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Package (Including Alternative Ways To Get Employment them as one sum in the appropriate box on Form W-3.
Tax Forms and Instructions), verify that your employer Verify the amount reported in each box is an accurate total
identification number (EIN) is correct. Make any necessary of the Forms W-2.
corrections on the form.
If you did not receive a form with a preprinted EIN, enter Reconciling Forms W-2, W-3, 941, 943, 944,
the nine-digit EIN assigned to you by the IRS. The number CT-1, and Schedule H (Form 1040)
should be the same as shown on your Form 941, Form 943,
Form 944, Form CT-1, or Schedule H (Form 1040) and in Reconcile the amounts shown in boxes 2, 3, 5, 7, and 9
the following format: 00-0000000. Do not use a prior owner’s from all 2009 Forms W-3 with their respective amounts from
EIN. See Box h—Other EIN used this year below. the 2009 yearly totals from the quarterly Forms 941, or
annual Form 943, Form 944, Form CT-1 (box 2 only), and
If you do not have an EIN when filing your Form W-3, Schedule H (Form 1040). When there are discrepancies
enter “Applied For” in box e, not your social security number between amounts reported on Forms W-2 and W-3 filed with
(SSN), and see Box b—Employer identification number the SSA and on Form 941, Form 943, Form 944, Form
(EIN) on page 9. CT-1, or Schedule H (Form 1040) filed with the IRS, you will
Box f—Employer’s name. If you are not using a be contacted to resolve the discrepancies.
preprinted Form W-3, enter the same name as shown on
your Form 941, Form 943, Form 944, or Form CT-1. Make To help reduce discrepancies on Forms W-2:
any necessary corrections on your preprinted Form W-3. • Report bonuses as wages and as social security and
Medicare wages on Form W-2, and on Forms 941, 943, 944,
Box g—Employer’s address and ZIP code. If you are and Schedule H (Form 1040).
not using a preprinted Form W-3, enter your address. Make
any necessary corrections on your preprinted Form W-3. • Report both social security and Medicare wages and
taxes separately on Forms W-2 and W-3, and on Forms
Box h—Other EIN used this year. If you have used an 941, 943, 944, and Schedule H (Form 1040).
EIN (including a prior owner’s EIN) on Form 941, Form 943, • Report social security taxes withheld on Form W-2 in
Form 944, or Form CT-1 submitted for 2009 that is different box 4, not in box 3.
from the EIN reported on Form W-3 in box e, enter the other
EIN used. Agents generally report the employer’s EIN in • Report Medicare taxes withheld on Form W-2 in box 6,
box h. See Agent reporting on page 4. not in box 5.
• Make sure that the social security wage amount for each
Contact person, telephone number, fax number, and employee does not exceed the annual social security wage
email address. Include this information for use by the SSA base limit ($106,800 for 2009).
if any questions arise during processing. Do not report noncash wages that are not subject to
•
The amounts to enter in boxes 1 through 19, social security or Medicare taxes as social security or
TIP described below, are totals from only the Forms W-2 Medicare wages.
that you are sending with this Form W-3. • If you use an EIN on any quarterly Form 941 for the year
(or annual Forms 943, 944, CT-1, and Schedule H (Form
Boxes 1 through 10. Enter the totals reported in boxes 1 1040)) that is different from the EIN reported in box e on
through 10 on the Forms W-2. Form W-3, enter the other EIN in box h on Form W-3.
Box 11—Nonqualified plans. Enter the total reported in
box 11 on Forms W-2. To reduce the discrepancies between amounts
reported on Forms W-2 and W-3, and Forms 941, 943,
Box 12—Deferred compensation. Enter one total of all 944, CT-1, and Schedule H (Form 1040):
amounts reported with codes D through H, S, Y, AA, and BB • Be sure that the amounts on Form W-3 are the total
in box 12 on Forms W-2. Do not enter a code. amounts from Forms W-2.
Box 13—For third-party sick pay use only. Third-party • Reconcile Form W-3 with your four quarterly Forms 941
payers of sick pay (or employers using the optional rule for (or annual Forms 943, 944, CT-1, and Schedule H (Form
Form W-2 described in section 6 of Pub. 15-A) filing 1040)) by comparing amounts reported for:
third-party sick pay recap Forms W-2 and W-3 must enter 1. Income tax withholding (box 2).
“Third-Party Sick Pay Recap” in this box. 2. Social security wages, Medicare wages and tips, and
Box 14—Income tax withheld by payer of third-party social security tips (boxes 3, 5, and 7). Form W-3 should
sick pay. Complete this box only if you are the employer include Form 941 or Forms 943, 944, and Schedule H (Form
and have employees who had federal income tax withheld 1040) adjustments only for the current year. If the Form 941,
on third-party payments of sick pay. Show the total income Form 943, or Form 944 adjustments include amounts for a
tax withheld by third-party payers on payments to all of your prior year, do not report those prior year adjustments on the
employees. Although this tax is included in the box 2 total, it current year Forms W-2 and W-3.
must be separately shown here. 3. Social security and Medicare taxes (boxes 4 and 6).
Box 15—State/Employer’s state ID number. Enter the The amounts shown on the four quarterly Forms 941 (or
two-letter abbreviation for the name of the state being annual Form 943, Form 944, and Schedule H (Form 1040)),
reported on Form(s) W-2. Also enter your state-assigned ID including current year adjustments, should be approximately
number. If the Forms W-2 being submitted with this Form twice the amounts shown on Form W-3.
W-3 contain wage and income tax information from more 4. Advance EIC payment (box 9).
than one state, enter an “X” under “State” and do not enter
any state ID number.
Amounts reported on Forms W-2, and W-3, and Forms
Boxes 16—19. Enter the total of state/local wages and 941, 943, 944, CT-1, and Schedule H (Form 1040) may not
income tax shown in their corresponding boxes on the match for valid reasons. If they do not match, you should
Forms W-2 included with this Form W-3. If the Forms W-2 determine that the reasons are valid. Keep your
show amounts from more than one state or locality, report reconciliation in case of inquiries from the IRS or the SSA.
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