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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                            new threshold became effective for information returns 
unless otherwise noted.                                                        required to be filed in calendar years beginning with 2024 
                                                                               (tax year 2023 Forms W-2).
Contents                                                                  Page
Future Developments         . . . . . . . . . . . . . . . . . . . . . . . . 1  The following information return forms must be added 
What's New    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1  together for this purpose: Form 1042-S, the Form 1094 
                                                                               series, Form 1095-B, Form 1095-C, Form 1097-BTC, 
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   2
                                                                               Form 1098, Form 1098-C, Form 1098-E, Form 1098-Q, 
Need Help?    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6  Form 1098-T, the Form 1099 series, Form 3921, Form 
How To Get Forms and Publications . . . . . . . . . . . . . .               6  3922, the Form 5498 series, Form 8027, Form W-2G, and 
Common Errors on Forms W-2                . . . . . . . . . . . . . . . . . 6  Form 499R-2/W-2PR. Corrected information returns are 
General Instructions for Forms W-2 and W-3 . . . . . . . .                  6  treated separately (see below) and are not included in 
Special Reporting Situations for Form W-2                 . . . . . . . . . 9  calculating the number of information returns described 
                                                                               above.
Penalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   15
                                                                               Requirements for Forms W-2c.   The regulations 
Specific Instructions for Form W-2            . . . . . . . . . . . . . .   17
                                                                               revise the requirements for electronic filing of Form W-2c 
Specific Instructions for Form W-3            . . . . . . . . . . . . . .   25 to correct originally filed Forms W-2, W-2AS, W-2GU, and 
General Instructions for Forms W-2c and W-3c . . . . .                      27 W-2VI (collectively Form W-2), but not Form W-2CM. 
Special Situations for Forms W-2c and W-3c                    . . . . . .   27 These revised rules are different from the rules for 
Specific Instructions for Form W-2c             . . . . . . . . . . . . .   29 electronically filing the original forms. If you were required 
Specific Instructions for Form W-3c             . . . . . . . . . . . . .   30 to electronically file the original Form W-2, you must 
                                                                               electronically file any Form W-2c correcting that form. If 
Form W-2 Reference Guide for Box 12 Codes                       . . . . .   32
                                                                               the original Form W-2 was permitted to be filed on paper 
Form W-2 Box 13 Retirement Plan Checkbox                                       and you filed on paper, then you must file on paper any 
Decision Chart . . . . . . . . . . . . . . . . . . . . . . . . .            32 Form W-2c correcting that form.
Nonqualified Deferred Compensation Reporting 
Example Chart . . . . . . . . . . . . . . . . . . . . . . . . .             33 New box 12, code II, for Medicaid waiver payments 
                                                                               excluded from gross income under Notice 2014-7. 
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
                                                                               There is a new code II for box 12 used to report Medicaid 
Future Developments                                                            waiver payments not included in box 1 of Form W-2. See 
                                                                               Medicaid waiver payments for more information.
For the latest information about developments related to 
Forms W-2 and W-3 and their instructions, such as                              Form and publication changes for 2024. Certain 
legislation enacted after they were published, go to                           changes in forms and publications for 2024 have been 
IRS.gov/FormW2.                                                                incorporated in these instructions as discussed next.
                                                                               Publications 51, 80, and 179.  Information specific to 
What's New                                                                     Pub. 51 (Circular A), Agricultural Employer's Tax Guide, 
Electronic filing of returns.           The Taxpayer First Act of              Pub. 80 (Circular SS), Federal Tax Guide for Employers in 
2019, enacted July 1, 2019, authorized the Department of                       the U.S. Virgin Islands, Guam, American Samoa, and the 
the Treasury and the IRS to issue regulations that reduce                      Commonwealth of the Northern Mariana Islands, and Pub. 
the threshold for mandatory electronic filing. Treasury                        179 (Circular PR), Guía Contributiva Federal para 
Decision 9972, published February 23, 2023, amended                            Patronos Puertorriqueños, has been included in the 2024 
Regulations section 301.6011-2 to change the electronic                        Pub. 15 (Circular E). Pub. 51, Pub. 80, and Pub. 179 are 
filing rules for certain information returns, including Forms                  no longer available after 2023. A new Spanish-language 
W-2 and W-2c.                                                                  Pub. 15 (sp) is available for any employer who prefers 
Requirements for Forms W-2.                     The regulations                Spanish, whether they are located in the U.S. or any of the 
lowered to 10 the threshold at which you must file certain                     territories.
information returns electronically, including Forms W-2,                       Form 941-SS. Beginning with the first quarter of 2024, 
W-2AS, W-2GU, and W-2VI (collectively Forms W-2), but                          Form 941-SS is no longer available. Employers in the 
not Form W-2CM. To determine whether you must file                             territories who had filed Form 941-SS must file Form 941, 
information returns electronically, add together the number                    which has been adapted for their use. Any employer who 
of information returns (see the list next) and the number of                   prefers Form 941 and instructions in Spanish, whether 
Forms W-2 you must file in a calendar year. If the total is at                 they are located in the U.S. or any of the territories, can file 
least 10 returns, you must file them all electronically. The 

Jan 26, 2024                                                              Cat. No. 25979S

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new Spanish-language Form 941 (sp). The 2024 Form and 5 (or box 14 for railroad retirement taxes) of Form W-2
W-3SS has been revised accordingly. 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, De minimis financial incentives. Section 113 of the
enacted on January 5, 2023, changed the residency rules SECURE 2.0 Act amended sections 401(k)(4)(A) and
for tax purposes for civilian spouses of servicemembers. 403(b)(12)(A) to allow de minimis financial incentives (not
Civilian spouses no longer need to have had the same tax paid for with or derived from plan assets) to be provided to
residence as the servicemember before relocating in employees who elect to have the employer make
order to keep their prior residence. In addition, for any contributions under a 401(k) cash or deferred
taxable year of their marriage, servicemembers and their arrangement or elect to have the employer make
civilian spouses may elect to use the residence of the contributions pursuant to a salary reduction agreement
servicemember, the residence of the spouse, or the under a 403(b) plan.
permanent duty station of the servicemember, regardless If an employer provides a de minimis financial incentive
of the date on which the marriage of the spouse and the to an employee, that incentive is included in the
servicemember occurred. Go to Military Spouses employee's wages and subject to applicable withholding
Residency Relief Act (MSRRA), for more information. requirements unless an exception applies. See Q&A D-1
through D-6 of Notice 2024-2, 2024-2 I.R.B. 316, at
Forms W-2c and W-3c have been updated. Updated
IRS.gov/irb/2024-02_IRB#NOT-2024-2, for additional
Forms W-2c and W-3c were released on August 3, 2023.
guidance on de minimis financial incentives. See also De
The forms have a revision date (Rev. 8-2023) to the right
minimis financial incentives, later, for more details.
of the bold W-2c or W-3c. Editorial updates were made to
align the correction forms with the current Forms W-2 and Business Services Online (BSO) has been updated.
W-3. Like the Forms W-2, you may complete and print Additional levels of security are now required to access
Copies 1, B, C, 2 (if applicable), and D of Form W-2c (Rev. BSO employer services. If you have not updated your
8-2023) on IRS.gov to provide to the respective recipient. credentials since March 25, 2023, you will need to update
An entry made in any one of these copies will your credentials as soon as possible, in order to prevent
automatically populate to the other copies. Copy A cannot any delays in e-filing Forms W-2 and W-2c. You will not be
be completed online to print and file with the SSA and is able to use the services provided by BSO without having
posted on IRS.gov for informational purposes only. the new credentials and authentications for your account.
New and current users should allow at least 2 weeks to
SECURE 2.0 Act changes. Division T (SECURE 2.0
complete the registration process. For more information,
Act) of the Consolidated Appropriations Act 2022 (P.L.
go to the SSA's website at SSA.gov/bso.
117-368) enacted December 29, 2022, made changes in
various retirement arrangements that affect reporting on Disaster tax relief. Disaster tax relief is available for
Forms W-2. those affected by recent disasters. For more information
Designated Roth nonelective contributions and about disaster relief, go to IRS.gov/DisasterTaxRelief.
designated Roth matching contributions. SECURE Penalties increased. Failure to file and failure to furnish
2.0 Act section 604 permits certain nonelective penalties, and penalties for intentional disregard of filing
contributions and matching contributions that are made and payee statement requirements, have increased due to
after December 29, 2022, to be designated as Roth adjustments for inflation. The higher penalty amounts
contributions. Designated Roth nonelective contributions apply to returns required to be filed after December 31,
and designated Roth matching contributions must be 2024. See Penalties for more information.
reported on Form 1099-R, Distributions From Pensions,
Annuities, Retirement or Profit-Sharing Plans, IRAs, Reminders
Insurance Contracts, etc. See Designated Roth
contributions for more information. Forms W-2 (including Forms W-2AS, W-2GU, and
W-2VI) redesigned. Beginning with the tax year 2023
Pension-linked emergency savings accounts.
forms (filed in tax year 2024), you may complete and print
Under SECURE 2.0 Act section 127, employers may add
Copies 1, B, C, 2 (if applicable), and D (if applicable) of
emergency savings accounts to a defined contribution
Forms W-2, W-2AS, W-2GU, and W-2VI on IRS.gov to
plan to permit employees participating in the plan to make
provide to the respective recipient. An entry made in any
designated Roth contributions that later may be withdrawn
one of these copies will automatically populate to the
subject to certain restrictions. Employers must report
other copies. As before, Copy A cannot be completed
these contributions, along with any other designated Roth
online to print and file with the SSA and is posted on
contributions, on Form W-2, box 12. See Designated Roth
IRS.gov for informational purposes only. Copy D for
contributions for more information.
employers and the Note for Employers that was previously
Roth SIMPLE and Roth SEP IRAs. Under SECURE provided on the back of Copy D has been removed from
2.0 Act section 601, a simplified employee pension (SEP) the Forms W-2AS, W-2GU, and W-2VI to reduce the
arrangement or a savings incentive match plan for number of pages for printing purposes.
employees (SIMPLE) IRA plan may allow an employee to
designate a Roth IRA as the IRA to which contributions Due date for filing with SSA. The due date for filing
under the arrangement or plan are made. Salary reduction 2024 Forms W-2, W-2AS, W-2CM, W-2GU, W-2VI, W-3,
contributions contributed to Roth SEP and Roth SIMPLE and W-3SS with the SSA is January 31, 2025, whether
IRAs are subject to federal income tax, social security, and you file using paper forms or electronically.
Medicare tax withholding and are included in boxes 1, 3,

2 General Instructions for Forms W-2 and W-3 (2024)

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Extensions of time to file. Extensions of time to file truncate SSNs on copies of Form W-2 submitted to the
Form W-2 with the SSA are not automatic. You may government.
request one 30-day extension to file Form W-2 by An employer’s EIN may not be truncated on any form.
submitting a complete application on Form 8809, See Regulations section 31.6051-1(a)(1)(i)(A) and
Application for Extension of Time To File Information 301.6109-4(b)(2)(iv).
Returns, indicating that at least one of the criteria on the
Limit on health flexible spending arrangement (FSA).
form and instructions for granting an extension applies,
For 2024, a cafeteria plan may not allow an employee to
and signing under penalties of perjury. The IRS will only
request salary reduction contributions for a health FSA in
grant the extension in extraordinary circumstances or
excess of $3,200. The salary reduction contribution
catastrophe. See Extension of time to file Forms W-2 with
limitation of $3,200 does not include any amount carried
the SSA for more information. This does not affect
over from a previous year. For more information, see
extensions of time to furnish Forms W-2 to employees.
Health flexible spending arrangement (FSA).
See Extension 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
TIP E-file your Forms W-2 and W-2c with the SSA. Insurance Contributions Act (FICA) wages or Railroad
See E-filing.
Retirement Tax Act (RRTA) compensation it pays to an
employee in excess of $200,000 in a calendar year. An
Rejected wage reports from the Social Security Ad-
employer is required to begin withholding Additional
ministration (SSA). The SSA will reject Form W-2
Medicare Tax in the pay period in which it pays wages or
electronic and paper wage reports under the following
conditions. compensation in excess of $200,000 to an employee and
continue to withhold it until the end of the calendar year.
• Medicare wages and tips are less than the sum of social
Additional Medicare Tax is imposed only on the employee.
security wages and social security tips;
There is no employer share of Additional Medicare Tax. All
• Social security tax is greater than zero; social security
wages and compensation that are subject to Medicare tax
wages and social security tips are equal to zero; and
are subject to Additional Medicare Tax withholding if paid
• Medicare tax is greater than zero; Medicare wages and
in excess of the $200,000 withholding threshold.
tips are equal to zero.
For more information on Additional Medicare Tax, go to
Additionally, Forms W-2 and W-2c electronic and paper
IRS.gov/ADMTfaqs.
wage reports for household employers will be rejected
under the following conditions. Unless otherwise noted, references to Medicare tax
• The sum of social security wages and social security include Additional Medicare Tax.
tips is less than the minimum yearly earnings subject to Medicaid waiver payments. Notice 2014-7 provides
social security and Medicare tax withholding for a that certain Medicaid waiver payments may be excluded
household employee, and from gross income for federal income tax purposes. See
• The Medicare wages and tips are less than the Notice 2014-7, 2014-4 I.R.B. 445, available at IRS.gov/irb/
minimum yearly earnings subject to social security and 2014-4_IRB#NOT-2014-7. Also see IRS.gov/
Medicare tax withholding for a household employee. MedicaidWaiverPayments for questions and answers on
If the above conditions occur in an electronic wage the notice.
report, an error message will alert the submitter to correct Report Medicaid waiver payments excluded from box 1
the report. If the above conditions occur in a paper wage of Form W-2 under Notice 2014-7 in box 12 with code II.
report, the SSA will notify the employer by email or postal
mail to correct the report and resubmit it to the SSA. Business Services Online (BSO).
Note. Do not write “corrected” or “amended” on any CAUTION: Business Services Online (BSO) has been
resubmitted reports. updated. Additional levels of security are now required to
access BSO employer services. If you have not updated
Household employers, see Pub. 926, Household your credentials since March 25, 2023, you will need to
Employer's Tax Guide. update your credentials as soon as possible, in order to
Social security numbers. Employers may truncate the prevent any delays in e-filing Forms W-2 and W-2c. You
employee’s SSN on employee copies of Forms W-2. Do will not be able to use the services provided by BSO
not truncate the employees’ SSN on Copy A of Forms without having the new credentials and authentications for
W-2, W-2c, W-2AS, W-2GU, and W-2VI. See Taxpayer your account. New and current users should allow at least
identification numbers (TINs), later. Also see Regulations 2 weeks to complete the registration process. For more
section 31.6051-1(a)(1)(i)(B) and 31.6051-2(a). To information, go to the SSA's website at SSA.gov/bso.
truncate where allowed, replace the first 5 digits of the The SSA has enhanced its secure BSO website to
9-digit number with asterisks (*) or Xs (for example, an make it easier to register and navigate. Use BSO’s online
SSN xxx-xx-1234 would appear on the employee copies fill-in forms to create, save, and submit Forms W-2 and
as ***-**-1234 or XXX-XX-1234). Truncation of SSNs on W-2c to the SSA electronically. BSO lets you print copies
employee copies of Form W-2 is voluntary. You are not of these forms to file with state or local governments,
required to truncate SSNs on employee copies of Form distribute to your employees, and keep for your records.
W-2. Check with your state, local, or territorial BSO generates Form W-3 automatically based on your
governments to determine whether you are permitted to Forms W-2. You can also use BSO to upload wage files to

General Instructions for Forms W-2 and W-3 (2024) 3

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the SSA, check on the status of previously submitted for more information about electronic furnishing of Forms
wage reports, and take advantage of other convenient W-2c.
services for employers and businesses. Visit the SSA’s
E-filing. Use the following rules to determine whether you
Employer W-2 Filing Instructions & Information website at
must e-file your Forms W-2 or W-2c. If you are required to
SSA.gov/employer for more information about using BSO
e-file but fail to do so, you may incur a penalty.
to save time for your organization. Here you will also find
Requirement to e-file Forms W-2. You must e-file
forms and publications used for wage reporting,
Forms W-2, W-2AS, W-2GU, and W-2VI (collectively
information about verifying employee social security
Forms W-2), but not Form W-2CM, if you are required to
numbers online, how to reach an SSA employer services
file at least 10 information returns. To determine whether
representative for your region, and more.
you must file Forms W-2 electronically, add together the
Preview BSO by viewing a brief online tutorial. Go number of information returns (see the list below) and the
TIP to SSA.gov/employer/bsotut.htm. 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
Correcting wage reports. You can use BSO to create, you need to issue an additional Form(s) W-2 to report
save, print, and submit Forms W-2c, Corrected Wage and more than four coded items in box 12, the additional
Tax Statement, online for the current year as well as for Form(s) W-2 is included in the number of information
prior years. After logging into BSO, navigate to the returns for the purpose of determining whether you must
Electronic Wage Reporting home page and click on the e-file.
“Forms W-2c/W-3c Online” tab. Also see E-filing and The following information return forms must be added
E-filing Forms W-2c and W-3c. together for this purpose: Form 1042-S, the Form 1094
Tax relief for victims of terrorist attacks. Disability series, Form 1095-B, Form 1095-C, Form 1097-BTC,
payments for injuries incurred as a direct result of a Form 1098, Form 1098-C, Form 1098-E, Form 1098-Q,
terrorist attack directed against the United States (or its Form 1098-T, the Form 1099 series, Form 3921, Form
allies) are not included in income. Because federal 3922, the Form 5498 series, Form 8027, Form W-2G, and
income tax withholding is required only when a payment is Form 499R-2/W-2PR.
includable in income, no federal income tax should be Corrected information returns are treated separately
withheld from these payments. and are not included in calculating the number of
Distributions from governmental section 457(b) information returns described above.
plans of state and local agencies. Generally, report Requirement to e-file Forms W-2c. You must e-file
distributions from section 457(b) plans of state and local Forms W-2c to correct originally filed Forms W-2, W-2AS,
agencies on Form 1099-R, Distributions From Pensions, W-2GU, and W-2VI (collectively Form W-2), but not Form
Annuities, Retirement or Profit-Sharing Plans, IRAs, W-2CM, depending on how the original Forms W-2 were
Insurance Contracts, etc. See Notice 2003-20 on correctly filed. If you were required to e-file the original
page 894 of Internal Revenue Bulletin 2003-19 at Form W-2, you must e-file any Form W-2c correcting that
IRS.gov/pub/irs-irbs/irb03-19.pdf. 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
Earned income tax credit (EITC) notice (not applica- any Form W-2c correcting that form.
ble to Forms W-2AS, W-2CM, W-2GU, and W-2VI). You
The SSA encourages all employers to e-file. E-filing
must notify employees who have no income tax withheld
can save you time and effort and helps ensure accuracy.
that they may be able to claim an income tax refund
The SSA’s BSO website makes e-filing easy by providing
because of the EITC. You can do this by using the official
two ways to submit your Form(s) W-2 or W-2c Copy A and
Internal Revenue Service (IRS) Form W-2 with the EITC
Forms W-3 or W-3c information.
notice on the back of Copy B or a substitute Form W-2
with the same statement. You must give your employee • 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
Notice 797, Possible Federal Tax Refund Due to the
online. BSO guides you through the process of creating
Earned Income Credit (EIC), or your own statement that
Form(s) W-2 or W-2c, saving and printing them, and
contains the same wording if (a) you use a substitute Form
submitting them to the SSA when you are ready. You do
W-2 that does not contain the EITC notice, (b) you are not
not have to wait until you have submitted Form(s) W-2 or
required to furnish Form W-2, or (c) you do not furnish a
W-2c to the SSA before printing copies for your
timely Form W-2 to your employee. For more information,
employees. BSO generates Form W-3 or W-3c
see section 10 in Pub. 15 (Circular E), Employer's Tax
automatically based on your Form(s) W-2 or W-2c.
Guide.
• If you need to file more than 50 Forms W-2 or more than
Electronic statements for employees. Furnishing 25 Forms W-2c, BSO’s “file upload” feature might be the
Copies B, C, and 2 of Forms W-2 to your employees best e-filing method for your business or organization. To
electronically may save you time and effort. See obtain file format specifications, visit the SSA’s website at
Furnishing Form W-2 to employees electronically in Pub. SSA.gov/employer/EFW2&EFW2C.htm, and select the
15-A, Employer’s Supplemental Tax Guide, for additional appropriate document. This information is also available
information. by calling the SSA’s Business Services Branch at
In general, if you furnished statements to your 800-772-6270 (toll free).
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)

