contributions (including employee
contributions through a cafeteria plan) to an
employee's health savings account (HSA)
Medicaid waiver payments excluded from
gross income under Notice 2014-7
Form W-2 Box 13 Retirement Plan Checkbox Decision Chart
Type of Plan
Conditions
Check Retirement Plan Box?
Defined benefit plan (for example, a traditional pension Employee qualifies for employer funding into the plan, Yes
plan)
due to age/years of service—even though the
employee may not be vested or ever collect benefits
Defined contribution plan (for example, a 401(k) or
Employee is eligible to contribute but does not elect to No
403(b) plan, a Roth 401(k) or 403(b) account, but not a contribute any money in this tax year
457 plan)
Defined contribution plan (for example, a 401(k) or
Employee is eligible to contribute and elects to
Yes
403(b) plan, a Roth 401(k) or 403(b) account, but not a contribute money in this tax year
457 plan)
Defined contribution plan (for example, a 401(k) or
Employee is eligible to contribute but does not elect to Yes
403(b) plan, a Roth 401(k) or 403(b) account, but not a contribute any money in this tax year, but the employer
457 plan)
does contribute funds
Defined contribution plan (for example, a 401(k) or
Employee contributed in past years but not during the No (even if the account value grows due to gains in the
403(b) plan, a Roth 401(k) or 403(b) account, but not a current tax year under report
457 plan)
investments)
Profit-sharing plan
Plan includes a grace period after the close of the plan Yes, unless the employer contribution is purely
year when profit sharing can be added to the
participant's account
discretionary and no contribution is made by end of
plan year
32
General Instructions for Forms W-2 and W-3 (2024)
Nonqualified Deferred Compensation Reporting Example Chart
Example
How to report on Form W-2
Example 1—Deferral, immediately vested (no risk of forfeiture).
Regular wages: $200
Box 1 = $180 ($200 – $20)
Boxes 3 and 5 = $210 ($200 + $10)
Box 11 = $0
Defer, vested: $20
Employer match, vested: $10
Example 2—Deferral, delayed vesting (risk of forfeiture) of employee and employer Box 1 = $180 ($200 – $20)
portions.
Boxes 3 and 5 = $180 ($200 – $20)
Box 11 = $0
Regular wages: $200
Defer, not vested: $20
Employer match, not vested: $10
Example 3—Deferral, immediately vested. Prior-year deferrals and employer
Box 1 = $180 ($200 – $20)
Boxes 3 and 5 = $315 ($200 + $100 + $15)
Box 11 = $115 ($100 + $15)
matches are now vesting.
Regular wages: $200
Defer, vested: $20
Vesting of prior-year deferrals and employer matches: $100 + $15 (earnings on
$100)
Example 4—No deferrals, but there are distributions. No vesting of prior-year
Box 1 = $150 ($100 + $50)
Boxes 3 and 5 = $100
Box 11 = $50
deferrals.
Regular wages: $100
Distribution: $50
Special Rule for W-2 Box 11: Distributions and Deferrals in the Same Year—Form
SSA-131
If, in the same year, there are NQDC distributions and deferrals that are reportable
in boxes 3 and/or 5 (current or prior-year deferrals), do not complete box 11.
Instead, report on Form SSA-131 the total amount the employee earned during the
year. Generally, the amount earned by the employee during the tax year for
purposes of item 6 of Form SSA-131 is the amount reported in box 1 of Form W-2
plus current-year deferrals that are vested (employee and employer portions) less
distributions. Do not consider prior-year deferrals that are vesting in the current
year. If there was a plan failure, the box 1 amount in this calculation should be as if
there were no plan failure. Submit the Form SSA-131 to the nearest SSA office or
give it to the employee.
Example 5—Deferral, immediately vested, and distributions. No vesting of
Box 1 = $230 ($200 – $20 + $50)
Boxes 3 and 5 = $210 ($200 + $10)
Box 11 = $0
prior-year deferrals.
Regular wages: $200
Defer, vested: $20
Employer match, vested: $10
Distribution: $50
Form SSA-131 = $210 ($230 (box 1) – $50 (distribution) + $30 (vested employee
and employer deferrals))
Example 6—Deferral, delayed vesting, and distributions. No vesting of prior-year
Box 1 = $230 ($200 – $20 + $50)
Boxes 3 and 5 = $180 ($200 – $20)
Box 11 = $50
deferrals.
Regular wages: $200
Defer, not vested: $20
Distribution: $50
Example 7—Deferral, immediately vested, and distributions. Prior-year deferrals
Box 1 = $230 ($200 – $20 + $50)
Boxes 3 and 5 = $315 ($200 + $100 + $15)
Box 11 = $0
and employer matches are now vesting.
Regular wages: $200
Defer, vested: $20
Distribution: $50
Form SSA-131 = $200 ($230 (box 1) – $50 (distribution) + $20 (vested deferral))
Vesting of prior-year deferrals and employer matches: $100 + $15 (earnings on
$100)
Example 8—Deferral, delayed vesting, and distributions. Prior-year deferrals and
Box 1 = $230 ($200 – $20 + $50)
Boxes 3 and 5 = $295 ($200 – $20 + $100 + $15)
Box 11 = $0
employer matches are now vesting.
Regular wages: $200
Defer, not vested: $20
Distribution: $50
Form SSA-131 = $180 ($230 (box 1) – $50 (distribution))
Vesting of prior-year deferrals and employer matches: $100 + $15 (earnings on
$100)
General Instructions for Forms W-2 and W-3 (2024)
33
Nonqualified Deferred Compensation Reporting Example Chart—(Continued)
Example
How to report on Form W-2
Special Rule for Payment of Social Security, Medicare, and Unemployment Taxes
Estimated Method
Under the estimated method, an employer may treat a reasonably estimated
amount as wages paid on the last day of the calendar year (the “first year”). If the
employer underestimates the amount deferred and, thereby, underdeposits social
If the amount cannot be reasonably ascertained (the employer is unable to
calculate an amount for a year by December 31), the employer can use two
methods. For example, immediately vested employer contributions to NQDC made security, Medicare, or FUTA taxes, it can choose to treat the shortfall as wages
late in the year would have no effect on Form W-2, box 1, but they would affect FICA either in the first year or the first quarter of the next year. The shortfall does not
and FUTA taxes.
include income credited to the amount deferred after the first year. Conversely, if the
amount deferred is overestimated, the employer can claim a refund or credit. If the
employer chooses to treat the shortfall as wages in the first year, the employer must
issue a Form W-2c. Also, the employer must correct the information on the Form
941 for the last quarter of the first year. In such a case, the shortfall will not be
treated as a late deposit subject to penalty if it is deposited by the employer's first
regular deposit date following the first quarter of the next year.
Lag Method
Under the lag method, an employer may calculate the end-of-the-year amount on
any date in the first quarter of the next calendar year. The amount deferred will be
treated as wages on that date, and the amount deferred that would otherwise have
been taken into account on the last day of the first year must be increased by
income earned on that amount through the date on which the amount is taken into
account.
Section 409A NQDC Plan Failure
Example 9—Deferral, immediately vested. No distributions. Plan failure.
Plan balance on January 1, 2010: $325, vested
Regular wages: $100
Box 12, code Z = $400
Amount in the plan account on December 31, 2010, not subject to risk of
•
forfeiture and not included in prior-year income: $400 ($325 + $50 + $25)
Current-year distribution: $0
$400 ($0 + $400)
Box 1 = $450 ($100 – $50 + $400)
Boxes 3 and 5 = $125 ($100 + $25)
Box 11 = $0
•
Defer, vested: $50
•
Employer match, vested: $25
Plan failure in 2010.
Form SSA-131 = not required
Box 12, code Z = $300
Section 409A NQDC Plan Failure
Example 10—Deferral, some delayed vesting, and distributions. Plan failure.
Plan balance on January 1, 2010: $250 vested; $75 not vested
Regular wages: $100
Amount in the plan account on December 31, 2010, not subject to risk of
•
forfeiture and not included in prior-year income: $100 ($250 + $50 – $200)
Current-year distribution: $200
$100 + $200 = $300
•
Defer, vested: $50
•
Employer match, not vested: $25
Box 1 = $350 ($100 – $50 + $300 (code Z amount, which already includes the
Distribution: $200
distribution))
Boxes 3 and 5 = $100
Box 11 = $0
Plan failure in 2010.
Vesting of prior-year deferrals and employer matches: $0
Form SSA-131 = $100 ($250 (what box 1 would have been without plan failure) –
$200 (distribution) + $50 (vested deferral))
34
General Instructions for Forms W-2 and W-3 (2024)
Index
Code W—Employer contributions to a health
I
Code Y—Deferrals under a section 409A
Code Z—Income under section 409A on a
Individual taxpayer identification number
A
Common errors
Information reporting customer service site
Commonwealth of the Northern Mariana
Deaf or hard-of-hearing
Islands
Agent reporting
IRS.gov
K
American Samoa
B
D
L
Bitcoin 15
Deceased employee's wages
M
C
Disability payments
Due date(s)
Medicaid waiver payments
Clergy and religious workers
E
Military Spouses Residency Relief Act
Code A—Uncollected social security or RRTA tax
Earned income tax credit (EITC) notice
(MSRRA)
Code AA—Designated Roth contributions under
Code BB—Designated Roth contributions under
Electronic employee statements
N
Code C—Taxable cost of group-term life
Employee business expense
Code D—Elective deferrals under section 401(k)
Nonqualified Deferred Compensation Reporting
Code DD—Cost of employer-sponsored health
coverage 23
Code E—Elective deferrals under a section
Employment tax information
Code EE—Designated Roth contributions under
O
Code F—Elective deferrals under a section
Code FF—Permitted benefits under a qualified
small employer health reimbursement
arrangement 23
F
P
Code G—Elective deferrals and employer
contributions (including nonelective deferrals)
to any governmental or nongovernmental
section 457(b) deferred compensation
plan 22
Penalties 15
Civil damages for fraudulent filing of Forms
W-2 17
Code GG—Income from qualified equity grants
Failure to file correct information returns by the
Form W-2 Copy 1
Forms W-2 for U.S. territories
Code H—Elective deferrals under section 501(c)
Code HH—Aggregate deferrals under section
83(i) elections as of the close of the calendar
year 24
Furnishing Forms W-2 to employees
Intentional disregard of payee statement
requirements 17
G
Privacy Act and Paperwork Reduction Act
General Instructions for Forms W-2 and W-3
General instructions for Forms W-2c and
Notice 31
Code K—20% excise tax on excess golden
W-3c 27
Q
Code L—Substantiated employee business
Qualified small employer health reimbursement
Code M—Uncollected social security or RRTA tax
on taxable cost of group-term life insurance
Governmental section 457(b) plans
arrangement 23
Guam
Code N—Uncollected Medicare tax on taxable
cost of group-term life insurance over $50,000
R
H
Reconciling Forms W-2, W-3, 941, 943, 944, CT-1,
Code P—Excludable moving expense
reimbursements paid directly to a member of
Code R—Employer contributions to an Archer
MSA 22
Help
Rejected wage reports
Code S—Employee salary reduction
contributions under a section 408(p) SIMPLE
plan 22
How to get forms and publications
Code V—Income from the exercise of
S
35