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Інструкція по формам В-2 і В-3

Загальні інструкції щодо форм W-2 і W-3, (включаючи форми W-2AS, W-2CM, W-2GU, W-2VI, W-3S, W-2c і W-3c)

Реп. 2024

Пов'язані форми

  • Форма W-2 - Заява про заробітну плату та податки
  • Форма W-3 - Передача податкових повідомлень
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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.  
Future Developments . . . . . . . . . . . . . . . . . . . . . . . . 1  
What's New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1  
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2  
Need Help? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6  
How To Get Forms and Publications . . . . . . . . . . . . . . 6  
Common Errors on Forms W-2 . . . . . . . . . . . . . . . . . 6  
General Instructions for Forms W-2 and W-3 . . . . . . . . 6  
Special Reporting Situations for Form W-2 . . . . . . . . . 9  
Penalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15  
Specific Instructions for Form W-2 . . . . . . . . . . . . . . 17  
Specific Instructions for Form W-3 . . . . . . . . . . . . . . 25  
General Instructions for Forms W-2c and W-3c . . . . . 27  
Special Situations for Forms W-2c and W-3c . . . . . . 27  
Specific Instructions for Form W-2c . . . . . . . . . . . . . 29  
Specific Instructions for Form W-3c . . . . . . . . . . . . . 30  
Form W-2 Reference Guide for Box 12 Codes . . . . . 32  
Form W-2 Box 13 Retirement Plan Checkbox  
Decision Chart . . . . . . . . . . . . . . . . . . . . . . . . . 32  
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.  
Example Chart . . . . . . . . . . . . . . . . . . . . . . . . . 33  
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35  
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,  
go to the SSA's website at SSA.gov/bso.  
Disaster tax relief. Disaster tax relief is available for  
those affected by recent disasters. For more information  
about disaster relief, go to IRS.gov/DisasterTaxRelief.  
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,  
2024. See Penalties for more information.  
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.  
2
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  
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  
See E-filing.  
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  
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  
information, go to the SSA's website at SSA.gov/bso.  
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  
W-2, W-2c, W-2AS, W-2GU, and W-2VI. See Taxpayer  
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  
TIP  
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  
“Forms W-2c/W-3c Online” tab. Also see E-filing and  
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  
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  
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  
appropriate document. This information is also available  
by calling the SSA’s Business Services Branch at  
800-772-6270 (toll free).  
4
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.  
!
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  
TIP for Box 12—Codes under Specific Instructions for  
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  
deferred compensation plans under Special Reporting  
Situations for Form W-2 and the Nonqualified Deferred  
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  
!
CAUTION  
the official red-ink versions (or approved substitute  
versions) of these forms. For more information about  
acceptable substitute versions, see Substitute forms. For  
information about e-filing, see E-filing.  
Need Help?  
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  
box 13. See Retirement plan.  
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;  
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.  
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  
advantage of the benefits of e-filing, see E-filing.  
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  
are filing Forms W-2 electronically, also see E-filing.  
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,  
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  
code to “18702-7997.Go to IRS.gov/PDS for a list of  
IRS-approved private delivery services.  
Do not send cash, checks, money orders, or  
It is authorized to sign by an agency agreement  
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  
!
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.  
See Penalties for more information.  
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  
late. See Penalties. If you terminate your business, see  
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,  
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  
terminate your business, see Terminating a business.  
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  
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  
box 12, see Code T—Adoption benefits, later.  
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  
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  
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)  
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  
1099-MISC. See Form 1099-MISC next.  
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.  
For more information, go to IRS.gov/H2A.  
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/  
2004-02_IRB#NOT-2004-2. Notice 2004-50, 2004-33  
I.R.B. 196, is available at IRS.gov/irb/  
2004-33_IRB#NOT-2004-50. Notice 2008-52, 2008-25  
I.R.B. 1166, is available at IRS.gov/irb/  
2008-25_IRB#NOT-2008-52. Also see Form 8889, Health  
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/  
2008-51_IRB#NOT-2008-113; Notice 2010-6, 2010-3  
I.R.B. 275, available at IRS.gov/irb/  
2010-03_IRB#NOT-2010-6; and Notice 2010-80, 2010-51  
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/  
2017-47_IRB#NOT-2017-67 and Pub. 15-B under  
Accident and Health Benefits. For information on  
employer reporting requirements, see Code  
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  
contributions separately in box 12. See the TIP above  
Code D under Box 12—Codes. You may also report  
certain make-up amounts in box 14. See Box 14—Other in  
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/  
2014-16_IRB#NOT-2014-21 and 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  
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  
e-file. For more information, see E-filing, earlier.  
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.  
See Exceptions to the penalty under Failure to file  
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  
W-3. See Corrections.  
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 &  
Information website at SSA.gov/employer. If you have  
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.  
Also see the Caution under How To Get Forms and  
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  
benefits. See Fringe benefits.  
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  
an EIN by applying online at IRS.gov/EIN or by filing Form  
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  
of $50,000. See Group-term life insurance.  
11. Unless excludable under Educational assistance  
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  
other compensation. See Statutory employee.  
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  
(HSA).  
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  
compensation plans under Special Reporting Situations  
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  
reimbursements. See Moving expenses.  
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  
forms.  
Taxable cost of group-term life insurance over $50,000  
included in box 1. See Group-term life insurance.  
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  
cafeteria plan. See Archer MSA and Health savings  
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  
Adoption benefits. See Adoption benefits.  
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.  
See Box 3—Social security wages for payments to report  
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  
Medicare wages in this box. See Government employers.  
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/  
2005-23_IRB#NOT-2005-42 and Notice 2005-61,  
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  
forms.  
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)  
moving expenses. See Moving expenses.  
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  
MSA. See Archer MSA.  
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  
TIP above Code D under Box 12—Codes.  
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  
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  
box 4. Also see Group-term life insurance.  
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  
2008-52_IRB#NOT-2008-115. However, if you report  
these deferrals, show current year deferrals, including  
earnings during the year on current year and prior year  
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  
amount in box 6. Also see Group-term life insurance.  
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  
USERRA (see the TIP above Code D under Box  
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).  
Railroad employers, see Railroad employers for  
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)  
                   
See Multiple forms. Contact your state or locality for  
Medicare govt. emp. Check this box if you are a U.S.,  
state, or local agency filing Forms W-2 for employees  
subject only to Medicare tax. See Government employers.  
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  
CNMI in box 17. See Federal employers in the CNMI,  
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  
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”  
Forms W-2. See 941.  
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  
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  
in box 17. See Federal employers in the CNMI, earlier, for  
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  
Go to IRS.gov/PDS for a list of IRS-designated private  
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  
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  
legible. See How to complete Form W-2.  
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  
sign Form W-3c. See Who may sign Form W-3.  
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,  
also see Repayments.  
Special Situations for Forms W-2c  
and W-3c  
Undeliverable Forms W-2c. See Undeliverable Forms  
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  
must also follow the instructions in the Caution for state,  
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  
employee business expenses. See Box 12—Codes in  
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  
from you. You can send us comments from IRS.gov/  
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  
See Box 12 Codes.  
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  
savings account (HSA) 22  
501(c) non-governmental organizations 25, 30  
I
Code Y—Deferrals under a section 409A  
nonqualified deferred compensation plan 22  
Code Z—Income under section 409A on a  
nonqualified deferred compensation plan 22  
Income tax withheld 29  
Individual taxpayer identification number  
A
(ITIN) 8, 17  
Additional Medicare Tax withheld 3, 12, 14, 19,  
Common errors  
Information reporting customer service site  
Adoption benefits 9, 19, 22  
Commonwealth of the Northern Mariana  
Deaf or hard-of-hearing  
Islands  
Agent reporting  
IRS.gov  
Control number 18, 25  
Agricultural employers 11, 25, 30  
Allocated tips 20  
Corrections 4, 27, 28  
K
Corrections and VOID Forms W-2 4, 17  
American Samoa  
Cost of employer-sponsored health coverage 5,  
Kind of Employer 25, 30  
Kind of Payer 25, 30  
Archer MSA 9, 18, 19, 22  
B
D
L
Bitcoin 15  
Deceased employee's wages  
Lost Form W-2—reissued statement 13  
Box 14—Other 24  
Deferred compensation 26, 31  
Business Services Online (BSO) 3-6, 27  
Dependent care benefits 20, 26  
Designated Roth contributions 10, 18, 23  
M
C
Disability payments  
Due date(s)  
Medicaid waiver payments  
Medicare tax withheld 3, 14, 19  
Medicare wages and tips 19  
Military differential pay 13  
Calendar year basis 17  
Clergy and religious workers  
Codes for box 12, Form W-2 20, 29, 31  
E
Military employers 20, 25, 30  
Military Spouses Residency Relief Act