4 General Instructions for Forms W-2 and W-3 (2024)

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If you e-file, do not file the same returns using taxable income for Guam tax purposes. Federal income
! paper forms. taxes should be withheld and remitted to the IRS. State
CAUTION and local income taxes may need to be withheld and
For more information about e-filing Forms W-2 or W-2c remitted to state and local tax authorities. You should
and a link to the BSO website, visit the SSA’s Employer consult with state, local, or U.S. territory tax authorities
W-2 Filing Instructions & Information website at SSA.gov/ regarding your withholding obligations under MSRRA.
employer. However, for any taxable year of the marriage, the
servicemember and the civilian spouse may elect to use
In a few situations, reporting instructions vary the residence of the servicemember, the residence of the
depending on the filing method you choose. For example, spouse, or the permanent duty station of the
you can include every type of box 12 amount in one servicemember for purposes of taxation, regardless of the
employee wage record if you upload an electronic file. If date on which the marriage of the spouse and the
you file on paper or create Forms W-2 online, you can servicemember occurred.
include only four box 12 amounts per Form W-2. See the
TIP for Box 12—Codes under Specific Instructions for In the previous example, the spouse would be allowed
Form W-2. to elect to use the same residence as, or the permanent
Waiver from e-filing. If you are required to e-file, you duty station of, the servicemember.
can request a waiver from this requirement by filing Form Nonqualified deferred compensation plans. You are
8508, Application for a Waiver from Electronic Filing of not required to complete box 12 with code Y (Deferrals
Information Returns. Submit Form 8508 to the IRS at least under a section 409A nonqualified deferred compensation
45 days before the due date of Form W-2, or 45 days plan). Section 409A provides that all amounts deferred
before you file your first Form W-2c. See Form 8508 for under a nonqualified deferred compensation (NQDC) plan
information about filing this form. for all tax years are includible in gross income unless
Form 944. Use the “944” checkbox in box b of Form W-3 certain requirements are satisfied. See Nonqualified
or Form W-3SS if you filed Form 944, Employer's deferred compensation plans under Special Reporting
ANNUAL Federal Tax Return. Also use the “944” Situations for Form W-2 and the Nonqualified Deferred
checkbox if you filed Formulario 944 (sp), the Compensation Reporting Example Chart.
Spanish-language version of Form 944. Reporting the cost of group health insurance cover-
Forms W-2 for U.S. territories. In these instructions, age. You must report the cost of employer-sponsored
reference to Forms W-2 and W-3 includes Forms W-2AS, health coverage in box 12 using code DD. However,
W-2CM, W-2GU, W-2VI, and W-3SS, unless otherwise transitional relief applies to certain employers and certain
noted. These instructions are not applicable to wage and types of plans. For more information, see Box 12—Codes
tax statements for Puerto Rico. Form W-2AS is used to for Code DD—Cost of employer-sponsored health
report American Samoa wages paid by American Samoa coverage.
employers, Form W-2CM is used to report the Severance payments. Severance payments are wages
Commonwealth of the Northern Mariana Islands (CNMI) subject to social security and Medicare taxes. As noted in
wages paid by CNMI employers, Form W-2GU is used to section 15 of Pub. 15 (Circular E), severance payments
report Guam wages paid by Guam employers, and Form are also subject to income tax withholding and FUTA tax.
W-2VI is used to report U.S. Virgin Islands (USVI) wages
paid by USVI employers. Do not use these forms to report Substitute forms. You may use an acceptable substitute
wages subject to U.S. income tax withholding. Instead, form instead of an official IRS form.
use Form W-2 to show U.S. income tax withheld. For Form W-2. If you are not using the official IRS form to
employment-related information for employers with furnish Form W-2 to employees or to file with the SSA, you
territory employees, see Pub. 15 (Circular E). may use an acceptable substitute form that complies with
the rules in Pub. 1141, General Rules and Specifications
Military Spouses Residency Relief Act (MSRRA). You for Substitute Forms W-2 and W-3. Pub. 1141 is a revenue
may be required to report wages and taxes on a form procedure that explains the requirements for format and
different from the form you generally use if an employee content of substitute Forms W-2 and W-3. Your substitute
claims residence or domicile under MSRRA in a different forms must comply with the requirements in Pub. 1141.
jurisdiction in one of the 50 states, the District of
Columbia, American Samoa, the Commonwealth of the Pub. 1141 prohibits advertising on Form W-2. You must
Northern Mariana Islands, Guam, Puerto Rico, or the U.S. not include advertising on any copy of Form W-2,
Virgin Islands. including coupons providing discounts on tax preparation
services attached to the employee copies. See Pub. 1141
Under MSRRA, the spouse of an active duty for further information.
servicemember (civilian spouse) may keep their prior
Form W-2c. If you are not using the official IRS form to
residence or domicile for tax purposes (tax residence)
furnish Form W-2c to employees or to file with the SSA,
when accompanying the servicemember spouse, who is
you may use an acceptable substitute form that complies
relocating under military orders, to a new military duty
with the rules in Pub. 1223, General Rules and
station in one of the 50 states, the District of Columbia, or
Specifications for Substitute Forms W-2c and W-3c. Pub.
a U.S. territory.
1223 is a revenue procedure that explains the
For example, if a civilian spouse is working in Guam but requirements for format and content of substitute Forms
properly claims tax residence in one of the 50 states
under MSRRA, their income from services would not be

General Instructions for Forms W-2 and W-3 (2024) 5

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W-2c and W-3c. Your substitute forms must comply with Do not print Copy A of Forms W-2, W-3, W-2c, or
the requirements in Pub. 1223. ! W-3c from IRS.gov and then file them with the
Pub. 1223 prohibits advertising on Form W-2c. You CAUTION SSA. The SSA accepts only e-filed reports and
must not include advertising on any copy of Form W-2c, the official red-ink versions (or approved substitute
including coupons providing discounts on tax preparation versions) of these forms. For more information about
services attached to the employee copies. See Pub. 1223 acceptable substitute versions, see Substitute forms. For
for further information. information about e-filing, see E-filing.

Need Help? Common Errors on Forms W-2
Help with e-filing. If you have questions about how to Forms W-2 provide information to your employees, the
register or use BSO, call 800-772-6270 (toll free) to speak SSA, the IRS, and state and local governments. Avoid
with an employer reporting technician at the SSA. The making the following errors, which cause processing
hours of operation are Monday through Friday from 7:00 delays.
a.m. to 5:30 p.m. Eastern time. If you experience problems
using any of the services within BSO, call 888-772-2970 Do not:
(toll free) to speak with a systems operator in technical • Download Copy A of Forms W-2, W-2AS, W-2GU,
support at the SSA. To speak with the SSA's Employer W-2VI, and W-3SS; or Form W-3 from IRS.gov and file
Services Liaison Officer (ESLO) for the U.S. Virgin with the SSA.
Islands, call 212-264-3455 (not a toll-free number). For • Omit the decimal point and cents from entries.
Guam, the Commonwealth of the Northern Mariana • Make entries using ink that is too light. Use only black
Islands, or American Samoa, call 510-970-8247 (not a ink.
toll-free number). For all other employers, contact the • Make entries that are too small or too large. Use
ESLO that services your region. For a complete telephone 12-point Courier font, if possible.
listing, visit the SSA’s Employer W-2 Filing Instructions & • Add dollar signs to the money-amount boxes. They
Information website at SSA.gov/employer/ have been removed from Copy A and are not required.
wage_reporting_specialists.htm. • Inappropriately check the “Retirement plan” checkbox in
box 13. See Retirement plan.
Information reporting customer service site. The IRS Misformat the employee's name in box e. Enter the
•
operates a centralized customer service site to answer employee's first name and middle initial in the first box,
questions about reporting on Forms W-2, W-3, 1099, and their surname in the second box, and their suffix (such as
other information returns. If you have questions about “Jr.”) in the third box (optional).
reporting on these forms, call the Technical Services Enter the incorrect employer identification number (EIN)
•
Operation (TSO) toll free at 866-455-7438 or or the employee’s SSN for the EIN.
304-263-8700 (not toll free). Deaf or hard-of-hearing Cut, fold, or staple Copy A paper forms mailed to the
•
customers may call any of our toll-free numbers using their SSA.
choice of relay service. Mail any other copy other than Copy A of Form W-2 to
•
Employment tax information. Detailed employment tax the SSA.
information is given in:
• Pub. 15 (Circular E), Employer's Tax Guide;
• Pub. 15-A, Employer's Supplemental Tax Guide; General Instructions for Forms
• Pub. 15-B, Employer's Tax Guide to Fringe Benefits; W-2 and W-3
and
• Pub. 15-T, Federal Income Tax Withholding Methods. Who must file Form W-2. You must file Form(s) W-2 if
you have one or more employees to whom you made
You can also call the IRS with your employment tax payments (including noncash payments) for the
questions at 800-829-4933 or go to IRS.gov/ employees’ services in your trade or business during
EmploymentTaxes. 2024.
How To Get Forms and Publications Complete and file Form W-2 for each employee for
whom any of the following applies (even if the employee is
Internet. You can access IRS.gov 24 hours a day, 7 days related to you).
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. employee had claimed no more than one withholding
• Research your tax questions online. allowance (for 2019 or earlier Forms W-4) or had not
• See answers to frequently asked tax questions. claimed exemption from withholding on Form W-4; or
• Search publications online by topic or keyword. • You paid $600 or more in wages even if you did not
• View Internal Revenue Bulletins published in the last withhold any income, social security, or Medicare tax.
few years.
Only in very limited situations will you not have to file
• Sign up to receive local and national tax news by email.
Form W-2. This may occur if you were not required to
You can order forms, instructions, and publications at withhold any income tax, social security tax, or Medicare
IRS.gov/OrderForms. For any other tax information, go to tax and you paid the employee less than $600, such as for
IRS.gov/Help/Tax-Law-Questions. certain election workers and certain foreign agricultural

6 General Instructions for Forms W-2 and W-3 (2024)

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workers. See Election workers and Foreign agricultural additional 30 days to file. The IRS will grant extensions to
workers, later. file Forms W-2 only in limited cases for extraordinary
Unless otherwise noted, references to Medicare tax circumstances or catastrophe, such as a natural disaster
include Additional Medicare Tax. or fire destroying the books and records needed for filing
the forms. No additional extension of time to file will be
If you are required to e-file Forms W-2 or want to take
allowed. See Form 8809 for details.
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
of time to file Forms W-2, you must still furnish
W-2 must file Form W-3 to transmit Copy A of Forms W-2. CAUTION!
Forms W-2 to your employees by January 31,
Make a copy of Form W-3 and a copy of each Form W-2
2025. But see Extension of time to furnish Forms W-2 to
Copy A (For SSA) to keep for your records for at least 4
employees.
years. Be sure to use Form W-3 for the correct year. If you
are filing Forms W-2 electronically, also see E-filing.
Where to file paper Forms W-2 and W-3. File Copy A
Household employers. Even employers with only one
of Form(s) W-2 with Form W-3 at the following address.
household employee must file Form W-3 to transmit Copy
A of Form W-2. On Form W-3, check the “Hshld. emp.” Social Security Administration
checkbox in box b. For more information, see Schedule H Direct Operations Center
(Form 1040), Household Employment Taxes, and its Wilkes-Barre, PA 18769-0001
separate instructions. You must have an employer
identification number (EIN). See Box b—Employer If you use “Certified Mail” to file, change the ZIP
identification number (EIN). TIP code to “18769-0002.” If you use an IRS-approved
Who may sign Form W-3. A transmitter or sender private delivery service, add “Attn: W-2 Process,
(including a service bureau, reporting agent, paying agent, 1150 E. Mountain Dr.” to the address and change the ZIP
or disbursing agent) may sign Form W-3 (or use its PIN to code to “18702-7997.” Go to IRS.gov/PDS for a list of
e-file) for the employer or payer only if the sender satisfies IRS-approved private delivery services.
both of the following.
• It is authorized to sign by an agency agreement Do not send cash, checks, money orders, or
(whether oral, written, or implied) that is valid under state ! other forms of payment with the Forms W-2
law; and CAUTION and W-3 that you submit to the SSA.
• It writes “For (name of payer)” next to the signature Employment tax forms (for example, Form 941 or Form
(paper Form W-3 only). 943), remittances, and Forms 1099 must be sent to the
IRS.
Use of a reporting agent or other third-party
! payroll service provider does not relieve an Copy 1. Send Copy 1 of Form W-2, if required, to your
CAUTION employer of the responsibility to ensure that
state, city, or local tax department. For more information
Forms W-2 are furnished to employees and that Forms concerning Copy 1 (including how to complete boxes 15
W-2 and W-3 are filed with the SSA, correctly and on time. through 20), contact your state, city, or local tax
See Penalties for more information. department.
American Samoa. File Copy 1 of Form W-3SS and
Be sure that the payer's name and EIN on Forms W-2 and Forms W-2AS at the following address.
W-3 are the same as those used on the Form 941,
Employer's QUARTERLY Federal Tax Return; Form 943, American Samoa Tax Office
Employer's Annual Federal Tax Return for Agricultural Executive Office Building
Employees; Form 944, Employer’s ANNUAL Federal Tax First Floor
Return; Form CT-1, Employer's Annual Railroad Pago Pago, AS 96799
Retirement Tax Return; or Schedule H (Form 1040) filed
by or for the payer. Guam. File Copy 1 of Form W-3SS and Forms W-2GU
When to file. Mail or electronically file Copy A of Form(s) at the following address.

W-2 and Form W-3 with the SSA by January 31, 2025. Guam Department of Revenue and Taxation
You may owe a penalty for each Form W-2 that you file P.O. Box 23607
late. See Penalties. If you terminate your business, see Barrigada, GU 96921
Terminating a business.
Extension of time to file Forms W-2 with the SSA. For additional information about Form W-2GU, see
You may request only one extension of time to file Form GuamTax.com.
W-2 with the SSA by submitting a complete application on
U.S. Virgin Islands. File Copy 1 of Form W-3SS and
Form 8809, Application for Extension of Time To File
Forms W-2VI at the following address.
Information Returns. When completing the Form 8809,
indicate that at least one of the criteria on the form and Virgin Islands Bureau of Internal Revenue
instructions for granting an extension applies. You must 6115 Estate Smith Bay
sign the application under penalties of perjury. Send the Suite 225
application to the address shown on Form 8809. You must St. Thomas, VI 00802
request the extension before the due date of Forms W-2. If
the IRS grants your request for extension, you will have an

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For additional information about Form W-2VI, see Internal Revenue Service Technical Services
BIR.VI.gov. Operation
Commonwealth of the Northern Mariana Islands. Attn: Extension of Time Coordinator
File Form OS-3710 and Copy 1 of Forms W-2CM at the Fax: 877-477-0572 (International Fax:
following address. 304-579-4105)

Division of Revenue and Taxation Fax your letter on or before the due date for furnishing
Commonwealth of the Northern Mariana Islands Forms W-2 to employees. It must include:
P.O. Box 5234 CHRB • 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 furnish “Forms W-2” to employees,
additional information about Form W-2CM, see • The reason for delay, and
Finance.gov.mp/forms.php. • Your signature or that of your authorized agent.
Shipping and mailing. If you file more than one type of See the 2024 General Instructions for Certain
employment tax form, group Forms W-2 of the same type Information Returns.
with a separate Form W-3 for each type, and send them in Requests for an extension of time to furnish Forms
separate groups. See the specific instructions for Box ! W-2 to employees are not automatically granted. If
b—Kind of Payer and Box b—Kind of Employer in Specific CAUTION approved, an extension will generally be granted
Instructions for Form W-3. for no more than 15 days from the due date, unless the
Prepare and file Forms W-2 either alphabetically by need for up to a total of 30 days is clearly shown.
employees' last names or numerically by employees'
social security numbers. Do not staple or tape Form W-3 Undeliverable Forms W-2. Keep for 4 years any
to the related Forms W-2 or Forms W-2 to each other. employee copies of Forms W-2 that you tried to but could
These forms are machine read. Staple holes or tears not deliver. However, if the undelivered Form W-2 can be
interfere with machine reading. Also do not fold Forms produced electronically through April 15th of the fourth
W-2 and W-3. Send the forms to the SSA in a flat mailing. year after the year at issue, you do not need to keep
undeliverable employee copies. Do not send
Furnishing Copies B, C, and 2 to employees. undeliverable employee copies of Forms W-2 to the Social
Generally, you must furnish Copies B, C, and 2 of Form Security Administration (SSA).
W-2 to your employees by January 31, 2025. You will
meet the “furnish” requirement if the form is properly Taxpayer identification numbers (TINs). Employers
addressed and mailed on or before the due date. use an employer identification number (EIN)
(XX-XXXXXXX). Employees use a social security number
If employment ends before December 31, 2024, you (SSN) (XXX-XX-XXXX). When you list a number, separate
may furnish copies to the employee at any time after the 9 digits properly to show the kind of number.
employment ends, but no later than January 31, 2025. If
an employee asks for Form W-2, give them the completed Do not accept an IRS individual taxpayer identification
copies within 30 days of the request or within 30 days of number (ITIN) in place of an SSN for employee
the final wage payment, whichever is later. However, if you identification or for Form W-2 reporting. An ITIN is
terminate your business, see Terminating a business. available only to resident and nonresident aliens who are
not eligible for U.S. employment and need identification for
You may furnish Forms W-2 to employees on IRS other tax purposes. You can identify an ITIN because it is
official forms or on acceptable substitute forms. See a 9-digit number formatted like an SSN beginning with the
Substitute forms. Be sure the Forms W-2 you provide to number “9” and with a number in one of the following
employees are clear and legible and comply with the ranges in the fourth and fifth digits: 50–65, 70–88, 90–92,
requirements in Pub. 1141. and 94–99 (for example, 9NN-70-NNNN). Do not auto
Forms W-2 that include logos, slogans, and populate an ITIN into box a, Employee's social security
advertisements (including advertisements for tax number, on Form W-2. See section 4 of Pub. 15 (Circular
preparation software) may be considered as suspicious or E).
altered Forms W-2 (also known as “questionable Forms
An individual with an ITIN who later becomes
W-2”). An employee may not recognize the importance of
eligible to work in the United States must obtain
the employee copy for tax reporting purposes due to the CAUTION!
an SSN from the Social Security Administration.
use of logos, slogans, and advertisements. Therefore, the
IRS has determined that logos, slogans, and advertising The IRS uses SSNs to check the payments that you
will not be allowed on Forms W-3, Copy A of Forms W-2, report against the amounts shown on employees' tax
or any employee copies reporting wages paid. Limited returns. The SSA uses SSNs to record employees'
exceptions on this prohibition exist with respect to earnings for future social security and Medicare benefits.
employee copies. See Pub. 1141 for more information. When you prepare Form W-2, be sure to show the correct
Extension of time to furnish Forms W-2 to SSN for each employee. You may truncate the employee’s
employees. You may request an extension of time to SSN on employee copies of Forms W-2. Do not truncate
furnish Forms W-2 to employees by faxing a letter to: 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

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31.6051-2(a). For information about verifying SSNs, see 2024 and had more than $10,453.20 in social security
section 4 of Pub. 15 (Circular E) or visit the SSA's and/or Tier 1 RRTA tax withheld, they should claim the
Employer W-2 Filing Instructions & Information website at excess on the appropriate line of Form 1040, 1040-SR, or
SSA.gov/employer. 1040-NR. If an employee had more than $6,129.90 in Tier
2 RRTA tax withheld from more than one employer, the
Form W-2 e-filed with the SSA must contain the
employee should claim a refund on Form 843, Claim for
! employer’s complete EIN and the complete SSN Refund and Request for Abatement.
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
Special Reporting Situations for Form tax withholding or social security, Medicare, or railroad
retirement taxes if it is reasonable to believe at the time of
W-2 the payment that the contribution will be excludable from
the employee's income. However, if it is not reasonable to
Adoption benefits. Amounts paid or expenses incurred
believe at the time of payment that the contribution will be
by an employer for qualified adoption expenses under an
excludable from the employee's income, employer
adoption assistance program are not subject to federal
contributions are subject to income tax withholding and
income tax withholding and are not reportable in box 1.
social security and Medicare taxes (or railroad retirement
However, these amounts (including adoption benefits paid
taxes, if applicable) and must be reported in boxes 1, 3,
from a section 125 (cafeteria) plan, but not including
and 5. (Use box 14 if railroad retirement taxes apply.)
adoption benefits forfeited from a cafeteria plan) are
subject to social security, Medicare, and railroad You must report all employer contributions to an Archer
retirement taxes and must be reported in boxes 3 and 5. MSA in box 12 of Form W-2 with code R. Employer
(Use box 14 if railroad retirement taxes apply.) Also, the contributions to an Archer MSA that are not excludable
total amount, including any amount in excess of the from the income of the employee must also be reported in
$16,810 exclusion, must be reported in box 12 with code boxes 1, 3, and 5 (box 14 if railroad retirement taxes
T. For more information on reporting adoption benefits in apply).
box 12, see Code T—Adoption benefits, later. An employee's contributions to an Archer MSA are
For more information on adoption benefits, see Notice includible in income as wages and are subject to federal
97-9, 1997-1 C.B. 365, which is on page 35 of Internal income tax withholding and social security and Medicare
Revenue Bulletin 1997-2 at IRS.gov/pub/irs-irbs/ taxes (or railroad retirement taxes, if applicable).
irb97-02.pdf. Advise your employees to see the Employee contributions are deductible, within limits, on
Instructions for Form 8839, Qualified Adoption Expenses. the employee's Form 1040 or 1040-SR.
Agent reporting. An agent who has an approved Form For more information, see Pub. 969, Health Savings
2678, Employer/Payer Appointment of Agent, should enter Accounts and Other Tax-Favored Health Plans, and
the following in box c of Form W-2. Notice 96-53, which is found on page 5 of Internal
Revenue Bulletin 1996-51 at IRS.gov/pub/irs-irbs/
(Name of agent) irb96-51.pdf.
Agent for (name of employer)
Address of agent Clergy and religious workers. For certain members of
the clergy and religious workers who are not subject to
Each Form W-2 should reflect the EIN of the agent in social security and Medicare taxes as employees, boxes 3
box b. An agent files one Form W-3 for all of the Forms and 5 of Form W-2 should be left blank. You may include a
W-2 and enters its own information in boxes e, f, and g of minister's parsonage and/or utilities allowance in box 14.
Form W-3 as it appears on the agent's related For information on the rules that apply to ministers and
employment tax returns (for example, Form 941). Enter certain other religious workers, see Pub. 517, Social
the client-employer's EIN in box h of Form W-3 if the Security and Other Information for Members of the Clergy
Forms W-2 relate to only one employer (other than the and Religious Workers and section 4 in Pub. 15-A.
agent); if not, leave box h blank.
Deceased employee's wages. If an employee dies
If the agent (a) is acting as an agent for two or more
during the year, you must report the accrued wages,
employers or is an employer and is acting as an agent for
vacation pay, and other compensation paid after the date
another employer, and (b) pays social security wages to
of death. Also report wages that were available to the
an individual on behalf of more than one employer, the
employee while they were alive, regardless of whether
agent should file separate Forms W-2 for the affected
they were actually in the possession of the employee, as
employee reflecting the wages paid by each employer.
well as any other regular wage payment, even if you may
See Rev. Proc. 2013-39, 2013-52 I.R.B. 830, available have to reissue the payment in the name of the estate or
at IRS.gov/irb/2013-52_IRB#RP-2013-39 and the Form beneficiary.
2678 instructions for procedures to be followed in applying
If you made the payment after the employee's death but
to be an agent.
in the same year the employee died, you must withhold
Generally, an agent is not responsible for social security and Medicare taxes on the payment and
TIP refunding excess social security or railroad report the payment on the employee's Form W-2 only as
retirement (RRTA) tax withheld from employees. If social security and Medicare wages to ensure proper
an employee worked for more than one employer during social security and Medicare credit is received. On the

