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Instructions for Form W-2 & W-3 2006 Tax Year

Index

A

Address correction, Incorrect address on employee's Form W-2.
Adoption benefits, Adoption benefits., Box 3—Social security wages., Code T—Adoption benefits.
Advance EIC payment, Box 9—Advance EIC payment.
Agent reporting, Agent reporting.
Agricultural employers, Employee's social security and Medicare taxes paid by employer., 943.
Allocated tips, Box 8—Allocated tips.
Archer MSA, Archer MSA., Box 1—Wages, tips, other compensation., Code R—Employer contributions to an Archer MSA.

C

Calendar year basis, Calendar year basis.
Clergy, Clergy and religious workers.
Codes for box 12, Form W-2, Box 12—Codes.
Corrections and void Forms W-2, Corrections., Void.

D

Deceased employee's wages, Deceased employee's wages.
Deferred compensation, Box 3—Social security wages., Box 12—Deferred compensation.
Dependent care benefits, Box 10—Dependent care benefits.
Designated Roth contributions, Designated Roth contributions., Box 1—Wages, tips, other compensation.
Due date(s), Extended due date for electronic filers., When to file.

E

Earned income credit notification, Earned income credit (EIC) notice.
Educational assistance programs, Educational assistance programs., Box 1—Wages, tips, other compensation.
Election workers, Election workers.
Elective deferrals, Code D—Elective deferrals under section 401(k) cash or deferred arrangement (plan).
Electronic reporting, Extended due date for electronic filers., Electronic reporting.
Employee business expense reimbursements, Employee business expense reimbursements., Box 1—Wages, tips, other compensation., Code L—Substantiated employee business expense reimbursements.
Employee's taxes paid by employer, Employee's social security and Medicare taxes paid by employer., Box 1—Wages, tips, other compensation., Box 3—Social security wages.
Employer identification number (EIN), Taxpayer identification numbers (TINs)., Box b—Employer identification number (EIN)., Box e—Employer identification number (EIN).
Errors, common, Common Errors on Forms W-2
Extension to file/furnish Form(s) W-2, Extension to file., Extension to furnish Forms W-2 to employees.

F

Fellowship grants, Scholarship and fellowship grants.
Fringe benefits, