The due date for filing 2016 Forms W-2, W-2AS, W-2CM, W-2GU, W-2VI, W-3 and W-3SS with the SSA is now January 31, 2017, whether you file using paper forms or electronically. Extensions of time to file Form W-2 with the SSA are no longer automatic.
For filings due on or after January 1, 2017, 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, including a detailed explanation of why you need additional time and signed under penalties of perjury. 432 is available at https://gov/irb/2013-44_IRB/ar10 If the above conditions occur in an electronic wage report, the SSA will notify the submitter by email or postal mail to correct the report and resubmit it to the SSA.
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The SSA accepts only e-filed reports and the official red-ink versions (or approved substitute versions) of these forms.
For more information about acceptable substitute versions, see Substitute forms.
If you file on paper or create Forms W-2 online, you can include only four box 12 amounts per Form W-2. Form W-2AS is used to report American Samoa wages paid by American Samoa employers, Form W-2CM is used to report the 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. Virgin Islands (USVI) wages paid by USVI employers. However, transitional relief applies to certain employers and certain types of plans. Severance payments are wages subject to social security and Medicare taxes. 15 (Circular E), severance payments are also subject to income tax withholding and FUTA tax. 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. 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. For Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa, call 1-510-970-8247 (not a toll-free number).
Do not use these forms to report wages subject to U. 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. 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. 1223, General Rules and Specifications for Substitute Forms W-2c and W-3c. 1223 is a revenue procedure that explains the requirements for format and content of substitute Forms W-2c and W-3c. For all other employers, contact the ESLO that services your region.
You also can use BSO to upload wage files to 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 for more information about using BSO to save time for your organization.
In a few situations, reporting instructions vary depending on the filing method you choose. 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. See Reporting the cost of group health insurance coverage. If you have questions about how to register or use BSO, call 1-800-772-6270 (toll free) to speak with an employer reporting technician at the SSA. If you experience problems using any of the services within BSO, call 1-888-772-2970 (toll free) to speak with a systems operator in technical support at the SSA.
For example, you can include every type of box 12 amount in one employee wage record if you upload an electronic file. These instructions are not applicable to wage and tax statements for Puerto Rico. You must report the cost of employer-sponsored health coverage in box 12 using code DD. The hours of operation are Monday through Friday from a.m. To speak with the SSA's Employer Services Liaison Officer (ESLO) for the U. Virgin Islands, call 1-212-264-1462 (not a toll-free number).
There is no employer share of Additional Medicare Tax. Also, see gov/Individuals/Certain-Medicaid-Waiver-Payments-May-Be-Excludable-From-Income for questions and answers on the notice. The SSA has enhanced its secure BSO website to make it easier to register and navigate.
All wages and compensation that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the 0,000 withholding threshold. Use BSO’s online fill-in forms to create, save, and submit Forms W-2 and W-2c to the SSA electronically.
1141, General Rules and Specifications for Substitute Forms W-2 and W-3. 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. For a complete telephone listing, visit the SSA’s Employer W-2 Filing Instructions & Information website at The IRS operates a centralized customer service site to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns.