Attention: 

You may file Forms W-2 and W-3 electronically on the SSA’s Employer 
W-2 Filing Instructions and Information web page, which is also accessible 
at www.socialsecurity.gov/employer.  You can create fill-in versions of 
Forms W-2 and W-3 for filing with SSA. You may also print out copies for 
filing with state or local governments, distribution to your employees, and 
for your records.

Note: Copy A of this form is provided for informational purposes only. Copy A appears in 
red, similar to the official IRS form. The official printed version of this IRS form is scannable, 
but the online version of it, printed from this website, is not. Do not print and file Copy A 
downloaded from this website with the SSA; a penalty may be imposed for filing forms that 
can’t be scanned. See the penalties section in the current General Instructions for Forms 
W-2 and W-3, available at www.irs.gov/w2, for more information.

Please note that Copy B and other copies of this form, which appear in black, may be 
downloaded, filled in, and printed and used to satisfy the requirement to provide the 
information to the recipient.

To order official IRS information returns such as Forms W-2 and W-3, which include a 
scannable Copy A for filing, go to IRS’ Online Ordering for Information Returns and 
Employer Returns page, or visit www.irs.gov/orderforms and click on Employer and 
Information returns. We’ll mail you the scannable forms and any other products you order.

See IRS Publications 1141,1167  , and1179 for more information about printing these tax 
forms.

                                     a  Employee’s social security number
     22222          VOID                                                 For Official Use Only  
                                                                         OMB No. 1545-0008 
b  Employer identification number (EIN)                                               1   Wages, tips, other compensation   2   VI income tax withheld

c  Employer’s name, address, and ZIP code                                             3   Social security wages             4   Social security tax withheld

                                                                                      5   Medicare wages and tips           6   Medicare tax withheld

                                                                                      7   Social security tips              8   

d  Control number                                                                     9                                     10   

e  Employee’s first name and initial    Last name                            Suff.    11   Nonqualified plans               12a Cdoe See instructions for box 12
                                                                                      13  Statutory Retirement  Third-party 
                                                                                          employee  plan        sick pay
                                                                                                                            12bCdoe
                                                                                      14  Other
                                                                                                                            12cCdoe
                                                                                                                            12dCo 
f  Employee’s address and ZIP code                                                                                          de

                          U.S. Virgin Islands                                                            Department of the Treasury—Internal Revenue Service
Form W-2VI                Wage and Tax Statement                         2024                                   For Privacy Act and Paperwork Reduction Act 
Copy A—For Social Security Administration. Send this entire page with Copy A of                                              Notice, see the separate instructions.
Form W-3SS to the Social Security Administration; photocopies are not acceptable.                                                        Cat. No. 49977C
                                          Do Not Cut, Fold, or Staple Forms on This Page 

                                     a  Employee’s social security number
     22222          VOID                                                  OMB No. 1545-0008 
b  Employer identification number (EIN)                                         1   Wages, tips, other compensation   2   VI income tax withheld

c  Employer’s name, address, and ZIP code                                       3   Social security wages             4   Social security tax withheld

                                                                                5   Medicare wages and tips           6   Medicare tax withheld

                                                                                7   Social security tips              8   

d  Control number                                                               9                                     10   

e  Employee’s first name and initial    Last name                         Suff. 11   Nonqualified plans               12a Cdoe
                                                                                13  Statutory Retirement  Third-party 
                                                                                    employee  plan        sick pay
                                                                                                                      12bCdoe
                                                                                14  Other
                                                                                                                      12cCdoe
                                                                                                                      12dCo 
f  Employee’s address and ZIP code                                                                                    de

                          U.S. Virgin Islands                                                      Department of the Treasury—Internal Revenue Service
Form W-2VI                Wage and Tax Statement                         2024
Copy 1—For VI Bureau of Internal Revenue

                                     a  Employee’s social security number
                                                                          OMB No. 1545-0008 
b  Employer identification number (EIN)                                         1   Wages, tips, other compensation   2   VI income tax withheld

c  Employer’s name, address, and ZIP code                                       3   Social security wages             4   Social security tax withheld

                                                                                5   Medicare wages and tips           6   Medicare tax withheld

                                                                                7   Social security tips              8   

d  Control number                                                               9                                     10   

e  Employee’s first name and initial    Last name                         Suff. 11   Nonqualified plans               12aCdoe   See instructions for box 12
                                                                                13  Statutory Retirement  Third-party 
                                                                                    employee  plan        sick pay
                                                                                                                      12bCdoe
                                                                                14  Other
                                                                                                                      12cCdoe
                                                                                                                      12dCo 
f  Employee’s address and ZIP code                                                                                    de

                          U.S. Virgin Islands                                                      Department of the Treasury—Internal Revenue Service 
Form W-2VI                Wage and Tax Statement                         2024                                     This information is being furnished to the 
Copy B—To Be Filed With Employee’s VI Tax Return                                                                              V.I. Bureau of Internal Revenue. 

Future developments. For the latest information about developments related to          the United States, you must claim the excess tax as a credit on Form 1040 or 
Form W-2VI, such as legislation enacted after it was published, go to                  1040-SR. 
www.irs.gov/FormW2VI.                                                                  Unreported tip income. You must file Form 4137 with your income tax return to 
                                                                                       figure the social security and Medicare tax owed on tips you didn’t report to your 
Notice to Employee                                                                     employer. Enter this amount on the wages line of your tax return. (Form 1040-SS 
                                                                                       filers, see the instructions for Form 1040-SS, Part I, line 6.) By filing this form, your 
Do you have to file? Refer to the Form 1040 instructions to determine if you are       social security tips will be credited to your social security record (used to figure 
required to file a tax return. Even if you don’t have to file a tax return, you may be your benefits).  
eligible for a refund if box 2 shows an amount or if you are eligible for any credit.  (See also Instructions for Employee on this page and the back of Copy C.)
Copies B and C; corrections. File Copy B of this form with your 2024 U.S. Virgin 
Islands income tax return. Keep Copy C for your records. If your name, social 
security number (SSN), or address is incorrect, correct Copies B and C and ask         Instructions for Employee
your employer to correct your employment record. Be sure to ask your employer 
to file Form W-2c, Corrected Wage and Tax Statement, with the Social Security          (See also Notice to Employee on this page.)
Administration (SSA) to correct any name, amount, or SSN error reported to the         Box 5. You may be required to report this amount on Form 8959. See the Form 
SSA. Be sure to get your copies of Form W-2c from your employer for all                1040 instructions to determine if you are required to complete Form 8959.
corrections made so you may file them with your tax return.                            Box 6. This amount includes the 1.45% Medicare tax withheld on all Medicare 
Estimated tax. If you expect to owe $1,000 or more in tax for 2025, you may have       wages and tips shown in box 5, as well as the 0.9% Additional Medicare Tax on 
to make estimated tax payments to your local territory tax department. You may         any of those Medicare wages and tips above $200,000. 
also have to make estimated tax payments to the U.S. Internal Revenue Service if       Box 11. This amount is (a) reported in box 1 if it is a distribution made to you from 
you are subject to self-employment taxes. See Pub. 570 for additional information.     a nonqualified deferred compensation or nongovernmental section 457(b) plan, or 
Employee’s social security number (SSN). For your protection, this form may            (b) included in box 3 and/or box 5 if it is a prior year deferral under a nonqualified 
show only the last four digits of your SSN. However, your employer has reported        or section 457(b) plan that became taxable for social security and Medicare taxes 
your complete SSN to the V.I. Bureau of Internal Revenue and the SSA.                  this year because there is no longer a substantial risk of forfeiture of your right to 
Clergy and religious workers. If you aren’t subject to social security and             the deferred amount. This box shouldn’t be used if you had a deferral and a 
Medicare taxes, see Pub. 517.                                                          distribution in the same calendar year. If you made a deferral and received a 
                                                                                       distribution in the same calendar year, and you are or will be age 62 by the end of 
Cost of employer-sponsored health coverage (if such cost is provided by the            the calendar year, your employer should file Form SSA-131, Employer Report of 
employer). The reporting in box 12, using code DD, of the cost of employer-            Special Wage Payments, with the Social Security Administration and give you a 
sponsored health coverage is for your information only. The amount reported            copy.
with code DD is not taxable.                                                                   The following list explains the codes shown in box 12. You may need this 
                                                                                       Box 12.
Credit for excess social security tax. If one employer paid you wages during           information to complete your tax return. Elective deferrals (codes D, E, F, and S) 
2024 and more than $10,453.20 in social security tax was withheld, you can claim       and designated Roth contributions (codes AA, BB, and EE) under all plans are 
a refund of the excess by filing Form 1040 or 1040-SR with the V.I. Bureau of          generally limited to a total of $23,000 ($16,000 if you have only SIMPLE plans; 
Internal Revenue, 6115 Estate Smith Bay, Suite 225, St. Thomas, VI 00802.              $26,000 for section 403(b) plans if you qualify for the 15-year rule explained in 
If you had more than one employer in 2024 and more than $10,453.20 in social           Pub. 571). Deferrals under code G are limited to $23,000. Deferrals under code H 
security tax was withheld, you can have the excess refunded by filing Form 843         are limited to $7,000. 
with the Department of the Treasury, Internal Revenue Service Center, Austin, TX                                                  (continued on back of Copy C)
73301-0215, USA. However, if you are required to file Form 1040 or 1040-SR with 

                                     a  Employee’s social security number
                                                                          OMB No. 1545-0008 
b  Employer identification number (EIN)                                         1   Wages, tips, other compensation   2   VI income tax withheld

c  Employer’s name, address, and ZIP code                                       3   Social security wages             4   Social security tax withheld

                                                                                5   Medicare wages and tips           6   Medicare tax withheld

                                                                                7   Social security tips              8   

d  Control number                                                               9                                     10   

e  Employee’s first name and initial    Last name                         Suff. 11   Nonqualified plans               12aCdoe   See instructions for box 12
                                                                                13  Statutory Retirement  Third-party 
                                                                                    employee  plan        sick pay
                                                                                                                      12bCdoe
                                                                                14  Other
                                                                                                                      12cCdoe
                                                                                                                      12dCo 
f  Employee’s address and ZIP code                                                                                    de

                          U.S. Virgin Islands                                                      Department of the Treasury—Internal Revenue Service 
Form W-2VI                Wage and Tax Statement                         2024                                     This information is being furnished to the 
Copy C—For EMPLOYEE’S RECORDS                                                                                                 V.I. Bureau of Internal Revenue. 
(See Notice to Employee on the back of Copy B.)