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employee's Form W-2, show the payment as social A de minimis financial incentive cannot exceed $250 in
security wages (box 3) and Medicare wages and tips value for an employee and it may only be offered to
(box 5) and the social security and Medicare taxes employees who do not have already in effect an election
withheld in boxes 4 and 6. Do not show the payment in to have such salary deferral or salary reduction
box 1. contributions made on their behalf.
If you made the payment after the year of death, do not If an employer provides a de minimis financial incentive
report it on Form W-2, and do not withhold social security to an employee, that incentive is included in the
and Medicare taxes. employee's wages and subject to applicable withholding
Whether the payment is made in the year of death or requirements unless an exception applies. See Q&A D-1
after the year of death, you must also report it in box 3 of through D-6 of Notice 2024-2, 2024-2 I.R.B. 316, at
Form 1099-MISC, Miscellaneous Information, for the IRS.gov/irb/2024-02_IRB#NOT-2024-2, for additional
payment to the estate or beneficiary. Use the name and guidance on de minimis financial incentives.
taxpayer identification number (TIN) of the payment Designated Roth contributions. Under section 402A, a
recipient on Form 1099-MISC. However, if the payment is participant in a section 401(k) plan, under a 403(b) salary
a reissuance of wages that were constructively received reduction agreement, or in a governmental 457(b) plan
by the deceased individual while they were still alive, do that includes a qualified Roth contribution program, may
not report it on Form 1099-MISC. elect to make designated Roth contributions to the plan or
Example. Before Sam's death on June 15, 2024, Sam program in lieu of elective deferrals.
was employed and received $10,000 in wages on which Employee contributions to a pension-linked emergency
federal income tax of $1,500 was withheld. When Sam savings account (a special designated Roth account) in a
died, Sam’s employer owed Sam $2,000 in wages and defined contribution plan are also designated Roth
$1,000 in accrued vacation pay. The total of $3,000 (less contributions. See section 402A(e) for more information
the social security and Medicare taxes withheld) was paid about pension-linked emergency savings accounts.
to Sam's estate on July 20, 2024. Because Sam’s Designated Roth contributions are subject to federal
employer made the payment during the year of death, the income tax withholding and social security and Medicare
employer must withhold social security and Medicare taxes (and railroad retirement taxes, if applicable) and
taxes on the $3,000 payment and must complete Form must be reported in boxes 1, 3, and 5. (Use box 14 if
W-2 as follows. railroad retirement taxes apply.)
• Box a— Sam's SSN
• Box e— Sam's name Section 402A requires separate reporting of the yearly
• Box f— Sam's address designated Roth contributions. Designated Roth
• Box 1— 10000.00 (does not include the $3,000 contributions to 401(k) plans will be reported using code
accrued wages and vacation pay) AA in box 12; designated Roth contributions under 403(b)
• Box 2— 1500.00 salary reduction agreements will be reported using code
• Box 3— 13000.00 (includes the $3,000 accrued wages BB in box 12; and designated Roth contributions under a
and vacation pay) governmental section 457(b) plan will be reported using
• Box 4— 806.00 (6.2% of the amount in box 3) code EE in box 12. Also include designated Roth
• Box 5— 13000.00 (includes the $3,000 accrued wages contributions to a pension-linked emergency savings
and vacation pay) account in box 12. For reporting instructions, see the
• Box 6— 188.50 (1.45% of the amount in box 5) box 12 instructions for Code AA—Designated Roth
contributions under a section 401(k) plan Code ,
Sam’s employer must also complete Form BB—Designated Roth contributions under a section
! 1099-MISC as follows. 403(b) plan, and Code EE—Designated Roth
CAUTION contributions under a governmental section 457(b) plan.
• Boxes for recipient’s name, address, and TIN—the A participant in a plan that includes a qualified Roth
estate's or beneficiary’s name, address, and TIN. contribution program may also be permitted to designate
• Box 3: 3000.00 (Even though amounts were withheld for certain nonelective contributions or matching
social security and Medicare taxes, the gross amount is contributions as Roth contributions. However, the
reported here.) reporting instructions that apply to designated Roth
If Sam’s employer made the payment after the year of contributions (which are made in lieu of elective deferrals)
death, the $3,000 would not be subject to social security do not apply to designated Roth nonelective contributions
and Medicare taxes and would not be shown on Form or designated Roth matching contributions. Instead, those
W-2. However, the employer would still file Form contributions must be reported on Form 1099-R. See Q&A
1099-MISC. L-9 of Notice 2024-2, 2024-2 I.R.B. 316, available at
IRS.gov/irb/2024-02_IRB#NOT-2024-2.
De minimis financial incentives. De minimis financial
incentives (not paid for with or derived from plan assets) Educational assistance programs. Employer-provided
may be provided to employees who elect to have the educational assistance up to a maximum of $5,250 is
employer make contributions under a 401(k) cash or excludable from an employee's wages only if assistance is
deferred arrangement or elect to have the employer make provided under an educational assistance program under
contributions pursuant to a salary reduction agreement section 127. See Pub. 970, Tax Benefits for Education,
under a 403(b) plan. and section 2 of Pub. 15-B for more information. Also see
Box 1—Wages, tips, other compensation.

10 General Instructions for Forms W-2 and W-3 (2024)

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Election workers. Report on Form W-2 payments of wage increase due to the tax payments is not subject to
$600 or more to election workers for services performed in social security, Medicare, or FUTA taxes. For information
state, county, and municipal elections. File Form W-2 for on completing Forms W-2 and W-3 in this situation, see
payments of less than $600 paid to election workers if the Instructions for Schedule H (Form 1040) and the
social security and Medicare taxes were withheld under a discussion of Household and agricultural employers in
section 218 (Social Security Act) agreement. Do not section 9 of Pub. 15 (Circular E).
report election worker payments on Form 1099-MISC.
Federal employers in the CNMI. The U.S. Treasury
If the election worker is employed in another capacity Department and the CNMI Division of Revenue and
with the same government entity, see Rev. Rul. 2000-6, Taxation entered into an agreement under 5 U.S.C.
which is on page 512 of Internal Revenue Bulletin 2000-6 section 5517 (“5517 agreement”) in December 2006.
at IRS.gov/pub/irs-irbs/irb00-06.pdf. Under this agreement, all federal employers (including the
Employee business expense reimbursements. Department of Defense) are required to withhold CNMI
Reimbursements to employees for business expenses income taxes, rather than federal income taxes, and
must be reported as follows. deposit the CNMI taxes with the CNMI Treasury for
• Generally, payments made under an accountable plan employees who are subject to CNMI taxes and whose
are excluded from the employee's gross income and are regular place of federal employment is in the CNMI.
not reported on Form W-2. However, if you pay a per diem Federal employers are also required to file quarterly and
or mileage allowance and the amount paid for annual reports with the CNMI Division of Revenue and
substantiated miles or days traveled exceeds the amount Taxation. For questions, contact the CNMI Division of
treated as substantiated under IRS rules, you must report Revenue and Taxation.
as wages on Form W-2 the amount in excess of the Federal employers may use Form W-2 (rather than
amount treated as substantiated. The excess amount is Forms W-2CM or OS-3710) to report income taxes
subject to income tax withholding and social security and withheld and paid to CNMI, as well as to report social
Medicare taxes (or railroad retirement taxes, if applicable). security and Medicare taxes. Use the state boxes 15, 16,
Report the amount treated as substantiated (that is, the and 17 for CNMI income tax reporting. See the
nontaxable portion) in box 12 using code L. See the instructions for boxes 15, 16, and 17 under Boxes 15
box 12 instructions for Code L—Substantiated employee through 20—State and local income tax information, later.
business expense reimbursements. (Use box 14 if railroad This rule applies only to income tax reporting. Federal
retirement taxes apply.) employers should withhold and report social security and
• Payments made under a nonaccountable plan are Medicare taxes for these employees in the same way as
reported as wages on Form W-2 and are subject to federal for other federal employees. For more information,
income tax withholding and social security and Medicare including special rules for Armed Forces members, go to
taxes (or railroad retirement taxes, if applicable). (Use IRS.gov/5517Agreements.
box 14 if railroad retirement taxes apply.)
Foreign agricultural workers. You must report
For more information on accountable plans, compensation of $600 or more paid in a calendar year to
nonaccountable plans, amounts treated as substantiated an H-2A visa agricultural worker for agricultural labor. If the
under a per diem or mileage allowance, the standard H-2A visa agricultural worker furnishes a valid taxpayer
mileage rate, the per diem substantiation method, and the identification number, report these payments in box 1 of
high-low substantiation method, see Pub. 463, Travel, Gift, Form W-2. If the worker does not furnish a valid taxpayer
and Car Expenses; and section 5 of Pub. 15 (Circular E). identification number, report the payments on Form
Employee's social security and Medicare taxes (or 1099-MISC. See Form 1099-MISC next.
railroad retirement taxes, if applicable) paid by em- On Form W-2, no amount should be reported in box 3
ployer. If you paid your employee's share of social or 5. In most cases, you do not need to withhold federal
security and Medicare taxes rather than deducting them income tax from compensation paid to H-2A visa
from the employee's wages, you must include these agricultural workers. Employers should withhold federal
payments as wages subject to federal (or American income tax only if the H-2A visa agricultural worker and
Samoa, CNMI, Guam, or U.S. Virgin Islands) income tax the employer agree to withhold. The H-2A visa agricultural
withholding and social security, Medicare, and federal worker must provide a completed Form W-4. If the
unemployment (FUTA) taxes. If you paid your employee's employer withholds income tax, the employer must report
share of railroad retirement taxes, you must include these the tax withheld in box 2 of Form W-2 and on line 8 of
amounts as compensation subject to railroad retirement Form 943. See Pub. 15 (Circular E).
taxes. The amount to include as wages and/or Form 1099-MISC. If the H-2A visa agricultural worker
compensation is determined by using the formula fails to furnish a taxpayer identification number to the
contained in the discussion of Employee's Portion of employer, and the total annual payments made to the
Taxes Paid by Employer in section 7 of Pub. 15-A and in H-2A visa agricultural worker are $600 or more, the
Rev. Proc. 83-43, 1983-24 I.R.B. 60. employer must begin backup withholding on the payments
This does not apply to household and agricultural made until the H-2A visa agricultural worker furnishes a
valid taxpayer identification number. Employers must
CAUTION employee's social security and Medicare taxes,
! employers. If you pay a household or agricultural report the compensation paid and any backup withholding
you must include these payments in the employee's on Forms 1099-MISC and Form 945, Annual Return of
wages for income tax withholding purposes. However, the Withheld Federal Income Tax. See the current Instructions

General Instructions for Forms W-2 and W-3 (2024) 11

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for Forms 1099-MISC and 1099-NEC and the current must be equal to or greater than the wages in box 3 of
Instructions for Form 945. Form W-2.
For more information, go to IRS.gov/H2A. Group-term life insurance. You must include in boxes 1,
Fringe benefits. Include all taxable fringe benefits in 3, and 5 (or 14, if railroad retirement taxes apply) the cost
box 1 of Form W-2 as wages, tips, and other of group-term life insurance that is more than the cost of
compensation and, if applicable, in boxes 3 and 5 as $50,000 of coverage, reduced by the amount the
social security and Medicare wages. Although not employee paid toward the insurance. Use Table 2-2 in
required, you may include the total value of fringe benefits Pub. 15-B to determine the cost of the insurance. Also
in box 14 (or on a separate statement). However, if you show the amount in box 12 with code C. For employees,
provided your employee a vehicle, you must include the you must withhold social security and Medicare taxes, but
value of any personal use in boxes 1, 3, and 5 of Form not federal income tax. For coverage provided to former
W-2. You must withhold social security and Medicare tax, employees, the former employees must pay the employee
but you have the option not to withhold federal income tax part of social security and Medicare taxes (or railroad
if you notify the employee and include the value of the retirement taxes, if applicable) on the taxable cost of
benefit in boxes 1, 3, 5, and 14. See Pub. 15-B for more group-term life insurance over $50,000 on Form 1040 or
information. 1040-SR. You are not required to collect those taxes.
However, you must report the uncollected social security
The Tax Cuts and Jobs Act of 2017, Public Law tax (or railroad retirement taxes, if applicable) with code M
! 115-97, section 11045, does not permit and the uncollected Medicare tax (or RRTA Medicare tax,
CAUTION employees to deduct unreimbursed employee
if applicable) with code N in box 12 of Form W-2.
business expenses for tax years 2018 through 2025. If you However, any uncollected Additional Medicare Tax (on the
included 100% of the vehicle’s annual lease value in the cost of group-term life insurance, which, in combination
employee’s income, the employee will not be able to with other wages, is in excess of $200,000) is not reported
deduct expenses attributable to the business use of an with code N in box 12.
employer-provided vehicle.
Health flexible spending arrangement (FSA). For plan
Golden parachute payments (not applicable to year 2024, a cafeteria plan may not allow an employee to
Forms W-2AS, W-2CM, W-2GU, or W-2VI). Include any request salary reduction contributions for a health FSA in
golden parachute payments in boxes 1, 3, and 5 of Form excess of $3,200 (as indexed for inflation).
W-2. Withhold federal income, social security, and If a cafeteria plan timely complies with the written plan
Medicare taxes (or railroad retirement taxes, if applicable) requirement limiting health FSA salary reduction
as usual and report them in boxes 2, 4, and 6, contributions, but one or more employees are erroneously
respectively. (Use box 14 if railroad retirement taxes allowed to elect a salary reduction of more than $3,200 for
apply.) Excess parachute payments are also subject to a the plan year, the cafeteria plan will continue to be a
20% excise tax. If the excess payments are considered section 125 cafeteria plan for the plan year if:
wages, withhold the 20% excise tax and include it in box 2 • The terms of the plan apply uniformly to all participants,
as income tax withheld. Also report the excise tax in • The error results from a reasonable mistake by the
box 12 with code K. For definitions and additional employer (or the employer’s agent) and is not due to willful
information, see Regulations section 1.280G-1 and Rev. neglect by the employer (or the employer’s agent), and
Proc. 2003-68, 2003-34 I.R.B. 398, available at • Salary reduction contributions in excess of $3,200 are
IRS.gov/irb/2003-34_IRB#RP-2003-68. paid to the employee and reported as wages for income
Government employers. Federal, state, and local tax withholding and employment tax purposes on the
governmental agencies have two options for reporting employee’s Form W-2 (or Form W-2c) for the employee’s
their employees' wages that are subject to only Medicare taxable year in which, or with which, ends the cafeteria
tax for part of the year and both social security and plan year in which the correction is made.
Medicare taxes for part of the year. The salary reduction contribution limit of $3,200
The first option (which the SSA prefers) is to file a ! does not include any amount (up to $640) carried
single set of Forms W-2 per employee for the entire year, CAUTION over from a previous year.
even if only part of the year's wages are subject to both
For more information, see Notice 2013-71, 2013-47
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 I.R.B. 532, available at IRS.gov/irb/
of Form W-2 must be equal to or greater than the wages in 2013-47_IRB#NOT-2013-71.
box 3 of Form W-2. Health savings account (HSA). An employer's
The second option is to file one set of Forms W-2 for contribution (including an employee's contributions
wages subject only to Medicare tax and another set for through a cafeteria plan) to an employee's HSA is not
wages subject to both social security and Medicare taxes. subject to federal income tax withholding or social
Use a separate Form W-3 to transmit each set of Forms security, Medicare, or railroad retirement taxes (or FUTA
W-2. For the Medicare-only Forms W-2, check “Medicare tax) if it is reasonable to believe at the time of the payment
govt. emp.” in box b of Form W-3. For the Forms W-2 that the contribution will be excludable from the
showing wages subject to both social security and employee's income. However, if it is not reasonable to
Medicare taxes, check “941” (or “944”) in box b of Form believe at the time of payment that the contribution will be
W-3 or Form W-3SS. The wages in box 5 of Form W-2 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)

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withholding, social security and Medicare taxes (or • Qualified moving expenses that an employer paid to a
railroad retirement taxes, if applicable), and FUTA tax, and third party on behalf of the employee (for example, to a
must be reported in boxes 1, 3, and 5 (use box 14 if moving company), and services that an employer
railroad retirement taxes apply); and on Form 940, furnished in kind to an employee, are not reported on
Employer's Annual Federal Unemployment (FUTA) Tax Form W-2.
Return. • Qualified moving expense reimbursements paid directly
You must report all employer contributions (including an to an employee by an employer are reported only in
employee's contributions through a cafeteria plan) to an box 12 of Form W-2 with code P.
HSA in box 12 of Form W-2 with code W. Employer Nonqualified moving expenses and expense
contributions to an HSA that are not excludable from the reimbursements are reported in boxes 1, 3, and 5 (use
income of the employee must also be reported in boxes 1, box 14 if railroad retirement taxes apply) of Form W-2.
3, and 5. (Use box 14 if railroad retirement taxes apply.) These amounts are subject to federal income tax
An employee's contributions to an HSA (unless made withholding and social security and Medicare taxes (or
through a cafeteria plan) are includible in income as railroad retirement taxes, if applicable).
wages and are subject to federal income tax withholding Nonqualified deferred compensation plans. Section
and social security and Medicare taxes (or railroad 409A provides that all amounts deferred under a
retirement taxes, if applicable). Employee contributions nonqualified deferred compensation (NQDC) plan for all
are deductible, within limits, on the employee's Form 1040 tax years are currently includible in gross income to the
or 1040-SR. For more information about HSAs, see Notice extent not subject to a substantial risk of forfeiture and not
2004-2, Notice 2004-50, and Notice 2008-52. Notice previously included in gross income, unless certain
2004-2, 2004-2 I.R.B. 269, is available at IRS.gov/irb/ requirements are met. Generally, section 409A is effective
2004-02_IRB#NOT-2004-2. Notice 2004-50, 2004-33 with respect to amounts deferred in tax years beginning
I.R.B. 196, is available at IRS.gov/irb/ after December 31, 2004, but deferrals made before that
2004-33_IRB#NOT-2004-50. Notice 2008-52, 2008-25 year may be subject to section 409A under some
I.R.B. 1166, is available at IRS.gov/irb/ circumstances.
2008-25_IRB#NOT-2008-52. Also see Form 8889, Health
It is not necessary to show amounts deferred during the
Savings Accounts (HSAs), and Pub. 969.
year under an NQDC plan subject to section 409A. If you
Lost Form W-2—Reissued statement. If an employee report section 409A deferrals, show the amount in box 12
loses a Form W-2, write “REISSUED STATEMENT” on the using code Y. For more information, see Notice 2008-115,
new copy and furnish it to the employee. You do not have 2008-52 I.R.B. 1367, available at IRS.gov/irb/
to add “REISSUED STATEMENT” on Forms W-2 provided 2008-52_IRB#NOT-2008-115.
to employees electronically. Do not send Copy A of the Income included under section 409A from an NQDC
reissued Form W-2 to the SSA. Employers are not plan will be reported in box 1 and in box 12 using code Z.
prohibited (by the Internal Revenue Code) from charging a This income is also subject to an additional tax of 20%
fee for the issuance of a duplicate Form W-2. that is reported on Form 1040 or 1040-SR. For more
Military differential pay. Employers paying their information on amounts includible in gross income and
employees while they are on active duty in the U.S. reporting requirements, see Notice 2008-115, available at
uniformed services should treat these payments as IRS.gov/irb/2008-52_IRB#NOT-2008-115. For information
wages. Differential wage payments made to an individual on correcting failures to comply with section 409A and
while on active duty for periods scheduled to exceed 30 related reporting, see Notice 2008-113, 2008-51 I.R.B.
days are subject to income tax withholding, but are not 1305, available at IRS.gov/irb/
subject to social security, Medicare, and unemployment 2008-51_IRB#NOT-2008-113; Notice 2010-6, 2010-3
taxes. Report differential wage payments in box 1 and any I.R.B. 275, available at IRS.gov/irb/
federal income tax withholding in box 2. Differential wage 2010-03_IRB#NOT-2010-6; and Notice 2010-80, 2010-51
payments made to an individual while on active duty for 30 I.R.B. 853, available at IRS.gov/irb/
days or less are subject to income tax withholding, social 2010-51_IRB#NOT-2010-80.
security, Medicare, and unemployment taxes and are See the Nonqualified Deferred Compensation
reported in boxes 1, 3, and 5. See Rev. Rul. 2009-11, Reporting Example Chart.
2009-18 I.R.B. 896, available at IRS.gov/irb/
Qualified equity grants under section 83(i). Report
2009-18_IRB#RR-2009-11.
the amount includible in gross income from qualified
Moving expenses. Effective for tax years 2018 through equity grants under section 83(i)(1)(A) for the calendar
2025, the exclusion for qualified moving expense year in box 12 using code GG. This amount is wages for
reimbursements applies only to members of the U.S. box 1 and you must withhold income tax under section
Armed Forces on active duty who move pursuant to a 3401(i) at the rate and manner prescribed in section
military order and incident to a permanent change of 3401(t). You must withhold at the maximum rate of tax
station. All other employees have only nonqualified without regard to the employee’s Form W-4. Social
moving expenses and expense reimbursements subject to security and Medicare taxation of the deferral stock is not
tax and withholding. affected by these rules. See Notice 2018-97, 2018-52
Report qualified moving expenses for members of the I.R.B. 1062, available at IRS.gov/irb/
Armed Forces as follows. 2018-52_IRB#NOT-2018-97.

General Instructions for Forms W-2 and W-3 (2024) 13

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Qualified small employer health reimbursement ar- Railroad employers must withhold social security
rangement. Use box 12, code FF, to report the total ! and Medicare taxes from taxable compensation of
amount of permitted benefits under a qualified small CAUTION employees covered by social security and
employer health reimbursement arrangement (QSEHRA). Medicare who are exercising their employee stock
QSEHRAs allow eligible employers to pay or reimburse options.
medical care expenses of eligible employees after the
employees provide proof of coverage. The maximum Repayments. If an employee repays you for wages
reimbursement for an eligible employee under a QSEHRA received in error, do not offset the repayments against
for 2024 is $6,150 ($12,450 if it also provides current year wages unless the repayments are for
reimbursements for family members). For more amounts received in error in the current year. Repayments
information about QSEHRAs, see Notice 2017-67, made in the current year, but related to a prior year or
2017-47 I.R.B. 517, available at IRS.gov/irb/ years, must be repaid in gross, not net, and require
2017-47_IRB#NOT-2017-67 and Pub. 15-B under special tax treatment by employees in some cases. You
Accident and Health Benefits. For information on may advise the employee of the total repayments made
employer reporting requirements, see Code during the current year and the amount (if any) related to
FF—Permitted benefits under a qualified small employer prior years. This information will help the employee
health reimbursement, later. account for such repayments on their federal income tax
return.
Railroad employers (not applicable to Forms W-2AS,
If the repayment was for a prior year, you must file Form
W-2CM, W-2GU, or W-2VI). Railroad employers must file
W-2c with the SSA to correct only social security and
Form W-2 to report their employees' wages and income
Medicare wages and taxes, and furnish a copy to the
tax withholding in boxes 1 and 2. You must file a separate
employee. Do not correct "Wages, tips, other
Form W-3 to transmit the Forms W-2 if you have
compensation" in box 1, or "Federal income tax withheld"
employees covered under the Federal Insurance
in box 2, on Form W-2c. Also do not correct any Additional
Contributions Act (FICA) (social security and Medicare)
Medicare Tax withheld on the repaid wages (reported with
and the Railroad Retirement Tax Act (RRTA). Medicare tax withheld in box 6) on Form W-2c. File the “X”
For employees covered by RRTA tax. Check the return that is appropriate for the return on which the wages
“CT-1” checkbox on Form W-3, box b, “Kind of Payer,” to or compensation was originally reported (Forms 941-X,
transmit Forms W-2 for employees with box 1 wages and 943-X, 944-X, or CT-1X). Correct the social security and
box 2 tax withholding. Use Form W-2, box 14, to report Medicare wages and taxes for the period during which the
total RRTA compensation, Tier 1, Tier 2, Medicare wages or compensation was originally paid. For
(excluding Additional Medicare Tax), and any Additional information on reporting adjustments to Forms 941, 943,
Medicare Tax withheld for each employee covered by 944, or Form CT-1, see section 13 of Pub. 15 (Circular E)
RRTA tax. Label them “RRTA compensation,” “Tier 1 tax,” or the Instructions for Form CT-1X.
“Tier 2 tax,” “Medicare tax,” and “Additional Medicare Tax.”
Tell your employee that the wages paid in error in
Include tips reported by the employee to the employer in
TIP a prior year remain taxable to them for that year.
“RRTA compensation.”
This is because the employee received and had
Employers should withhold Tier 1 and Tier 2 RRTA use of those funds during that year. The employee is not
taxes on all money remuneration that stems from the entitled to file an amended return (Form 1040-X) to
employer–employee relationship, including award recover the income tax on these wages. For repayments
payments to employees to compensate for working time greater than $3,000, the employee may be entitled to a
lost due to an on-the-job injury and lump-sum payments deduction or credit for the repaid wages on their Form
made to unionized employees upon ratification of 1040 or 1040-SR for the year of repayment. However, the
collective bargaining agreements. employee is entitled to file an amended return (Form
Employee stock options are not “money remuneration” 1040-X) to recover Additional Medicare Tax on these
subject to the RRTA. Railroad employers should not wages, if any. Refer your employee to Repayments in Pub.
withhold Tier 1 and Tier 2 taxes when employees covered 525, for additional information.
by the RRTA exercise stock options. Employers should still
withhold federal income tax on taxable compensation from Scholarship and fellowship grants. Give a Form W-2
railroad employees exercising their stock options. to each recipient of a scholarship or fellowship grant only if
For employees covered by social security and you are reporting amounts includible in income under
Medicare. Check the “941” checkbox on Form W-3, box section 117(c) (relating to payments for teaching,
b, “Kind of Payer,” to transmit Forms W-2 with box 1 wages research, or other services required as a condition for
and box 2 tax withholding for employees covered by social receiving the qualified scholarship). Also see Pub. 15-A
security and Medicare. Use Form W-2, boxes 3, 4, 5, 6, and Pub. 970. These payments are subject to federal
and 7, to report each employee’s social security and income tax withholding. However, their taxability for social
Medicare wages and taxes, including Additional Medicare security and Medicare taxes (or railroad retirement taxes,
Tax. These boxes are not to be used to report railroad if applicable) depends on the nature of the employment
retirement compensation and taxes. 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)

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SEP arrangements and SIMPLE IRA plans. An preprinted with the correct year. If e-filing, make sure your
employee's salary reduction contributions under a SEP software has been updated for the current tax year.
arrangement to a traditional IRA or under a SIMPLE However, if any of your employees are immediately
(savings incentive match plan for employees) IRA plan to employed by a successor employer, see Successor/
a SIMPLE IRA are not subject to federal income tax predecessor employers above. Also, for information on
withholding but are subject to social security, Medicare, automatic extensions for furnishing Forms W-2 to
and railroad retirement taxes. Do not include an employees and filing Forms W-2, see Rev. Proc. 96-57,
employee's contribution in box 1, but do include it in boxes which is on page 14 of Internal Revenue Bulletin 1996-53
3 and 5. (Use box 14 if railroad retirement taxes apply.) An at IRS.gov/pub/irs-irbs/irb96-53.pdf.
employee's total contribution must also be included in
Get Schedule D (Form 941), Report of
box 12 with code D or S.
TIP Discrepancies Caused by Acquisitions, Statutory
An employer's matching or nonelective contribution to Mergers, or Consolidations, for information on
an employee's SIMPLE retirement account is not subject reconciling wages and taxes reported on Forms W-2 with
to federal income tax withholding or social security, amounts reported on Forms 941 or 944.
Medicare, or railroad retirement taxes, and is not to be
shown on Form W-2. Uniformed Services Employment and Reemployment
However, if a SEP arrangement or SIMPLE IRA plan Rights Act of 1994 (USERRA) make-up amounts to a
provides for, and an employee elects to designate, a Roth pension plan. If an employee returned to your
IRA as the IRA to which contributions under the employment after military service and certain make-up
arrangement or plan are made, salary reduction amounts were contributed to a pension plan for a prior
contributions contributed to the account are subject to year(s) under the USERRA, report the prior year
federal income tax, social security, Medicare, or railroad contributions separately in box 12. See the TIP above
retirement tax withholding. These contributions are Code D under Box 12—Codes. You may also report
included on Form W-2 in boxes 1, 3, and 5 (or box 14 for certain make-up amounts in box 14. See Box 14—Other in
railroad retirement taxes) and are reported in box 12 using Specific Instructions for Form W-2.
code F (for a SEP) or code S (for a SIMPLE IRA). Instead of reporting in box 12 (or box 14), you may
Employer matching and nonelective contributions made to choose to provide a separate statement to your employee
a Roth SEP or Roth SIMPLE IRA must be reported on showing USERRA make-up contributions. The statement
Form 1099-R for the year in which the contributions are must identify the type of plan, the year(s) to which the
made to the employee's Roth IRA. Report the total in contributions relate, and the amount contributed for each
boxes 1 and 2a of Form 1099-R using code 2 or 7 in box 7 year.
and check the IRA/SEP/SIMPLE checkbox. For additional
Virtual currency. For federal tax purposes, virtual
guidance on SEP arrangements or SIMPLE IRA plans to
currency is treated as property. Bitcoin is an example of
which salary reduction contributions are made to Roth
virtual currency. Transactions using virtual currency (such
IRAs, see Q&A K-1 through K-8 of Notice 2024-2, 2024-2
as Bitcoin) must be reported in U.S. dollars.
I.R.B. 316, at IRS.gov/irb/2024-02_IRB#NOT-2024-2.
The fair market value (FMV) of virtual currency (such as
For more information on SIMPLE retirement accounts,
Bitcoin) paid as wages is income and subject to federal
see Notice 98-4, 1998-1 C.B. 269. You can find Notice
income tax withholding, FICA tax, and FUTA tax and must
98-4 on page 25 of Internal Revenue Bulletin 1998-2 at
be reported on Form W-2. For more information about how
IRS.gov/pub/irs-irbs/irb98-02.pdf.
virtual currency is treated for federal income tax purposes,
Sick pay. If you had employees who received sick pay in including W-2 requirements, see Notice 2014-21, 2014-16
2024 from an insurance company or other third-party I.R.B. 938, available at IRS.gov/irb/
payer and the third party notified you of the amount of sick 2014-16_IRB#NOT-2014-21 and Rev. Rul. 2019-24,
pay involved, you may be required to report the available at IRS.gov/irb/2019-44_IRB#REV-RUL-2019-24
information on the employees' Forms W-2. If the insurance and related FAQs, available at IRS.gov/
company or other third-party payer did not notify you in a virtualcurrencyfaqs.
timely manner about the sick pay payments, it must
prepare Forms W-2 and W-3 for your employees showing Penalties
the sick pay. For specific reporting instructions, see The following penalties apply to the person or employer
section 6 of Pub. 15-A. required to file Form W-2. The penalties apply to both
Successor/predecessor employers. If you buy or sell a paper filers and e-filers.
business during the year, see Rev. Proc. 2004-53 for Employers are responsible for ensuring that
information on who must file Forms W-2 and employment ! Forms W-2 are furnished to employees and that
tax returns. Rev. Proc. 2004-53, 2004-34 I.R.B. 320, is CAUTION Forms W-2 and W-3 are filed with the SSA
available at IRS.gov/irb/2004-34_IRB#RP-2004-53. correctly and on time, even if the employer contracts with
Terminating a business. If you terminate your business, a third party to perform these acts. The IRS strongly
you must provide Forms W-2 to your employees for the suggests that the employer's address, not the third party's
calendar year of termination by the due date of your final address, be the address on record with the IRS. This will
Form 941 or 944. You must also file Forms W-2 with the ensure that you remain informed of tax matters involving
SSA by the due date of your final Form 941 or 944. If filing your business because the IRS will correspond to the
on paper, make sure you obtain Forms W-2 and W-3 employer's address of record if there are any issues with

General Instructions for Forms W-2 and W-3 (2024) 15

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an account. If you choose to outsource any of your payroll • A payee's surname, and
and related tax duties (that is, withholding, reporting, and • Any money amounts.
paying over social security, Medicare, FUTA, and income 3. De minimis rule for corrections. Even though you
taxes) to a third-party payer, go to IRS.gov/ cannot show reasonable cause, the penalty for failure to
OutsourcingPayrollDuties for helpful information on this file correct Forms W-2 will not apply to a certain number of
topic. returns if you:
• Filed those Forms W-2 on or before the required filing
Failure to file correct information returns by the due date,
date. If you fail to file a correct Form W-2 by the due date Either failed to include all of the information required on
•
and cannot show reasonable cause, you may be subject the form or included incorrect information, and
to a penalty as provided under section 6721. The penalty Filed corrections of these forms by August 1.
•
applies if you:
• Fail to file timely, If you meet all of the de minimis rule conditions, the
• Fail to include all information required to be shown on penalty for filing incorrect information returns (including
Form W-2, Form W-2) will not apply to the greater of 10 information
• Include incorrect information on Form W-2, returns (including Form W-2) or one-half of 1% of the total
• File on paper forms when you are required to e-file, number of information returns (including Form W-2) that
• Report an incorrect TIN, you are required to file for the calendar year.
• Fail to report a TIN, or 4. Forms W-2 issued with incorrect dollar amounts
• Fail to file paper Forms W-2 that are machine readable. may fall under a safe harbor for certain de minimis errors.
The amount of the penalty is based on when you file The safe harbor generally applies if no single amount in
the correct Form W-2. Penalties are indexed for inflation. error differs from the correct amount by more than $100
The penalty amounts shown below apply to filings due and no single amount reported for tax withheld differs from
after December 31, 2024. The penalty is: the correct amount by more than $25.
• $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 due date; the maximum penalty is $664,500 per year the Form W-2 to avoid penalties. However, if the payee
($232,500 for small businesses, defined in Small elects for the safe harbor not to apply, you may have to
businesses). issue a corrected return to avoid penalties. For more
• $130 per Form W-2 if you correctly file more than 30 information, see Regulations section 301.6721-1.
days after the due date but by August 1; the maximum Small businesses. For purposes of the lower
penalty is $1,993,500 per year ($664,500 for small maximum penalties shown in Failure to file correct
businesses). information returns by the due date, you are a small
• $330 per Form W-2 if you file after August 1, do not file business if your average annual gross receipts for the 3
corrections, or do not file required Forms W-2; the most recent tax years (or for the period that you were in
maximum penalty is $3,987,000 per year ($1,329,000 for existence, if shorter) ending before the calendar year in
small businesses). which the Forms W-2 were due are $5 million or less.
If you do not file corrections and you do not meet Intentional disregard of filing requirements. If any
failure to timely file a correct Form W-2 is due to
! any of the exceptions to the penalty, the penalty is
CAUTION $330 per information return. The maximum intentional disregard of the filing or correct information
penalty is $3,987,000 per year ($1,329,000 for small requirements, the penalty is at least $660 per Form W-2
businesses). with no maximum penalty.
Failure to furnish correct payee statements. If you fail
Exceptions to the penalty. The following are
to provide correct payee statements (Forms W-2) to your
exceptions to the failure to file correct information returns
employees and cannot show reasonable cause, you may
penalty.
be subject to a penalty as provided under section 6722.
1. The penalty will not apply to any failure that you can The penalty applies if you fail to provide the statement by
show was due to reasonable cause and not to willful January 31, 2025, if you fail to include all information
neglect. In general, you must be able to show that your required to be shown on the statement, or if you include
failure was due to an event beyond your control or due to incorrect information on the statement.
significant mitigating factors. You must also be able to
The amount of the penalty is based on when you
show that you acted in a responsible manner and took
furnish the correct payee statement. This penalty is an
steps to avoid the failure.
additional penalty and is applied in the same manner, and
2. An inconsequential error or omission is not with the same amounts, as in Failure to file correct
considered a failure to include correct information. An information returns by the due date.
inconsequential error or omission is an error that does not Exceptions to the penalty. An inconsequential error
prevent or hinder the SSA/IRS from processing the Form or omission is not considered a failure to include correct
W-2, from correlating the information required to be shown information. An inconsequential error or omission is an
on the form with the information shown on the payee's tax error that cannot reasonably be expected to prevent or
return, or from otherwise putting the form to its intended hinder the payee from timely receiving correct information
use. Errors and omissions that are never inconsequential and reporting it on their income tax return or from
are those relating to: otherwise putting the statement to its intended use. Errors
• A TIN,

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and omissions that are never inconsequential are those you may want to report other compensation on a second
relating to: form. If you issue a second Form W-2, complete boxes a,
• A dollar amount (except as provided above with respect b, c, d, e, and f with the same information as on the first
to the safe harbor for de minimis dollar amount errors), Form W-2. Show any items that were not included on the
• A significant item in a payee's address, and first Form W-2 in the appropriate boxes.
• The appropriate form for the information provided, such If you need to issue an additional Form(s) W-2 to report
as whether the form is an acceptable substitute for the more than four coded items in box 12, the additional
official IRS form. Form(s) W-2 is included in the number of information
See Exceptions to the penalty under Failure to file returns for the purpose of determining whether you must
correct information returns by the due date, for additional e-file. For more information, see E-filing, earlier.
exceptions to the penalty for failure to furnish correct Do not report the same federal, American Samoa,
payee statements. CNMI, Guam, or U.S. Virgin Islands tax data to the SSA
Intentional disregard of payee statement on more than one Copy A.
requirements. If any failure to provide a correct payee
statement (Form W-2) to an employee is due to intentional For each Form W-2 showing an amount in box 3
disregard of the requirements to furnish a correct payee TIP or 7, make certain that box 5 equals or exceeds
statement, the penalty is $660 per Form W-2 with no the sum of boxes 3 and 7.
maximum penalty.
VOID. Check this box when an error is made on Form
Civil damages for fraudulent filing of Forms W-2. If W-2 and you are voiding it because you are going to
you willfully file a fraudulent Form W-2 for payments that complete a new Form W-2. Do not include any amounts
you claim you made to another person, that person may shown on “VOID” forms in the totals you enter on Form
be able to sue you for damages. If you are found liable, W-3. See Corrections.
you may have to pay $5,000 or more in damages. You may
Box a—Employee's social security number. Enter the
also be subject to criminal sanctions.
number shown on the employee's social security card.
If the employee does not have a card, they should
Specific Instructions for Form W-2 apply for one by completing Form SS-5, Application for a
How to complete Form W-2. Form W-2 is a multi-part Social Security Card. The SSA lets you verify employee
form. Ensure all copies are legible. Do not print Forms names and SSNs online. For information about these free
W-2 (Copy A) on double-sided paper. services, visit the Employer W-2 Filing Instructions &
Send Copy A to the SSA; Copy 1, if required, to your Information website at SSA.gov/employer. If you have
state, city, or local tax department; and Copies B, C, and 2 questions about using these services, call 800-772-6270
to your employee. Keep a copy of Copy A, and a copy of (toll free) to speak with an employer reporting technician
Form W-3, with your records for at least 4 years. at the SSA.
Enter the information on Form W-2 using black ink in If the employee has applied for a card but the number is
12-point Courier font. Copy A is read by machine and not received in time for filing, enter “Applied For” in box a
must be typed clearly with no corrections made to the on paper Forms W-2 filed with the SSA. If e-filing, enter
entries and with no entries exceeding the size of the zeros (000-00-0000 if creating forms online or 000000000
boxes. Entries completed by hand, in script or italic fonts if uploading a file).
are discouraged. Colors other than black cannot be read Ask the employee to inform you of the number and
by the machines. Make all dollar entries on Copy A name as they are shown on the social security card when
without the dollar sign and comma but with the decimal it is received. Then correct your previous report by filing
point (00000.00). Show the cents portion of the money Form W-2c showing the employee's SSN. If the employee
amounts. If a box does not apply, leave it blank. needs to change their name from that shown on the card,
Send the whole Copy A page of Form W-2 with Form the employee should call the SSA at 800-772-1213.
W-3 to the SSA even if one of the Forms W-2 on the page If you do not provide the correct employee name and
is blank or void. Do not staple Forms W-2 together or to SSN on Form W-2, you may owe a penalty unless you
Form W-3. File Forms W-2 either alphabetically by have reasonable cause. For more information, see Pub.
employees' last names or numerically by employees' 1586, Reasonable Cause Regulations & Requirements for
SSNs. Missing and Incorrect Name/TINs on Information Returns.
Also see the Caution under How To Get Forms and ITINs for aliens. Do not accept an ITIN in place of an
Publications. SSN for employee identification or for work. An ITIN is
only available to resident and nonresident aliens who are
Calendar year basis. The entries on Form W-2 must be not eligible for U.S. employment and need identification for
based on wages paid during the calendar year. Use Form other tax purposes. You can identify an ITIN because it is
W-2 for the correct tax year. For example, if the employee a 9-digit number formatted like an SSN beginning with the
worked from December 15, 2024, through December 28, number “9” and with a number in one of the following
2024, and the wages for that period were paid on January ranges in the fourth and fifth digits: 50–65, 70–88, 90–92,
3, 2025, include those wages on the 2025 Form W-2. and 94–99 (for example, 9NN-70-NNNN). An individual
Multiple forms. If necessary, you can issue more than with an ITIN who later becomes eligible to work in the
one Form W-2 to an employee. For example, you may United States must obtain an SSN.
need to report more than four coded items in box 12 or

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Do not auto populate an ITIN into box a. include elective deferrals (such as employee contributions
CAUTION! to a section 401(k) or 403(b) plan) except section 501(c)
(18) contributions. Include the following.
Box b—Employer identification number (EIN). Show 1. Total wages, bonuses (including signing bonuses),
the EIN assigned to you by the IRS (00-0000000). This prizes, and awards paid to employees during the year.
should be the same number that you used on your federal See Calendar year basis.
employment tax returns (Forms 941, 943, 944, CT-1, or 2. Total noncash payments, including certain fringe
Schedule H (Form 1040)). Do not truncate your EIN. See benefits. See Fringe benefits.
Regulations section 31.6051-1(a)(1)(i)(A) and 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 (not allocated tips).
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 4. Certain employee business expense
an EIN by applying online at IRS.gov/EIN or by filing Form reimbursements. See Employee business expense
SS-4, Application for Employer Identification Number. Also reimbursements.
see Agent reporting. 5. The cost of accident and health insurance
premiums for 2%-or-more shareholder-employees paid by
Box c—Employer's name, address, and ZIP code. an S corporation.
This entry should be the same as shown on your Forms
941, 943, 944, CT-1, or Schedule H (Form 1040). The 6. Taxable benefits from a section 125 (cafeteria) plan
U.S. Postal Service recommends that no commas or if the employee chooses cash.
periods be used in return addresses. Also see Agent 7. Employee contributions to an Archer MSA.
reporting. 8. Employer contributions to an Archer MSA if
Box d—Control number. You may use this box to includible in the income of the employee. See Archer
identify individual Forms W-2. You do not have to use this MSA.
box. 9. Employer contributions for qualified long-term care
Boxes e and f—Employee's name and address. Enter services to the extent that such coverage is provided
the name as shown on your employee's social security through a flexible spending or similar arrangement.
card (first name, middle initial, last name). If the name 10. Taxable cost of group-term life insurance in excess
does not fit in the space allowed on the form, you may of $50,000. See Group-term life insurance.
show the first and middle name initials and the full last 11. Unless excludable under Educational assistance
name. It is especially important to report the exact last programs, payments for non-job-related education
name of the employee. If you are unable to determine the expenses or for payments under a nonaccountable plan.
correct last name, use of the SSA's Social Security See Pub. 970.
Number Verification System may be helpful. 12. The amount includible as wages because you paid
Separate parts of a compound name with either a your employee's share of social security and Medicare
hyphen or a blank space. Do not join them into a single taxes (or railroad retirement taxes, if applicable). See
word. Include all parts of a compound name in the Employee's social security and Medicare taxes (or railroad
appropriate name field. For example, for the name “Jessie retirement taxes, if applicable) paid by employer. If you
R Smith-Jones,” enter “Smith-Jones” or “Smith Jones” in also paid your employee's income tax withholding, treat
the last name field. the grossed-up amount of that withholding as
If the name has changed, the employee must get a supplemental wages and report those wages in boxes 1,
corrected social security card from any SSA office. Use 3, 5, and 7. (Use box 14 if railroad retirement taxes apply.)
the name on the original card until you see the corrected No exceptions to this treatment apply to household or
card. agricultural wages.
Do not show titles or academic degrees, such as “Dr.,” 13. Designated Roth contributions made under a
“RN,” or “Esq.,” at the beginning or end of the employee's section 401(k) plan, a section 403(b) salary reduction
name. Generally, do not enter “Jr.,” “Sr.,” or other suffix in agreement, or a governmental section 457(b) plan. See
the “Suff.” box on Copy A unless the suffix appears on the Designated Roth contributions.
card. However, the SSA still prefers that you do not enter 14. Distributions to an employee or former employee
the suffix on Copy A. from an NQDC plan (including a rabbi trust) or a
Include in the address the number, street, and nongovernmental section 457(b) plan.
apartment or suite number (or P.O. box number if mail is 15. Amounts includible in income under section 457(f)
not delivered to a street address). The U.S. Postal Service because the amounts are no longer subject to a
recommends that no commas or periods be used in substantial risk of forfeiture.
delivery addresses. For a foreign address, give the 16. Payments to statutory employees who are subject to
information in the following order: city, province or state, social security and Medicare taxes but not subject to
and country. Follow the country's practice for entering the federal income tax withholding must be shown in box 1 as
postal code. Do not abbreviate the country name. other compensation. See Statutory employee.
Box 1—Wages, tips, other compensation. Show the 17. Cost of current insurance protection under a
total taxable wages, tips, and other compensation that you compensatory split-dollar life insurance arrangement.
paid to your employee during the year. However, do not

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18. Employee contributions to a health savings account Amounts deferred (plus earnings or less losses) under
(HSA). a section 457(f) or nonqualified plan or nongovernmental
19. Employer contributions to an HSA if includible in the section 457(b) plan must be included in boxes 3 and/or 5
income of the employee. See Health savings account as social security and/or Medicare wages as of the later of
(HSA). when the services giving rise to the deferral are performed
or when there is no substantial forfeiture risk of the rights
20. Amounts includible in income under section 409A
to the deferred amount. Include both elective and
from an NQDC because the amounts are no longer
nonelective deferrals for purposes of nongovernmental
subject to a substantial risk of forfeiture and were not
section 457(b) plans.
previously included in income. See Nonqualified deferred
compensation plans under Special Reporting Situations Wages reported in box 3 also include:
for Form W-2. • Signing bonuses an employer pays for signing or
ratifying an employment contract. See Rev. Rul. 2004-109,
21. Nonqualified moving expenses and expense
2004-50 I.R.B. 958, available at IRS.gov/irb/
reimbursements. See Moving expenses.
2004-50_IRB#RR-2004-109.
22. Payments made to former employees while they are • Taxable cost of group-term life insurance over $50,000
on active duty in the U.S. Armed Forces or other included in box 1. See Group-term life insurance.
uniformed services. • Cost of accident and health insurance premiums for
23. All other compensation, including certain 2%-or-more shareholder-employees paid by an S
scholarship and fellowship grants. See Scholarship and corporation, but only if not excludable under section
fellowship grants. Other compensation includes taxable 3121(a)(2)(B).
amounts that you paid to your employee from which • Employee and nonexcludable employer contributions to
federal income tax was not withheld. You may show other an MSA or HSA. However, do not include employee
compensation on a separate Form W-2. See Multiple contributions to an HSA that were made through a
forms. cafeteria plan. See Archer MSA and Health savings
24. Salary reduction contributions made to a Roth IRA account (HSA).
pursuant to a SEP arrangement or SIMPLE IRA plan. See • Salary reduction contributions under a SEP
SEP arrangements and SIMPLE IRA plans. arrangement or SIMPLE IRA plan. See SEP arrangements
and SIMPLE IRA plans.
Box 2—Federal income tax withheld. Show the total • Adoption benefits. See Adoption benefits.
federal income tax withheld from the employee's wages Box 4—Social security tax withheld. Show the total
for the year. Include the 20% excise tax withheld on employee social security tax (not your share) withheld,
excess parachute payments. See Golden parachute including social security tax on tips. For 2024, the amount
payments. should not exceed $10,453.20 ($168,600 × 6.2%). Include
For Forms W-2AS, W-2CM, W-2GU, or W-2VI, show only taxes withheld (or paid by you for the employee) for
the total American Samoa, CNMI, Guam, or U.S. Virgin 2024 wages and tips. If you paid your employee's share,
Islands income tax withheld. see Employee's social security and Medicare taxes (or
Box 3—Social security wages. Show the total wages railroad retirement taxes, if applicable) paid by employer.
paid (before payroll deductions) subject to employee Box 5—Medicare wages and tips. The wages and tips
social security tax but not including social security tips and subject to Medicare tax are the same as those subject to
allocated tips. If reporting these amounts in a subsequent social security tax (boxes 3 and 7) except that there is no
year (due to lapse of risk of forfeiture), the amount must wage base limit for Medicare tax. Enter the total Medicare
be adjusted by any gain or loss. See Box 7—Social wages and tips in box 5. Be sure to enter tips that the
security tips and Box 8—Allocated tips. Generally, employee reported even if you did not have enough
noncash payments are considered to be wages. Include employee funds to collect the Medicare tax for those tips.
employee business expense reimbursements and moving See Box 3—Social security wages for payments to report
expenses reported in box 1. If you paid the employee's in this box. If you paid your employee's share of taxes, see
share of social security and Medicare taxes rather than Employee's social security and Medicare taxes (or railroad
deducting them from wages, see Employee's social retirement taxes, if applicable) paid by employer.
security and Medicare taxes (or railroad retirement taxes, If you are a federal, state, or local governmental agency
if applicable) paid by employer. The total of boxes 3 and 7 with employees paying only Medicare tax, enter the
cannot exceed $168,600 (2024 maximum social security Medicare wages in this box. See Government employers.
wage base). Example of how to report social security and
Report in box 3 elective deferrals to certain qualified Medicare wages. You paid your employee $199,750 in
cash or deferred compensation arrangements and to wages. Enter in box 3 (social security wages) 168600.00,
retirement plans described in box 12 (codes D, E, F, G, but enter in box 5 (Medicare wages and tips) 199750.00.
and S) even though the deferrals are not includible in There is no limit on the amount reported in box 5. If the
box 1. Also report in box 3 designated Roth contributions amount of wages paid was $168,600 or less, the amounts
made under a section 401(k) plan, under a section 403(b) entered in boxes 3 and 5 will be the same.
salary reduction agreement, or under a governmental
section 457(b) plan described in box 12 (codes AA, BB, Box 6—Medicare tax withheld. Enter the total
and EE). employee Medicare tax (including any Additional
Medicare Tax) withheld. Do not include your share.

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Include only tax withheld for 2024 wages and tips. If you entry in this box. Distributions from governmental section
paid your employee's share of the taxes, see Employee's 457(b) plans must be reported on Form 1099-R, not in
social security and Medicare taxes (or railroad retirement box 1 of Form W-2.
taxes, if applicable) paid by employer. Under nonqualified plans or nongovernmental 457(b)
For more information on Additional Medicare Tax, go to plans, deferred amounts that are no longer subject to a
IRS.gov/ADMTfaqs. substantial risk of forfeiture are taxable even if not
distributed. Report these amounts in boxes 3 (up to the
Box 7—Social security tips. Show the tips that the
social security wage base) and 5. Do not report in box 11
employee reported to you even if you did not have enough
deferrals included in boxes 3 and/or 5 and deferrals for
employee funds to collect the social security tax for the
current year services (such as those with no risk of
tips. The total of boxes 3 and 7 should not be more than
forfeiture).
$168,600 (the maximum social security wage base for
2024). Report all tips in box 1 along with wages and other If you made distributions and are also reporting
compensation. Also include any tips reported in box 7 in ! any deferrals in boxes 3 and/or 5, do not complete
box 5. CAUTION box 11. See Pub. 957, Reporting Back Pay and
Special Wage Payments to the Social Security
Box 8—Allocated tips (not applicable to Forms
Administration, and Form SSA-131, Employer Report of
W-2AS, W-2CM, W-2GU, or W-2VI). If you operate a
Special Wage Payments, for instructions on reporting
large food or beverage establishment, show the tips
these and other kinds of compensation earned in prior
allocated to the employee. See the Instructions for Form
years. However, do not file Form SSA-131 if this
8027, Employer's Annual Information Return of Tip
situation applies and the employee was not 61 years
Income and Allocated Tips. Do not include this amount in
old or more during the tax year for which you are
box 1, 3, 5, or 7.
filing Form W-2.
Box 10—Dependent care benefits (not applicable to
Forms W-2AS, W-2CM, W-2GU, or W-2VI). Show the Unlike qualified plans, NQDC plans do not meet the
total dependent care benefits under a dependent care qualification requirements for tax-favored status for this
assistance program (section 129) paid or incurred by you purpose. NQDC plans include those arrangements
for your employee. Include the fair market value (FMV) of traditionally viewed as deferring the receipt of current
care in a daycare facility provided or sponsored by you for compensation. Accordingly, welfare benefit plans, stock
your employee and amounts paid or incurred for option plans, and plans providing dismissal pay,
dependent care assistance in a section 125 (cafeteria) termination pay, or early retirement pay are generally not
plan. Report all amounts paid or incurred (regardless of NQDC plans.
any employee forfeitures), including those in excess of the Report distributions from NQDC or section 457 plans to
$5,000 exclusion. This may include (a) the FMV of beneficiaries of deceased employees on Form
benefits provided in kind by the employer, (b) an amount 1099-MISC, not on Form W-2.
paid directly to a daycare facility by the employer or Military employers must report military retirement
reimbursed to the employee to subsidize the benefit, or (c) payments on Form 1099-R.
benefits from the pre-tax contributions made by the
employee under a section 125 dependent care flexible Do not report special wage payments, such as
spending account. Include any amounts over your plan’s TIP accumulated sick pay or vacation pay, in box 11.
exclusion in boxes 1, 3, and 5. For more information, see For more information on reporting special wage
Pub. 15-B. payments, see Pub. 957.

An employer that amends its cafeteria plan to Box 12—Codes. Complete and code this box for all
TIP provide a grace period for dependent care items described below. Note that the codes do not relate
assistance may continue to rely on Notice 89-111 to where they should be entered in boxes 12a through 12d
by reporting in box 10 the salary reduction amount elected on Form W-2. For example, if you are only required to
by the employee for the year for dependent care report code D in box 12, you can enter code D and the
assistance (plus any employer matching contributions amount in box 12a of Form W-2. Report in box 12 any
attributable to dependent care). Also see Notice 2005-42, items that are listed as codes A through II. Do not report in
2005-23 I.R.B. 1204, available at IRS.gov/irb/ box 12 section 414(h)(2) contributions (relating to certain
2005-23_IRB#NOT-2005-42 and Notice 2005-61, state or local government plans). Instead, use box 14 for
2005-39 I.R.B. 607, available at IRS.gov/node/ these items and any other information that you wish to
51071#NOT-2005-61. give to your employee. For example, union dues and
uniform payments may be reported in box 14.
Box 11—Nonqualified plans. The purpose of box 11 is
for the SSA to determine if any part of the amount On Copy A (Form W-2), do not enter more
reported in box 1 or boxes 3 and/or 5 was earned in a prior TIP than four items in box 12. If more than four
year. The SSA uses this information to verify that they items need to be reported in box 12, use a
have properly applied the social security earnings test and separate Form W-2 to report the additional items (but
paid the correct amount of benefits. enter no more than four items on each Copy A (Form
W-2)). On all other copies of Form W-2 (Copies B, C,
Report distributions to an employee from a nonqualified
etc.), you may enter more than four items in box 12 when
plan or nongovernmental section 457(b) plan in box 11.
Also report these distributions in box 1. Make only one

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using an approved substitute Form W-2. See Multiple year, you must enter the prior year contributions
forms. separately. Beginning with the earliest year, enter the
code, the year, and the amount. For example, elective
Use the IRS code designated below for the item you deferrals of $2,250 for 2022 and $1,250 for 2023 under
are entering, followed by the dollar amount for that item. USERRA under a section 401(k) plan are reported in
Even if only one item is entered, you must use the IRS box 12 as follows.
code designated for that item. Enter the code using a
capital letter(s). Use decimal points but not dollar signs or D 22 2250.00, D 23 1250.00. A 2024 contribution of
commas. For example, if you are reporting $5,300.00 in $7,000 does not require a year designation; enter it as D
elective deferrals under a section 401(k) plan, the entry 7000.00. Report the code (and year for prior year
would be D 5300.00 (not A 5300.00 even though it is the USERRA contributions) to the left of the vertical line in
first or only entry in this box). Report the IRS code to the boxes 12a through 12d.
left of the vertical line in boxes 12a through 12d and the
The following are not elective deferrals and may be
money amount to the right of the vertical line.
reported in box 14, but not in box 12.
See the Form W-2 Reference Guide for Box 12 Codes. • Nonelective employer contributions made on behalf of
The detailed instructions for each code are next. an employee.
Code A—Uncollected social security or RRTA tax • After-tax contributions that are not designated Roth
on tips. Show the employee social security or Railroad contributions, such as voluntary contributions to a pension
Retirement Tax Act (RRTA) tax on all of the employee's plan that are deducted from an employee's pay. See the
tips that you could not collect because the employee did box 12 instructions for Code AA—Designated Roth
not have enough funds from which to deduct it. Do not contributions under a section 401(k) plan Code ,
include this amount in box 4. BB—Designated Roth contributions under a section
Code B—Uncollected Medicare tax on tips. Show 403(b) plan, and Code EE—Designated Roth
the employee Medicare tax or RRTA Medicare tax on tips contributions under a governmental section 457(b) plan
that you could not collect because the employee did not for reporting designated Roth contributions.
have enough funds from which to deduct it. Do not show • Required employee contributions.
any uncollected Additional Medicare Tax. Do not include • Employer matching contributions.
this amount in box 6. Code D—Elective deferrals under a section 401(k)
Code C—Taxable cost of group-term life insurance cash or deferred arrangement (plan). Also show
over $50,000. Show the taxable cost of group-term life deferrals under a SIMPLE retirement account that is part
insurance coverage over $50,000 provided to your of a section 401(k) arrangement.
employee (including a former employee). See Group-term Example of reporting excess elective deferrals and
life insurance. Also include this amount in boxes 1, 3 (up designated Roth contributions under a section
to the social security wage base), and 5. Include the 401(k) plan. For 2024, Alex (age 45) elected to defer
amount in box 14 if you are a railroad employer. $26,500 under a section 401(k) plan. Alex also made a
Codes D through H, S, Y, AA, BB, and EE. Use these designated Roth contribution to the plan of $1,000, and
codes to show elective deferrals and designated Roth made a voluntary (non-Roth) after-tax contribution of
contributions made to the plans listed. Do not report $600. In addition, the employer, on Alex's behalf, made a
amounts for other types of plans. See the example for qualified nonelective contribution of $2,000 to the plan
reporting elective deferrals under a section 401(k) plan, and a nonelective profit-sharing employer contribution of
later. $3,000.
The amount reported as elective deferrals and Even though the 2024 limit for elective deferrals and
designated Roth contributions is only the part of the designated Roth contributions is $23,000, Alex's total
employee's salary (or other compensation) that they did elective deferral amount of $26,500 is reported in box 12
not receive because of the deferrals or designated Roth with code D (D 26500.00). The designated Roth
contributions. Only elective deferrals and designated Roth contribution is reported in box 12 with code AA (AA
contributions should be reported in box 12 for all coded 1000.00). The employer must separately report the actual
plans; except, when using code G for section 457(b) amounts of $26,500 and $1,000 in box 12 with the
plans, include both elective and nonelective deferrals. appropriate codes. The amount deferred in excess of the
For employees who were 50 years of age or older at limit is not reported in box 1. The return of excess elective
any time during the year and made elective deferral and/or deferrals and excess designated Roth contributions,
designated Roth “catch-up” contributions, report the including earnings on both, is reported on Form 1099-R.
elective deferrals and the elective deferral “catch-up” The $600 voluntary after-tax contribution may be
contributions as a single sum in box 12 using the reported in box 14 (this is optional) but not in box 12. The
appropriate code and the designated Roth contributions $2,000 qualified nonelective contribution and the $3,000
and designated Roth “catch-up” contributions as a single nonelective profit-sharing employer contribution are not
sum in box 12 using the appropriate code. required to be reported on Form W-2, but may be reported
If any elective deferrals, salary reduction amounts, in box 14.
TIP or nonelective contributions under a section Check the “Retirement plan” box in box 13.
457(b) plan during the year are make-up amounts Code E—Elective deferrals under a section 403(b)
under the Uniformed Services Employment and salary reduction agreement.
Reemployment Rights Act of 1994 (USERRA) for a prior

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Code F—Elective deferrals under a section 408(k) military order and incident to a permanent change of
(6) salary reduction SEP. station.
Code G—Elective deferrals and employer Show the total moving expense reimbursements that
contributions (including nonelective deferrals) to any you paid directly to your employee for qualified (allowable)
governmental or nongovernmental section 457(b) moving expenses. See Moving expenses.
deferred compensation plan. Do not report either Code Q—Nontaxable combat pay. If you are a
section 457(b) or section 457(f) amounts that are subject military employer, report any nontaxable combat pay in
to a substantial risk of forfeiture. box 12.
Code H—Elective deferrals under section 501(c) Code R—Employer contributions to an Archer
(18)(D) tax-exempt organization plan. Be sure to MSA. Show any employer contributions to an Archer
include this amount in box 1 as wages. The employee will MSA. See Archer MSA.
deduct the amount on their Form 1040 or 1040-SR. Code S—Employee salary reduction contributions
Code J—Nontaxable sick pay. Show any sick pay under a section 408(p) SIMPLE plan. Show deferrals
that was paid by a third party and was not includible in under a section 408(p) salary reduction SIMPLE
income (and not shown in boxes 1, 3, and 5) because the retirement account. However, if the SIMPLE plan is part of
employee contributed to the sick pay plan. Do not include a section 401(k) arrangement, use code D. If you are
nontaxable disability payments made directly by a state. reporting prior year contributions under USERRA, see the
Code K—20% excise tax on excess golden TIP above Code D under Box 12—Codes.
parachute payments (not applicable to Forms Code T—Adoption benefits. Show the total that you
W-2AS, W-2CM, W-2GU, or W-2VI). If you made excess paid or reimbursed for qualified adoption expenses
golden parachute payments to certain key corporate furnished to your employee under an adoption assistance
employees, report the 20% excise tax on these payments. program. Also include adoption benefits paid or
If the excess payments are considered to be wages, reimbursed from the pre-tax contributions made by the
report the 20% excise tax withheld as income tax withheld employee under a section 125 (cafeteria) plan. However,
in box 2. do not include adoption benefits forfeited from a section
Code L—Substantiated employee business 125 (cafeteria) plan. Report all amounts including those in
expense reimbursements. Use this code only if you excess of the $16,810 exclusion. For more information,
reimbursed your employee for employee business see Adoption benefits.
expenses using a per diem or mileage allowance and the Code V—Income from the exercise of nonstatutory
amount that you reimbursed exceeds the amount treated stock option(s). Show the spread (that is, the fair market
as substantiated under IRS rules. See Employee business value (FMV) of stock over the exercise price of option(s)
expense reimbursements. granted to your employee with respect to that stock) from
Report in box 12 only the amount treated as your employee's (or former employee's) exercise of
substantiated (such as the nontaxable part). Include in nonstatutory stock option(s). Include this amount in boxes
boxes 1, 3 (up to the social security wage base), and 5 the 1, 3 (up to the social security wage base), and 5. If you are
part of the reimbursement that is more than the amount a railroad employer, do not include this amount in box 14
treated as substantiated. Report the unsubstantiated for railroad employees covered by RRTA. For more
amounts in box 14 if you are a railroad employer. information, see For employees covered by RRTA tax
Code M—Uncollected social security or RRTA tax above.
on taxable cost of group-term life insurance over This reporting requirement does not apply to the
$50,000 (for former employees). If you provided your exercise of a statutory stock option, or the sale or
former employees (including retirees) more than $50,000 disposition of stock acquired pursuant to the exercise of a
of group-term life insurance coverage for periods during statutory stock option. For more information about the
which an employment relationship no longer exists, enter taxability of employee stock options, see Pub. 15-B.
the amount of uncollected social security or RRTA tax on Code W—Employer contributions to a health
the coverage in box 12. Do not include this amount in savings account (HSA). Show any employer
box 4. Also see Group-term life insurance. contributions (including amounts the employee elected to
Code N—Uncollected Medicare tax on taxable cost contribute using a section 125 (cafeteria) plan) to an HSA.
of group-term life insurance over $50,000 (for former See Health savings account (HSA).
employees). If you provided your former employees Code Y—Deferrals under a section 409A
(including retirees) more than $50,000 of group-term life nonqualified deferred compensation plan. It is not
insurance coverage for periods during which an necessary to show deferrals in box 12 with code Y. For
employment relationship no longer exists, enter the more information, see Notice 2008-115, 2008-52 I.R.B.
amount of uncollected Medicare tax or RRTA Medicare 1367, available at IRS.gov/irb/
tax on the coverage in box 12. Do not show any 2008-52_IRB#NOT-2008-115. However, if you report
uncollected Additional Medicare Tax. Do not include this these deferrals, show current year deferrals, including
amount in box 6. Also see Group-term life insurance. earnings during the year on current year and prior year
Code P—Excludable moving expense deferrals. See Nonqualified deferred compensation plans
reimbursements paid directly to a member of the U.S. under Special Reporting Situations for Form W-2.
Armed Forces. The exclusion for qualified moving Code Z—Income under a nonqualified deferred
expense reimbursements applies only to members of the compensation plan that fails to satisfy section 409A.
U.S. Armed Forces on active duty who move pursuant to a Enter all amounts deferred (including earnings on

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amounts deferred) that are includible in income under establishing eligibility for a lesser value permitted benefit,
section 409A because the NQDC plan fails to satisfy the report this lesser value permitted benefit on Form W-2.
requirements of section 409A. Do not include amounts Do not include carryover amounts from prior years in
properly reported on a Form 1099-MISC, corrected Form the permitted benefit.
1099-MISC, Form W-2, or Form W-2c for a prior year. Also
You may need to calculate a prorated permitted benefit
do not include amounts that are considered to be subject
under some circumstances.
to a substantial risk of forfeiture for purposes of section
409A. For more information, see Regulations sections • If your QSEHRA provides a permitted benefit prorated
by month for employees not eligible for the full year, report
1.409A-1, -2, -3, and -6; and Notice 2008-115.
the prorated permitted benefit. For example, a QSEHRA
The amount reported in box 12 using code Z is also provides a permitted benefit of $3,000 prorated by the
reported in box 1 and is subject to an additional tax number of months the employee is eligible. If an employee
reported on the employee's Form 1040 or 1040-SR. See becomes eligible on May 1, the employee’s permitted
Nonqualified deferred compensation plans under Special benefit is $2,000 ($3,000 x 8/12) for the calendar year.
Reporting Situations for Form W-2. The employer reports the permitted benefit of $2,000 for
For information regarding correcting section 409A that employee in box 12 using code FF.
errors and related reporting, see Notice 2008-113, Notice • If your QSEHRA is not based on a calendar year,
2010-6, and Notice 2010-80. prorate the permitted benefit for each part of the
Code AA—Designated Roth contributions under a QSEHRA’s plan year that falls within the calendar year.
section 401(k) plan. Use this code to report designated Report the sum of the prorated permitted benefits for the
Roth contributions under a section 401(k) plan. Do not use two portions of the calendar year. For example, a
this code to report elective deferrals under code D. See non-calendar year QSEHRA has a plan year that begins
Designated Roth contributions. on April 1 and ends on March 31 of the following year.
Code BB—Designated Roth contributions under a From April 1, 2023, through March 31, 2024, the QSEHRA
section 403(b) plan. Use this code to report designated provides a permitted benefit of $2,000. From April 1, 2024,
Roth contributions under a section 403(b) plan. Do not through March 31, 2025, the QSEHRA provides a
use this code to report elective deferrals under code E. permitted benefit of $3,000. The employer reports a
See Designated Roth contributions. permitted benefit of $2,750 (($2,000 x 3/12) + ($3,000 x
Code DD—Cost of employer-sponsored health 9/12)) for calendar year 2024.
coverage. Use this code to report the cost of You may also have to follow special reporting rules for
employer-sponsored health coverage. The amount certain taxable reimbursements.
reported with code DD is not taxable. Additional • If an employee who failed to have MEC for one or more
reporting guidance, including information about the months during the year mistakenly received
transitional reporting rules that apply, is available on reimbursements for expenses incurred in one of those
IRS.gov at Affordable Care Act (ACA) Tax Provisions. months, those reimbursements are taxable to the
Code EE—Designated Roth contributions under a employee. Report the taxable reimbursement as other
governmental section 457(b) plan. Use this code to compensation in box 1, but not in boxes 3 or 5. The
report designated Roth contributions under a taxable reimbursements are not wages for income, social
governmental section 457(b) plan. Do not use this code to security, or Medicare tax, so do not withhold these taxes.
report elective deferrals under code G. See Designated Report the permitted benefit that you would have reported
Roth contributions. for the employee as though there was no failure to have
Code FF—Permitted benefits under a qualified MEC. If you discover the lapse in MEC after filing with the
small employer health reimbursement arrangement. SSA, furnish the employee a correction on Form W-2c and
Use this code to report the total amount of permitted file the Form W-2c with the SSA.
benefits under a QSEHRA. The maximum reimbursement • If your QSEHRA provides for taxable reimbursements of
for an eligible employee under a QSEHRA for 2024 is either (a) over-the-counter drugs bought without a
$6,150 ($12,450 if it also provides reimbursements for prescription, or (b) premiums paid on a pre-tax basis for
family members). coverage under a group health plan sponsored by the
employer of the employee’s spouse, include the amount of
Report the amount of payments and reimbursements
the taxable reimbursements in boxes 1, 3, and 5 and treat
the employee is entitled to receive under the QSEHRA for
as wages for purposes of income, social security, and
the calendar year, not the amount the employee actually
Medicare taxes. Report the permitted benefit the
receives. For example, a QSEHRA provides a permitted
employee is entitled to receive under the QSEHRA for the
benefit of $3,000. If the employee receives
calendar year in box 12 using code FF. Although a part of
reimbursements of $2,000, report a permitted benefit of
the permitted benefit is a taxable reimbursement, that
$3,000 in box 12 with code FF.
does not change the amount you report in box 12 with
If your QSEHRA provides benefits that vary based on code FF.
the number of family members covered under the
For more details on reporting the total amount of
arrangement or their ages and an eligible employee
QSEHRA permitted benefits, see Notice 2017-67, Q and
receives no payments or reimbursements and provides no
A 57 through 63, 2017-47 I.R.B. 517 at IRS.gov/irb/
proof of minimum essential coverage (MEC), report the
2017-47_IRB#NOT-2017-67.
highest value permitted benefits that the QSEHRA
provides. If the employee later provides proof of MEC Code GG—Income from qualified equity grants
under section 83(i). Report the amount includible in

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gross income from qualified equity grants under section they are eligible to participate in, or (b) a defined
83(i)(1)(A) for the calendar year. See Qualified equity contribution plan (for example, a section 401(k) plan) for
grants under section 83(i) for more information. any tax year that employer or employee contributions (or
Code HH—Aggregate deferrals under section 83(i) forfeitures) are added to their account. For additional
elections as of the close of the calendar year. Report information on employees who are eligible to participate in
the aggregate amount of income deferred under section a plan, contact your plan administrator. For details on the
83(i) elections as of the close of the calendar year. active participant rules, see Notice 87-16, 1987-1 C.B.
Code II—Medicaid waiver payments excluded from 446; Notice 98-49, 1998-2 C.B. 365; section 219(g)(5);
gross income under Notice 2014-7. Report the amount and Pub. 590-A, Contributions to Individual Retirement
of Medicaid waiver payments not reported in box 1. See Arrangements (IRAs). You can find Notice 98-49 on
Medicaid waiver payments for more information. page 5 of Internal Revenue Bulletin 1998-38 at
IRS.gov/pub/irs-irbs/irb98-38.pdf.
Box 13—Checkboxes. Check all boxes that apply.
Statutory employee. Check this box for statutory Do not check this box for contributions made to a
employees whose earnings are subject to social security TIP nonqualified or section 457(b) plan.
and Medicare taxes but not subject to federal income tax
withholding. Do not check this box for common-law See the Form W-2 Box 13 Retirement Plan Checkbox
employees. There are workers who are independent Decision Chart.
contractors under the common-law rules but are treated Third-party sick pay. Check this box only if you are a
by statute as employees. They are called “statutory third-party sick pay payer filing a Form W-2 for an
employees.” insured's employee or are an employer reporting sick pay
1. A driver who distributes beverages (other than milk) payments made by a third party. See section 6 of Pub.
or meat, vegetable, fruit, or bakery products; or who picks 15-A.
up and delivers laundry or dry cleaning, if the driver is your Box 14—Other. If you included 100% of a vehicle's
agent or is paid on commission. annual lease value in the employee's income, it must also
2. A full-time life insurance sales agent whose be reported here or on a separate statement to your
principal business activity is selling life insurance or employee.
annuity contracts, or both, primarily for one life insurance You may also use this box for any other information that
company. you want to give to your employee. Label each item.
3. An individual who works at home on materials or Examples include state disability insurance taxes
goods that you supply and that must be returned to you or withheld, union dues, uniform payments, health insurance
to a person you name, if you also furnish specifications for premiums deducted, nontaxable income, educational
the work to be done. assistance payments, or a minister's parsonage allowance
4. A full-time traveling or city salesperson who works and utilities. In addition, you may enter the following
on your behalf and turns in orders to you from contributions to a pension plan: (a) nonelective employer
wholesalers, retailers, contractors, or operators of hotels, contributions made on behalf of an employee, (b)
restaurants, or other similar establishments. The goods voluntary after-tax contributions (but not designated Roth
sold must be merchandise for resale or supplies for use in contributions) that are deducted from an employee's pay,
the buyer's business operation. The work performed for (c) required employee contributions, and (d) employer
you must be the salesperson's principal business activity. matching contributions.
If you are reporting prior year contributions under
For details on statutory employees and common-law
USERRA (see the TIP above Code D under Box
employees, see section 1 in Pub. 15-A.
12—Codes and Uniformed Services Employment and
Retirement plan. Check this box if the employee was Reemployment Rights Act of 1994 (USERRA) make-up
an “active participant” (for any part of the year) in any of amounts to a pension plan), you may report in box 14
the following. make-up amounts for nonelective employer contributions,
1. A qualified pension, profit-sharing, or stock-bonus voluntary after-tax contributions, required employee
plan described in section 401(a) (including a 401(k) plan). contributions, and employer matching contributions.
2. An annuity plan described in section 403(a). Report such amounts separately for each year.
3. An annuity contract or custodial account described Railroad employers, see Railroad employers for
in section 403(b). amounts reportable in box 14.
4. A simplified employee pension (SEP) plan Boxes 15 through 20—State and local income tax in-
described in section 408(k). formation (not applicable to Forms W-2AS, W-2CM,
5. A SIMPLE retirement account described in section W-2GU, or W-2VI). Use these boxes to report state and
408(p). local income tax information. Enter the two-letter
abbreviation for the name of the state. The employer's
6. A trust described in section 501(c)(18).
state ID numbers are assigned by the individual states.
7. A plan for federal, state, or local government The state and local information boxes can be used to
employees or by an agency or instrumentality thereof report wages and taxes for two states and two localities.
(other than a section 457(b) plan). Keep each state's and locality's information separated by
Generally, an employee is an active participant if the broken line. If you need to report information for more
covered by (a) a defined benefit plan for any tax year that than two states or localities, prepare a second Form W-2.

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See Multiple forms. Contact your state or locality for Medicare govt. emp. Check this box if you are a U.S.,
specific reporting information. state, or local agency filing Forms W-2 for employees
Federal employers reporting income taxes paid to the subject only to Medicare tax. See Government employers.
CNMI under the 5517 agreement, enter the employer’s Box b—Kind of Employer. Check the box that applies to
identification number in box 15. Enter the employee’s you. Check only one box unless the second checked box
CNMI wages in box 16. Enter the income taxes paid to the is “Third-party sick pay.” See Pub. 557, Tax-Exempt Status
CNMI in box 17. See Federal employers in the CNMI, for Your Organization, for information about 501(c)(3)
earlier, for more information. tax-exempt organizations.
None apply. Check this box if none of the checkboxes
Specific Instructions for Form W-3 discussed next apply to you.
501c non-govt. Check this box if you are a
How to complete Form W-3. The instructions under non-governmental tax-exempt section 501(c)
How to complete Form W-2 generally apply to Form W-3. organization. Types of 501(c) non-governmental
Use black ink for all entries. Scanners cannot read entries organizations include private foundations, public charities,
if the type is too light. Be sure to send the entire page of social and recreation clubs, and veterans organizations.
the Form W-3. For additional examples of 501(c) non-governmental
Amounts reported on related employment tax organizations, see chapters 3 and 4 of Pub. 557.
TIP forms (for example, Forms W-2, 941, 943, or 944) State/local non-501c. Check this box if you are a state
should agree with the amounts reported on Form or local government or instrumentality. This includes cities,
W-3. If there are differences, you may be contacted by the townships, counties, special-purpose districts, public
IRS and SSA. Retain your reconciliation information for school districts, or other publicly owned entities with
future reference. See Reconciling Forms W-2, W-3, 941, governmental authority.
943, 944, CT-1, and Schedule H (Form 1040). State/local 501c. Check this box if you are a state or
local government or instrumentality, and you have
Box a—Control number. This is an optional box that you received a determination letter from the IRS indicating that
may use for numbering the whole transmittal. you are also a tax-exempt organization under section
Box b—Kind of Payer. Check the box that applies to 501(c)(3).
you. Check only one box. If you have more than one type Federal govt. Check this box if you are a federal
of Form W-2, send each type with a separate Form W-3. government entity or instrumentality.
Note. The “Third-party sick pay” indicator box does not Box b—Third-party sick pay. Check this box if you are a
designate a separate kind of payer. third-party sick pay payer (or are reporting sick pay
941. Check this box if you file Forms 941 and no other payments made by a third party) filing Forms W-2 with the
category applies. A church or church organization should “Third-party sick pay” checkbox in box 13 checked. File a
check this box even if it is not required to file Forms 941 or single Form W-3 for the regular and “Third-party sick pay”
944. If you are a railroad employer sending Forms W-2 for Forms W-2. See 941.
employees covered under the Railroad Retirement Tax Act
(RRTA), check the “CT-1” box. Box c—Total number of Forms W-2. Show the number
Military. Check this box if you are a military employer of completed individual Forms W-2 that you are
sending Forms W-2 for members of the uniformed transmitting with this Form W-3. Do not count “VOID”
services. Forms W-2.
943. Check this box if you are an agricultural employer Box d—Establishment number. You may use this box
and file Form 943 and you are sending Forms W-2 for to identify separate establishments in your business. You
agricultural employees. For nonagricultural employees, may file a separate Form W-3, with Forms W-2, for each
send their Forms W-2 with a separate Form W-3, checking establishment even if they all have the same EIN; or you
the appropriate box. may use a single Form W-3 for all Forms W-2 of the same
944. Check this box if you file Form 944 (or Formulario type.
944 (sp), its Spanish-language version), and no other Box e—Employer identification number (EIN). Enter
category applies. the 9-digit EIN assigned to you by the IRS. The number
CT-1. Check this box if you are a railroad employer should be the same as shown on your Forms 941, 943,
sending Forms W-2 for employees covered under the 944, CT-1, or Schedule H (Form 1040) and in the
RRTA. Do not show employee RRTA tax in boxes 3 following format: 00-0000000. Do not truncate your EIN.
through 7. These boxes are only for social security and See Regulations section 31.6051-1(a)(1)(i)(A) and
Medicare information. If you also have employees who are 301.6109-4(b)(2)(iv). Do not use a prior owner's EIN. See
subject to social security and Medicare taxes, send that Box h—Other EIN used this year.
group's Forms W-2 with a separate Form W-3 and check
If you do not have an EIN when filing your Form W-3,
the “941” checkbox on that Form W-3.
enter “Applied For” in box e, not your social security
Hshld. emp. Check this box if you are a household number (SSN), and see Box b—Employer identification
employer sending Forms W-2 for household employees number (EIN).
and you did not include the household employee's taxes
on Forms 941, 943, or 944. Box f—Employer's name. Enter the same name as
shown on your Forms 941, 943, 944, CT-1, or Schedule H
(Form 1040).

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Box g—Employer's address and ZIP code. Enter your Federal employers reporting income taxes paid to the
address. CNMI under the 5517 agreement, enter the employer’s
identification number in box 15. See Federal employers in
Box h—Other EIN used this year. If you have used an the CNMI, earlier, for more information.
EIN (including a prior owner's EIN) on Forms 941, 943,
944, or CT-1 submitted for 2024 that is different from the Boxes 16 through 19 (not applicable to Forms
EIN reported on Form W-3 in box e, enter the other EIN W-2AS, W-2CM, W-2GU, and W-2VI). Enter the total of
used. Agents generally report the employer's EIN in box h. state/local wages and income tax shown in their
See Agent reporting. corresponding boxes on the Forms W-2 included with this
Form W-3. If the Forms W-2 show amounts from more
Employer's contact person, Employer's telephone than one state or locality, report them as one sum in the
number, Employer's fax number, and Employer's appropriate box on Form W-3. Verify that the amount
email address. Include this information for use by the reported in each box is an accurate total of the Forms
SSA if any questions arise during processing. The SSA W-2.
will notify the employer by email or postal mail to correct
Federal employers reporting income taxes paid to the
and resubmit reports from the information provided on
CNMI under the 5517 agreement, enter the total of CNMI
Form W-3.
wages on the Forms W-2 in box 16. Enter the total of
Payroll service providers, enter your client's income taxes shown on the Forms W-2 paid to the CNMI
! information for these fields. in box 17. See Federal employers in the CNMI, earlier, for
CAUTION more information.

The amounts to enter in boxes 1 through 19, Reconciling Forms W-2, W-3, 941, 943, 944,
TIP described next, are totals from only the Forms
W-2 (excluding any Forms W-2 marked “VOID”) CT-1, and Schedule H (Form 1040)
that you are sending with this Form W-3. Reconcile the amounts shown in boxes 2, 3, 5, and 7 from
all 2024 Forms W-3 with their respective amounts from the
Boxes 1 through 8. Enter the totals reported in boxes 1 2024 yearly totals from the quarterly Forms 941 or annual
through 8 on the Forms W-2. Forms 943, 944, CT-1 (box 2 only), and Schedule H (Form
1040). When there are discrepancies between amounts
Box 9. Do not enter an amount in box 9.
reported on Forms W-2 and W-3 filed with the SSA and on
Box 10—Dependent care benefits (not applicable to Forms 941, 943, 944, CT-1, or Schedule H (Form 1040)
Forms W-2AS, W-2CM, W-2GU, and W-2VI). Enter the filed with the IRS, you will be contacted to resolve the
total reported in box 10 on Forms W-2. discrepancies.
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, • Report bonuses as wages and as social security and
and EE in box 12 on Forms W-2. Do not enter a code. Medicare wages on Form W-2; and on Forms 941, 943,
The total of Form W-2 box 12 amounts reported 944, and Schedule H (Form 1040).
• 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
CAUTION Z, DD, and FF through II is not reported on Form
W-3. 941, 943, 944, and Schedule H (Form 1040).
• Report social security taxes withheld on Form W-2 in
Box 13—For third-party sick pay use only. Leave this box 4, not in box 3.
box blank. See Form 8922. • Report Medicare taxes withheld on Form W-2 in box 6,
not in box 5.
Box 14—Income tax withheld by payer of third-party Do not report a nonzero amount in box 4 if boxes 3 and
•
sick pay. Complete this box only if you are the employer 7 are both zero.
and have employees who had federal income tax withheld Do not report a nonzero amount in box 6 if box 5 is zero.
•
on third-party payments of sick pay. Show the total income Do not report an amount in box 5 that is less than the
•
tax withheld by third-party payers on payments to all of sum of boxes 3 and 7.
your employees. Although this tax is included in the box 2 Make sure that the social security wage amount for
•
total, it must be separately shown here. each employee does not exceed the annual social
Box 15—State/Employer's state ID number (territorial security wage base limit ($168,600 for 2024).
ID number for Forms W-2AS, W-2CM, W-2GU, and • Do not report noncash wages that are not subject to
W-2VI). Enter the two-letter abbreviation for the name of social security or Medicare taxes as social security or
the state or territory being reported on Form(s) W-2. Also Medicare wages.
enter your state- or territory-assigned ID number. If the • If you use an EIN on any quarterly Forms 941 for the
Forms W-2 being submitted with this Form W-3 contain year (or annual Forms 943, 944, CT-1, or Schedule H
wage and income tax information from more than one (Form 1040)) that is different from the EIN reported in box
state or territory, enter an “X” under “State” and do not e on Form W-3, enter the other EIN in box h on Form W-3.
enter any state or territory ID number.

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To reduce the discrepancies between amounts Do not use Form W-2c to correct Form W-2G, Certain
reported on Forms W-2 and W-3; and Forms 941, 943, Gambling Winnings. Instead, see the General Instructions
944, CT-1, and Schedule H (Form 1040): for Certain Information Returns for the current reporting
• Be sure that the amounts on Form W-3 are the total year.
amounts from Forms W-2. Use Form W-3c to send Copy A of Form W-2c to the
• Reconcile Form W-3 with your four quarterly Forms 941 SSA. Always file Form W-3c when submitting one or more
(or annual Forms 943, 944, CT-1, or Schedule H (Form Forms W-2c.
1040)) by comparing amounts reported for:
E-filing Forms W-2c and W-3c. The SSA encourages
1. Income tax withholding (box 2).
all employers to e-file using its secure BSO website.
2. Social security wages, Medicare wages and tips, E-filing can save you time and effort and helps ensure
and social security tips (boxes 3, 5, and 7). Form W-3 accuracy. See Requirement to e-file Forms W-2c for
should include Forms 941, 943, 944, or Schedule H (Form information on when you are required to e-file Forms
1040) adjustments only for the current year. If the Forms W-2c.
941, 943, or 944 adjustments include amounts for a prior
year, do not report those prior year adjustments on the Where to file paper Forms W-2c and W-3c. If you use
current year Forms W-2 and W-3. the U.S. Postal Service (other than Certified mail), send
Forms W-2c and W-3c to:
3. Social security and Medicare taxes (boxes 4 and 6).
The amounts shown on the four quarterly Forms 941 (or Social Security Administration
annual Forms 943, 944, or Schedule H (Form 1040)), Direct Operations Center
including current year adjustments, should be 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 If you use a private delivery service or Certified mail
match for valid reasons. If they do not match, you should through the U.S. Postal Service, send Forms W-2c and
determine that the reasons are valid. Retain your W-3c to:
reconciliation information in case you receive inquiries
Social Security Administration
from the IRS or the SSA.
Direct Operations Center
Attn: W-2c Process
General Instructions for Forms W-2c 1150 E. Mountain Drive
and W-3c 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 Do not send Forms W-2, W-2AS, W-2CM,
Forms W-2, W-2AS, W-2CM, W-2GU, W-2VI, or W-2c TIP W-2GU, or W-2VI to either of these addresses.
filed with the SSA. Also use Form W-2c to provide Instead, see Where to file paper Forms W-2 and
corrected Forms W-2, W-2AS, W-2CM, W-2GU, W-2VI, or W-3.
W-2c to employees.
Corrections reported on Form W-2c may require you to When to file. File Forms W-2c and W-3c as soon as
make corrections to your previously filed employment tax possible after you discover an error. Also provide Form
returns using the corresponding “X” form, such as Form W-2c to employees as soon as possible.
941-X, Adjusted Employer's QUARTERLY Federal Tax How to complete. If you file Forms W-2c and W-3c on
Return or Claim for Refund; Form 943-X, Adjusted paper, make all entries using dark or black ink in 12-point
Employer's Annual Federal Tax Return for Agricultural Courier font, if possible, and make sure all copies are
Employees or Claim for Refund; Form 944-X, Adjusted legible. See How to complete Form W-2.
Employer's ANNUAL Federal Tax Return or Claim for
If any item shows a change in the dollar amount and
Refund; or Form CT-1X, Adjusted Employer's Annual
one of the amounts is zero, enter “-0-.” Do not leave the
Railroad Retirement Tax Return or Claim for Refund. See
box blank.
section 13 of Pub. 15 (Circular E) and the Instructions for
Form CT-1X for more information. If you are making Who may sign Form W-3c. Generally, employers must
corrections to a previously filed Schedule H (Form 1040), sign Form W-3c. See Who may sign Form W-3.
see Pub. 926, Household Employer's Tax Guide. If an
employee repaid you for wages received in a prior year, Special Situations for Forms W-2c
also see Repayments.
Do not use Form W-2c to report corrections to back and W-3c
pay. Instead, see Pub. 957, Reporting Back Pay and Undeliverable Forms W-2c. See Undeliverable Forms
Special Wage Payments to the Social Security W-2.
Administration, and Form SSA-131, Employer Report of
Special Wage Payments.

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Correcting Forms W-2 and W-3 incorrect tax year and/or EIN on a previously submitted
Form W-2 or Form W-3, you must prepare two sets of
Corrections. Use the current version of Form W-2c to Forms W-2c and W-3c.
correct errors (such as incorrect name, SSN, or amount) Prepare one Form W-3c along with a Form W-2c for
•
on a previously filed Form W-2 or Form W-2c. File Copy A each affected employee. On the Form W-3c, enter the
of Form W-2c with the SSA. To e-file your corrections, see incorrect tax year in box a and the incorrect EIN originally
Correcting wage reports. reported in box h. Enter in the “Previously reported” boxes
If the SSA issues your employee a replacement card the money amounts that were on the original Form W-2. In
after a name change, or a new card with a different social the “Correct information” boxes, enter zeros.
security number after a change in alien work status, file a • Prepare a second Form W-3c along with a second Form
Form W-2c to correct the name/SSN reported on the most W-2c for each affected employee. On the Form W-3c,
recently filed Form W-2. It is not necessary to correct the enter the correct tax year in box a and/or the correct EIN in
prior years if the previous name and number were used for box e. Enter zeros in the “Previously reported” boxes, and
the years prior to the most recently filed Form W-2. enter the correct money amounts in the “Correct
File Form W-3c whenever you file a Form W-2c with the information” boxes.
SSA, even if you are only filing a Form W-2c to correct an Correcting more than one Form W-2 for an employee.
employee's name or SSN. However, see Employee's There are two ways to prepare a correction for an
incorrect address on Form W-2, later, for information on employee for whom more than one Form W-2 was filed
correcting an employee's address. See Correcting an under the same EIN for the tax year. You can (1) consider
incorrect tax year and/or EIN incorrectly reported on Form all the Forms W-2 when determining the amounts to enter
W-2 or Form W-3, later, if an error was made on a on Form W-2c, or (2) file a single Form W-2c to correct
previously filed Form W-3. only the incorrect Form W-2.
If you discover an error on Form W-2 after you issue it However, state, local, and federal government
to your employee but before you send it to the SSA, check employers who are preparing corrections for Medicare
the “VOID” box at the top of the incorrect Form W-2 on Qualified Government Employment (MQGE) employees
Copy A. Prepare a new Form W-2 with the correct must also follow the instructions in the Caution for state,
information, and send Copy A to the SSA. Write local, and federal government employers in the Specific
“CORRECTED” on the employee's new copies (B, C, and Instructions for Form W-2c.
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 Correcting more than one kind of form. You must use
page to the SSA. The “VOID” form will not be processed. a separate Form W-3c for each type of Form W-2 (Forms
Do not write “CORRECTED” on Copy A of Form W-2. 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
If you are making a correction for previously filed Forms
each kind of payer/employer combination in box c. If you
941, 941-SS, 943, 944, or CT-1, use the corresponding
are correcting more than one kind of form, please group
“X” forms, such as Forms 941-X, 943-X, 944-X, or CT-1X
forms of the same kind of payer/employer combination,
for the return period in which you found the error. See
and send them in separate groups.
section 13 of Pub. 15 (Circular E) and the Instructions for
Form CT-1X for more details. If you are making Employee's incorrect address on Form W-2. If you
corrections to a previously filed Schedule H (Form 1040), filed a Form W-2 with the SSA that reported an incorrect
see Pub. 926. Issue the employee a Form W-2c if the error address for the employee, but all other information on the
discovered was for the prior year and Form W-2 was filed Form W-2 was correct, do not file Form W-2c with the SSA
with the SSA. merely to correct the address.
Correcting an employee's name and/or SSN only. If However, if the address was incorrect on the Form W-2
you are correcting only an employee's name and/or SSN, furnished to the employee, you must do one of the
complete Form W-2c boxes d through i. Do not complete following.
boxes 1 through 20. Advise your employee to correct the • Issue a new, corrected Form W-2 to the employee that
SSN and/or name on their original Form W-2. includes the new address. Indicate “REISSUED
STATEMENT” on the new copies. Do not send Copy A of
If your employee is given a new social security card
Form W-2 to the SSA.
following an adjustment to their resident status that shows
a different name or SSN, file a Form W-2c for the most • Issue a Form W-2c to the employee that shows the
correct address in box i and all other correct information.
current year only.
Do not send Copy A of Form W-2c to the SSA.
Correcting an employee's name and SSN if the SSN • Reissue the Form W-2 with the incorrect address to the
was reported as blanks or zeros and the employee employee in an envelope showing the correct address or
name was reported as blanks. If you need to correct an otherwise deliver it to the employee.
employee's name and SSN, and the SSN was reported as
Two Forms W-2 were filed under the same EIN, but
blanks or zeros and the employee's name was reported as
only one should have been filed.
blanks, do not use Form W-2c to report the corrections.
You must contact the SSA at 800-772-6270 for Example. Two Forms W-2 were submitted for Taylor
instructions. Smith under the same EIN for the same tax year. One
Form W-2 correctly reported social security wages of
Correcting an incorrect tax year and/or EIN incorrect- $20,000. The other Form W-2 incorrectly reported social
ly reported on Form W-2 or Form W-3. To correct an

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security wages of $30,000. There are two ways to correct reported name was reported as blanks or not available,
this situation. 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
the previous name were reported as blanks, do
in box 3 under “Correct information”; or 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,
Two Forms W-2 were filed under the same EIN, but Suff. Always enter the employee's correct name. See
wages on one were incorrect. Boxes e and f—Employee's name and address for name
formatting information.
Example. Two Forms W-2 were submitted for Taylor
Smith under the same EIN for the same tax year. One Box i—Employee's address and ZIP code. Always
Form W-2 correctly reported social security wages of enter the employee’s correct address. See Boxes e and
$20,000. The other Form W-2 incorrectly reported social f—Employee's name and address for address formatting
security wages of $30,000, whereas $25,000 should have information.
been reported. There are two ways to correct this You must enter the employee's full name in boxes
situation. ! 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,
• File a Form W-3c along with one Form W-2c, entering enter under “Previously reported” the amount reported on
$30,000 in box 3 under “Previously reported” and $25,000 the original Form W-2 or the amount reported on a
in box 3 under “Correct information.” previously filed Form W-2c. Enter the correct amount
under “Correct information.”
Specific Instructions for Form W-2c Do not make an entry in any of these boxes on Copy A
unless you are making a change. However, see the
Box a—Employer's name, address, and ZIP code. Caution for state, local, or federal government employers
This entry should be the same as shown on your Forms below.
941, 941-SS, 943, 944, CT-1, or Schedule H (Form 1040).
Box 2—Federal income tax withheld. Use this box only
Box b—Employer identification number (EIN). Show to make corrections because of an administrative error.
the correct 9-digit EIN assigned to you by the IRS in the (An administrative error occurs only if the amount you
format 00-0000000. Do not truncate your EIN. See entered in box 2 of the incorrect Form W-2 was not the
Regulations section 31.6051-1(a)(1)(i)(A) and amount you actually withheld.) If you are correcting Forms
301.6109-4(b)(2)(iv). W-2AS, W-2CM, W-2GU, or W-2VI, box 2 is for income
Box c—Tax year/Form corrected. If you are correcting tax withheld for the applicable U.S. territory.
Form W-2, enter all 4 digits of the year of the form you are Boxes 5 and 6. Complete these boxes to correct
correcting. If you are correcting Form W-2AS, W-2CM, Medicare wages and tips and Medicare tax withheld.
W-2GU, W-2VI, or W-2c, enter all 4 digits of the year you (Exception—do not correct Additional Medicare Tax
are correcting, and also enter “AS,” “CM,” “GU,” “VI,” or “c” withheld unless you need to correct an administrative
to designate the form you are correcting. For example, error. An administrative error occurs only if the amount you
entering “2022” and “GU” indicates that you are correcting entered in box 6 of the incorrect Form W-2 is not the
a 2022 Form W-2GU. amount you actually withheld.) State, local, or federal
Box d—Employee's correct SSN. You must enter the government employers should also use these boxes to
employee's correct SSN even if it was correct on the correct MQGE wages. Box 5 must equal or exceed the
original Form W-2. If you are correcting an employee's sum of boxes 3 and 7.
SSN, you must also complete boxes e through i. A state, local, or federal government employer
Box e—Corrected SSN and/or name. Check this box ! correcting only social security wages and/or social
only if you are correcting the employee’s SSN, name, or CAUTION security tips (boxes 3 and/or 7) for an MQGE
both SSN and name. You must also complete boxes d and employee must also complete Medicare wages and tips in
f through i. box 5. Enter the total Medicare wages and tips, including
MQGE-only wages, even if there is no change to the total
Box f—Employee's previously reported SSN. Medicare wages and tips previously reported.
Complete this box if you are correcting an employee’s
previously reported incorrect SSN and/or name. If the Boxes 8, 10, and 11. Use these boxes to correct
previous SSN was reported as blanks or not available, allocated tips, dependent care benefits, or deferrals and
then box f should be all zeros. distributions relating to nonqualified plans.
Box g—Employee's previously reported name. Box 12—Codes. Complete these boxes to correct any of
Complete this box if you are correcting an employee’s the coded items shown on Forms W-2. Examples include
previously reported incorrect SSN and/or name. You must uncollected social security and/or Medicare taxes on tips,
enter the employee’s previously reported full name in box taxable cost of group-term life insurance coverage over
g exactly as it was previously reported. If the previous $50,000, elective deferrals (codes D through H, S, Y, AA,

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BB, and EE), sick pay not includible as income, and incorrect payer type in the “Explain decreases here” area
employee business expenses. See Box 12—Codes in below boxes 18 and 19.
Specific Instructions for Form W-2 for the proper format to 941/941-SS. Check this box if you file Form 941 or
use in reporting coded items from box 12 of Forms W-2. Form 941-SS. If you are a railroad employer sending
Employers should enter both the code and dollar Forms W-2c for employees covered under the RRTA,
amount for both fields on Form W-2c. check the “CT-1” checkbox.
If a single Form W-2c does not provide enough blank Military. Check this box if you are a military employer
spaces for corrections, use additional Forms W-2c. correcting Forms W-2 for members of the uniformed
services.
Box 13. Check the boxes in box 13, under “Previously 943. Check this box if you file Form 943 and you are
reported,” as they were checked on the original Form W-2. correcting Forms W-2 for agricultural employees. For
Under “Correct information,” check them as they should nonagricultural employees, send Forms W-2c with a
have been checked. For example, if you checked the separate Form W-3c, generally with the 941/941-SS box
“Retirement plan” box on the original Form W-2 by checked.
mistake, check the “Retirement plan” checkbox in box 13 944. Check this box if you file Form 944.
under “Previously reported,” but do not check the
CT-1. Check this box if you are a railroad employer
“Retirement plan” checkbox in box 13 under “Correct
correcting Forms W-2 for employees covered under the
information.”
RRTA. If you also have to correct forms of employees who
Box 14. Use this box to correct items reported in box 14 are subject to social security and Medicare taxes,
of the original Form W-2 or on a prior Form W-2c. If complete a separate Form W-3c with the “941/941-SS”
possible, complete box 14 on Copies B, C, 1, and 2 of box or “944” box checked instead.
Form W-2c only, not on Copy A. Hshld. emp. Check this box if you are a household
Boxes 15 through 20—State/Local taxes. If your only employer correcting Forms W-2 for household employees
changes to the original Form W-2 are to state or local and you filed a Schedule H (Form 1040). If you also have
data, do not send Copy A of Form W-2c to the SSA. to correct forms of employees who are not household
Instead, send Form W-2c to the appropriate state or local employees, complete a separate Form W-3c.
agency and furnish copies to your employees. Medicare govt. emp. Check this box if you are a U.S.,
state, or local agency filing corrections for employees
Correcting state information. Contact your state or subject only to Medicare taxes.
locality for specific reporting information.
Box c—Kind of Employer. Check the box that applies to
you. Check only one box. If your previous Form W-3 or
Specific Instructions for Form W-3c W-3SS was checked incorrectly, report your prior incorrect
Do not staple or tape the Forms W-2c to Form W-3c or to employer type in the “Explain decreases here” area below
each other. File a separate Form W-3c for each tax year, boxes 18 and 19.
for each type of form, and for each kind of payer/employer None apply. Check this box if none of the checkboxes
combination. (The “Third-party sick pay” indicator box described next apply to you.
does not designate a separate kind of payer or employer.) 501c non-govt. Check this box if you are a
Make a copy of Form W-3c for your records. non-governmental tax-exempt 501(c) organization. Types
In the money boxes of Form W-3c, total the amounts of 501(c) non-governmental organizations include private
from each box and column on the Forms W-2c you are foundations, public charities, social and recreation clubs,
sending. and veterans organizations. For additional examples of
501(c) non-governmental organizations, see chapters 3
Box a—Tax year/Form corrected. Enter all 4 digits of and 4 of Pub. 557, Tax-Exempt Status for Your
the year of the form you are correcting and the type of Organization.
form you are correcting. For the type of form, enter “2,” State/local non-501c. Check this box if you are a state
“2AS,” “2CM,” “2GU,” “2VI,” “2c,” “3,” “3SS,” or “3c.” For or local government or instrumentality. This includes cities,
example, entering “2022” and “2” indicates that all the townships, counties, special-purpose districts, public
forms being corrected are 2022 Forms W-2. school districts, or other publicly owned entities with
Box b—Employer's name, address, and ZIP code. governmental authority.
This should be the same as shown on your Forms 941, State/local 501c. Check this box if you are a state or
941-SS, 943, 944, CT-1, or Schedule H (Form 1040). local government or instrumentality, and you have
Include the suite, room, or other unit number after the received a determination letter from the IRS indicating that
street address. If the post office does not deliver mail to you are also a tax-exempt organization under section
the street address and you use a P.O. box, show the P.O. 501(c)(3).
box number instead of the street address. Federal govt. Check this box if you are a federal
The IRS will not use Form W-3c to update your government entity or instrumentality.
TIP address of record. If you wish to change your Box c—Third-party sick pay. Check this box if you are a
address, file Form 8822 or Form 8822-B. third-party sick pay payer (or are reporting sick pay
payments made by a third party) correcting Forms W-2
Box c—Kind of Payer. Check the box that applies to with the “Third-party sick pay” checkbox in box 13 of Form
you. Check only one box. If your previous Form W-3 or W-2c under “Correct information” checked. File a separate
Form W-3SS was checked incorrectly, report your prior