Instructions for Employee (continued from back of Copy B)                               Q—Nontaxable combat pay. See your tax return instructions for details on 
                                                                                        reporting this amount.
Box 12 (continued)                                                                      R—Employer contributions to your Archer MSA. Report on Form 8853.
However, if you were at least age 50 in 2024, your employer may have allowed an         S—Employee salary reduction contributions under a section 408(p) SIMPLE plan 
additional deferral of up to $7,500 ($3,500 for section 401(k)(11) and 408(p) SIMPLE 
plans). This additional deferral amount is not subject to the overall limit on elective T—Adoption benefits (not included in box 1). Complete Form 8839 to figure 
deferrals. For code G, the limit on elective deferrals may be higher for the last 3     taxable and nontaxable amounts.
years before you reach retirement age. Contact your plan administrator for more         V—Income from exercise of nonstatutory stock option(s) (included in boxes 1, 3 
information. Amounts in excess of the overall elective deferral limit must be included  (up to the social security wage base), and 5). See Pub. 525 for reporting 
in income. See the “Wages, Salaries, Tips, etc.” line instructions for your tax return. requirements.
Note: If a year follows code D through H, S, Y, AA, BB, or EE, you made a make-up       W—Employer contributions (including amounts the employee elected to contribute 
pension contribution for a prior year(s) when you were in military service. To figure   using a section 125 (cafeteria) plan) to your health savings account (HSA). Report 
whether you made excess deferrals, consider these amounts for the year shown,           on Form 8889.
not the current year. If no year is shown, the contributions are for the current year.  Y—Deferrals under a section 409A nonqualified deferred compensation plan
A—Uncollected social security tax on tips. Report on U.S. Form 1040 or 1040-SR.         Z—Income under a nonqualified deferred compensation plan that fails to satisfy 
Report on Form 1040-SS if not required to file Form 1040 or 1040-SR.                    section 409A. This amount is also included in box 1. It is subject to an additional 
B—Uncollected Medicare tax on tips. Report on U.S. Form 1040 or 1040-SR.                20% tax plus interest. See Other Taxes in the instructions for your tax return.
Report on Form 1040-SS if not required to file Form 1040 or 1040-SR.                    AA—Designated Roth contributions under a section 401(k) plan
C—Taxable cost of group-term life insurance over $50,000 (included in boxes 1, 3        BB—Designated Roth contributions under a section 403(b) plan
(up to the social security wage base), and 5)
D—Elective deferrals to a section 401(k) cash or deferred arrangement. Also             DD—Cost of employer-sponsored health coverage.The amount reported with 
includes deferrals under a SIMPLE retirement account that is part of a section          code DD is not taxable.
401(k) arrangement.                                                                     EE—Designated Roth contributions under a governmental section 457(b) plan. 
E—Elective deferrals under a section 403(b) salary reduction agreement                  This amount does not apply to contributions under a tax-exempt organization 
                                                                                        section 457(b) plan.
F—Elective deferrals under a section 408(k)(6) salary reduction SEP                     FF—Permitted benefits under a qualified small employer health reimbursement 
G—Elective deferrals and employer contributions (including nonelective deferrals)       arrangement
to a section 457(b) deferred compensation plan                                          GG—Income from qualified equity grants under section 83(i)
H—Elective deferrals to a section 501(c)(18)(D) tax-exempt organization plan. (You      HH—Aggregate deferrals under section 83(i) elections as of the close of the 
may be able to deduct.)                                                                 calendar year
J—Nontaxable sick pay (information only, not included in box 1, 3, or 5)                II—Medicaid waiver payments excluded from gross income under Notice 2014-7.
M—Uncollected social security tax on taxable cost of group-term life insurance          Box 13. If the “Retirement plan” box is checked, special limits may apply to the 
over $50,000 (former employees only). Report on U.S. Form 1040 or 1040-SR.              amount of traditional IRA contributions that you may deduct. See Pub. 590-A.
Report on Form 1040-SS if not required to file Form 1040 or 1040-SR.
N—Uncollected Medicare tax on taxable cost of group-term life insurance over            Note: Keep Copy C of Form W-2VI for at least 3 years after the due date for filing 
$50,000 (former employees only). Report on U.S. Form 1040 or 1040-SR. Report            your income tax return. However, to help protect your social security benefits, 
on Form 1040-SS if not required to file Form 1040 or 1040-SR.                           keep Copy C until you begin receiving social security benefits just in case there is 
                                                                                        a question about your work record and/or earnings in a particular year.  
P—Excludable moving expense reimbursements paid directly to a member of the 
U.S. Armed Forces (not included in box 1, 3, or 5)