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Form W-3c for each payer/employer combination Explain decreases here. Explain any decrease to
reporting “Third-party sick pay” on Form W-2c. amounts “Previously reported.” Also report here any
Box d—Number of Forms W-2c. Show the number of previous incorrect entry in box c, “Kind of Payer” or “Kind
individual Forms W-2c filed with this Form W-3c or enter of Employer.” Enclose (but do not attach) additional sheets
“-0-” if you are correcting only a previously filed Form W-3 explaining your decreases, if necessary. Include your
or Form W-3SS. name and EIN on any additional sheets.
Box e—Employer identification number (EIN). Enter Signature. Sign and date the form. Also enter your title
the correct number assigned to you by the IRS in the and employer's contact person, employer's telephone
following format: 00-0000000. Do not truncate your EIN. number, employer's fax number, and employer's email
See Regulations section 31.6051-1(a)(1)(i)(A) and address, if available. If you are not the employer, see Who
301.6109-4(b)(2)(iv). If you are correcting your EIN, enter may sign Form W-3.
the originally reported federal EIN you used in box h.
Privacy Act and Paperwork Reduction Act Notice. We
Box f—Establishment number. You may use this box to ask for the information on Forms W-2 and W-3 to carry out
identify separate establishments in your business. You the Internal Revenue laws of the United States. We need it
may file a separate Form W-3c, with Forms W-2c, for each to figure and collect the right amount of tax. Section 6051
establishment or you may use a single Form W-3c for all and its regulations require you to furnish wage and tax
Forms W-2c. You do not have to complete this item; it is statements to employees, the Social Security
optional. Administration, and the Internal Revenue Service. Section
Box g—Employer's state ID number. You are not 6109 requires you to provide your employer identification
required to complete this box. This number is assigned by number (EIN). Failure to provide this information in a
the individual state where your business is located. timely manner or providing false or fraudulent information
However, you may want to complete this item if you use may subject you to penalties.
copies of this form for your state returns. You are not required to provide the information
Box h—Employer's originally reported EIN. Your requested on a form that is subject to the Paperwork
correct number must appear in box e. Make an entry here Reduction Act unless the form displays a valid OMB
only if the number on the original form was incorrect. control number. Books or records relating to a form or its
instructions must be retained as long as their contents
Box i—Incorrect establishment number. You may use
may become material in the administration of any Internal
this box to correct an establishment number.
Revenue law.
Box j—Employer's incorrect state ID number. Use
Generally, tax returns and return information are
this box to make any corrections to your previously
confidential, as required by section 6103. However,
reported state ID number.
section 6103 allows or requires the Internal Revenue
Boxes 1 through 8, 10, and 11. Enter the total of Service to disclose or give the information shown on your
amounts reported in boxes 1 through 8, 10, and 11 as return to others as described in the Code. For example,
“Previously reported” and “Correct information” from we may disclose your tax information to the Department of
Forms W-2c. Justice for civil and/or criminal litigation, and to cities,
Box 12a—Deferred compensation. Enter the total of states, the District of Columbia, and U.S. commonwealths
amounts reported with codes D through H, S, Y, AA, BB, and territories for use in administering their tax laws. We
and EE as “Previously reported” and “Correct information” may also disclose this information to other countries under
from Forms W-2c. a tax treaty, to federal and state agencies to enforce
federal nontax criminal laws, or to federal law enforcement
The total of Form W-2c box 12 amounts reported and intelligence agencies to combat terrorism.
! with codes A through C, J through R, T through W, The time needed to complete and file these forms will
CAUTION Z, DD, and FF through II is not reported on Form
W-3c. vary depending on individual circumstances. The
estimated average times are: Form W-2—30 minutes;
Box 14—Inc. tax w/h by third-party sick pay payer. Form W-3—28 minutes; Form W-2c—40 minutes; Form
Enter the amount previously reported and the corrected W-3c—51 minutes. If you have comments concerning the
amount of income tax withheld on third-party payments of accuracy of these time estimates or suggestions for
sick pay. Although this tax is included in the box 2 making these forms simpler, we would be happy to hear
amounts, it must be shown separately here. from you. You can send us comments from IRS.gov/
FormComments. Or you can write to the Internal Revenue
Boxes 16 through 19. If your only changes to the Forms Service, Tax Forms and Publications Division, 1111
W-2c and W-3c are to the state and local data, do not Constitution Ave. NW, IR-6526, Washington, DC 20224.
send either Copy A of Form W-2c or Form W-3c to the Do not send Forms W-2 and W-3 to this address. Instead,
SSA. Instead, send the forms to the appropriate state or see Where to file paper Forms W-2 and W-3.
local agency and furnish copies of Form W-2c to your
employees.

General Instructions for Forms W-2 and W-3 (2024) 31

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                                          Form W-2 Reference Guide for Box 12 Codes

A        Uncollected social security or RRTA tax on tips  L Substantiated employee business expense                 Y     Deferrals under a section 409A nonqualified 
                                                            reimbursements                                                deferred compensation plan 
B        Uncollected Medicare tax on tips (but not        M Uncollected social security or RRTA tax on              Z     Income under a nonqualified deferred 
         Additional Medicare Tax)                           taxable cost of group-term life insurance over                compensation plan that fails to satisfy 
                                                            $50,000 (former employees only)                               section 409A
C        Taxable cost of group-term life insurance over   N Uncollected Medicare tax on taxable cost of             AA    Designated Roth contributions under a 
         $50,000                                            group-term life insurance over $50,000 (but not               section 401(k) plan
                                                            Additional Medicare Tax) (former employees 
                                                            only) 
D        Elective deferrals under a section 401(k) cash   P Excludable moving expense reimbursements                BB    Designated Roth contributions under a 
         or deferred arrangement plan (including a          paid directly to members of the Armed Forces                  section 403(b) plan
         SIMPLE 401(k) arrangement)
E        Elective deferrals under a section 403(b) salary Q Nontaxable combat pay                                   DD    Cost of employer-sponsored health coverage
         reduction agreement
F        Elective deferrals under a section 408(k)(6)     R Employer contributions to an Archer MSA                 EE    Designated Roth contributions under a 
         salary reduction SEP                                                                                             governmental section 457(b) plan
G        Elective deferrals and employer contributions    S Employee salary reduction contributions under           FF    Permitted benefits under a qualified small 
         (including nonelective deferrals) to a section     a section 408(p) SIMPLE plan                                  employer health reimbursement arrangement
         457(b) deferred compensation plan
H        Elective deferrals to a section 501(c)(18)(D)    T Adoption benefits                                       GG    Income from qualified equity grants under 
         tax-exempt organization plan                                                                                     section 83(i)
J        Nontaxable sick pay                              V Income from exercise of nonstatutory stock              HH    Aggregate deferrals under section 83(i) 
                                                            option(s)                                                     elections as of the close of the calendar year
K        20% excise tax on excess golden parachute        W Employer contributions (including employee              II    Medicaid waiver payments excluded from 
         payments                                           contributions through a cafeteria plan) to an                 gross income under Notice 2014-7
                                                            employee's health savings account (HSA)
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                           investments)
457 plan)
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             discretionary and no contribution is made by end of 
                                                        participant's account                                    plan year
See Box 13 Checkboxes.

32                                                                                            General Instructions for Forms W-2 and W-3 (2024)

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                               Nonqualified Deferred Compensation Reporting Example Chart

Example                                                                           How to report on Form W-2
Example 1—Deferral, immediately vested (no risk of forfeiture).                   Box 1 = $180 ($200 – $20)
Regular wages: $200                                                               Boxes 3 and 5 = $210 ($200 + $10) 
Defer, vested: $20                                                                Box 11 = $0
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) 
Regular wages: $200                                                               Box 11 = $0
Defer, not vested: $20 
Employer match, not vested: $10
Example 3—Deferral, immediately vested. Prior-year deferrals and employer         Box 1 = $180 ($200 – $20) 
matches are now vesting.                                                          Boxes 3 and 5 = $315 ($200 + $100 + $15) 
Regular wages: $200                                                               Box 11 = $115 ($100 + $15)
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) 
deferrals.                                                                        Boxes 3 and 5 = $100 
Regular wages: $100                                                               Box 11 = $50
Distribution: $50
Special Rule for W-2 Box 11: Distributions and Deferrals in the Same Year—Form    If, in the same year, there are NQDC distributions and deferrals that are reportable 
SSA-131                                                                           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) 
prior-year deferrals.                                                             Boxes 3 and 5 = $210 ($200 + $10)
Regular wages: $200                                                               Box 11 = $0 
Defer, vested: $20                                                                 
Employer match, vested: $10                                                       Form SSA-131 = $210 ($230 (box 1) – $50 (distribution) + $30 (vested employee 
Distribution: $50                                                                 and employer deferrals))
Example 6—Deferral, delayed vesting, and distributions. No vesting of prior-year  Box 1 = $230 ($200 – $20 + $50) 
deferrals.                                                                        Boxes 3 and 5 = $180 ($200 – $20) 
Regular wages: $200                                                               Box 11 = $50
Defer, not vested: $20 
Distribution: $50
Example 7—Deferral, immediately vested, and distributions. Prior-year deferrals   Box 1 = $230 ($200 – $20 + $50) 
and employer matches are now vesting.                                             Boxes 3 and 5 = $315 ($200 + $100 + $15)
Regular wages: $200                                                               Box 11 = $0 
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) 
employer matches are now vesting.                                                 Boxes 3 and 5 = $295 ($200 – $20 + $100 + $15) 
Regular wages: $200                                                               Box 11 = $0 
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)
See Nonqualified deferred compensation plans.

General Instructions for Forms W-2 and W-3 (2024)                                                                                                                     33

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                      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 
If the amount cannot be reasonably ascertained (the employer is unable to     amount as wages paid on the last day of the calendar year (the “first year”). If the 
calculate an amount for a year by December 31), the employer can use two      employer underestimates the amount deferred and, thereby, underdeposits social 
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                                                Box 12, code Z = $400
Example 9—Deferral, immediately vested. No distributions. Plan failure.       • Amount in the plan account on December 31, 2010, not subject to risk of 
Plan balance on January 1, 2010: $325, vested                                 forfeiture and not included in prior-year income: $400 ($325 + $50 + $25)
Regular wages: $100                                                           • Current-year distribution: $0
Defer, vested: $50                                                            • $400 ($0 + $400)
Employer match, vested: $25                                                   Box 1 = $450 ($100 – $50 + $400) 
Plan failure in 2010.                                                         Boxes 3 and 5 = $125 ($100 + $25) 
                                                                              Box 11 = $0 
                                                                               
                                                                              Form SSA-131 = not required
Section 409A NQDC Plan Failure                                                Box 12, code Z = $300
Example 10—Deferral, some delayed vesting, and distributions. Plan failure.   • Amount in the plan account on December 31, 2010, not subject to risk of 
Plan balance on January 1, 2010: $250 vested; $75 not vested                  forfeiture and not included in prior-year income: $100 ($250 + $50 – $200)
Regular wages: $100                                                           • Current-year distribution: $200
Defer, vested: $50                                                            • $100 + $200 = $300
Employer match, not vested: $25                                               Box 1 = $350 ($100 – $50 + $300 (code Z amount, which already includes the 
Distribution: $200                                                            distribution)) 
Plan failure in 2010.                                                         Boxes 3 and 5 = $100 
Vesting of prior-year deferrals and employer matches: $0                      Box 11 = $0 
                                                                               
                                                                              Form SSA-131 = $100 ($250 (what box 1 would have been without plan failure) – 
                                                                              $200 (distribution) + $50 (vested deferral))
See Nonqualified deferred compensation plans.

34                                                                                           General Instructions for Forms W-2 and W-3 (2024)

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Index
 
                                                       Code W—Employer contributions to a health 
501(c) non-governmental organizations        25 30,       savings account (HSA)      22                             I
                                                       Code Y—Deferrals under a section 409A 
A                                                         nonqualified deferred compensation plan            22     Income tax withheld  29
                                                       Code Z—Income under section 409A on a                        Individual taxpayer identification number 
Additional Medicare Tax withheld   3 12 14 19, , , ,      nonqualified deferred compensation plan            22      (ITIN)   8 17, 
  21 22,                                             Common errors         6                                        Information reporting customer service site   6
Adoption benefits 9 19 22, ,                         Commonwealth of the Northern Mariana                            Deaf or hard-of-hearing   6
Agent reporting 9                                      Islands  8                                                   IRS.gov 6
Agricultural employers 11 25 30, ,                   Control number        18 25, 
Allocated tips 20                                    Corrections   4 27 28, , 
American Samoa    7                                  Corrections and VOID Forms W-2           4 17,                 K
Archer MSA 9 18 19 22, , ,                           Cost of employer-sponsored health coverage              5,     Kind of Employer  25 30, 
                                                       23                                                           Kind of Payer 25 30, 
B
                                                     D
Bitcoin 15                                                                                                          L
Box 14—Other   24                                    Deceased employee's wages           9                          Lost Form W-2—reissued statement     13
Business Services Online (BSO)     3 6 27- ,         Deferred compensation        26 31, 
                                                     Dependent care benefits      20 26,                            M
                                                     Designated Roth contributions          10 18 23, , 
C                                                    Disability payments     4                                      Medicaid waiver payments     3
Calendar year basis 17                               Due date(s)   7                                                Medicare tax withheld  3 14 19, , 
Clergy and religious workers  9                                                                                     Medicare wages and tips    19
Codes for box 12, Form W-2    20 29 31, ,            E                                                              Military differential pay 13
  Code A—Uncollected social security or RRTA tax                                                                    Military employers 20 25 30, , 
  on tips  21                                        E-filing 4 6 27,  ,                                            Military Spouses Residency Relief Act 
  Code AA—Designated Roth contributions under        Earned income tax credit (EITC) notice           4              (MSRRA)    5
  a section 401(k) plan      23                      Educational assistance programs              10 18,            Moving expenses   13 22, 
  Code B—Uncollected Medicare tax on tips      21    Election workers      11                                       Multiple Forms W-2 issued to employee     17
  Code BB—Designated Roth contributions under        Elective deferrals    21 22, 
  a section 403(b) plan      23                      Electronic employee statements         4                       N
  Code C—Taxable cost of group-term life             Employee business expense 
  insurance over $50,000      21                       reimbursements         11 18 22, ,                           Nonqualified compensation plans    22
  Code D—Elective deferrals under section 401(k)     Employee's name and address            18 29,                  Nonqualified deferred compensation plans      5 13, 
  cash or deferred arrangement (plan)        21      Employee's taxes paid by employer            11 18,            Nonqualified Deferred Compensation Reporting 
  Code DD—Cost of employer-sponsored health          Employer identification number (EIN)           18 25 29, ,   ,  Example Chart     32 33, 
  coverage      23                                     31                                                           Nonqualified plans 20 26, 
  Code E—Elective deferrals under a section          Employer's name and address            18 25 26 29 30, , , ,   Nonstatutory stock option(s)     22
  403(b) salary reduction agreement       21         Employment tax information      6                              Nontaxable combat pay     22
  Code EE—Designated Roth contributions under        Establishment number         25 31, 
  a governmental section 457(b) plan         23
  Code F—Elective deferrals under a section          Extensions  7 8,                                               O
  408(k)(6) salary reduction SEP     22
  Code FF—Permitted benefits under a qualified       F                                                              Other EIN 26
  small employer health reimbursement 
  arrangement      23                                Federal employers in the CNMI          11 25,                  P
  Code G—Elective deferrals and employer             Federal income tax withheld     19
  contributions (including nonelective deferrals)    Foreign agricultural workers    11                             Penalties 15
  to any governmental or nongovernmental             Form 941 25                                                     Civil damages for fraudulent filing of Forms 
  section 457(b) deferred compensation               Form 941 or 941-SS      30                                      W-2      17
  plan     22                                                                                                        Exceptions to the penalty   16
  Code GG—Income from qualified equity grants        Form 944 5 25 30,   , 
  under section 83(i)      23                        Form W-2 Copy 1       7                                         Failure to file correct information returns by the 
                                                                                                                     due date       16
  Code H—Elective deferrals under section 501(c)     Forms W-2 for U.S. territories       5                          Failure to furnish correct payee statements  16
  (18)(D) tax-exempt organization plan       22      Fringe benefits       12 18,                                    Intentional disregard of filing requirements 16
  Code HH—Aggregate deferrals under section          Furnishing Forms W-2 to employees            8                  Intentional disregard of payee statement 
  83(i) elections as of the close of the calendar                                                                    requirements      17
  year     24
  Code II—Medicaid waiver payments    24             G                                                               Small businesses    16
  Code J—Nontaxable sick pay    22                   General Instructions for Forms W-2 and W-3            6        Privacy Act and Paperwork Reduction Act 
                                                                                                                     Notice   31
  Code K—20% excise tax on excess golden             General instructions for Forms W-2c and 
  parachute payments       22                          W-3c   27
  Code L—Substantiated employee business             Golden parachute payments       12 22,                         Q
  expense reimbursements        22                   Government employers         12 25 30, ,                       Qualified equity grants under section 83(i)   13
  Code M—Uncollected social security or RRTA tax     Governmental section 457(b) plans            4                 Qualified small employer health reimbursement 
  on taxable cost of group-term life insurance       Group-term life insurance    12 19 21, ,                        arrangement    23
  over $50,000 (for former employees).       22
  Code N—Uncollected Medicare tax on taxable         Guam 7
  cost of group-term life insurance over $50,000                                                                    R
  (for former employees)      22                     H                                                              Railroad employers   14 25 30, , 
  Code P—Excludable moving expense 
  reimbursements paid directly to a member of        Health flexible spending arrangement (FSA)            3,       Reconciling Forms W-2, W-3, 941, 943, 944, CT-1, 
  the U.S. Armed Forces       22                       12                                                            and Schedule H (Form 1040)        26
  Code Q—Nontaxable combat pay     22                Health savings account (HSA)         12 22,                    Reference Guide for Form W-2 Box 12 Codes       31
  Code R—Employer contributions to an Archer         Help 6                                                         Rejected wage reports     3
  MSA      22                                        Household employers          7 11 25 30, , ,                   Repayments, wages received in error  14
  Code S—Employee salary reduction                   How to complete a form       27                                Retirement Plan Checkbox Decision Chart       32
  contributions under a section 408(p) SIMPLE        How to complete Form W-2        17                             Retirement plans 24 32, 
  plan     22                                        How to complete Form W-3        25
  Code T—Adoption benefits    22                     How to get forms and publications            6                 S
  Code V—Income from the exercise of 
  nonstatutory stock option(s)     22                                                                               Scholarship and fellowship grants  14

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SEP arrangements     15 19,                       State or territorial ID number 26 31,           Uncollected taxes on tips 21
Severance payments   5                            Statutory employee    18 24,                    Undeliverable Forms W-2   8 27, 
Shipping and mailing Form W-2   8                 Substitute forms 5                              United States Virgin Islands 7
Sick pay 15 22 30 31, , ,                         Successor/predecessor employers        15       USERRA contributions      15 21 24, , 
Signing bonuses 19
SIMPLE IRA plans 15 19 22, ,                      T                                               V
SIMPLE retirement account    15 19 22, , 
Social security number (SSN) 3 8 17 29,  , ,      Taxpayer identification numbers (TINs)    8 17, Virtual currency 15
Social security tax withheld 19                   Terminating a business     15                   VOID Forms W-2   17 28, 
Social security tips 20                           Third-party sick pay  25 26 30 31, , , 
Social security wages     19                      Third-party sick pay recap reporting   24       W
Special reporting situations for Form W-2    9    Tier 1 railroad retirement (RRTA) tax  9 14, 
Special situations for Forms W-2c and W-3c     27 Tier 2 railroad retirement (RRTA) tax  9 14,    Wages 18
Specific instructions for Form W-2  17            Tips 18 21-                                     Waiver from e-filing 5
Specific instructions for Form W-2c 29            Total number of Forms W-2      25               When to file 7 27, 
Specific instructions for Form W-3  25                                                            When to furnish Forms W-2 to employees 8
Specific instructions for Form W-3c 30            U                                               Where to file 7 27, 
                                                                                                  Who may sign   7 27 31, , 
State and local tax information 24                U.S. territories 5 7 8,  ,                      Who must file 6 7, 
State or local 501(c) organizations 25 30,        Uncollected taxes on group-term life 
State or local non-501(c) organizations  25 30,     insurance 22

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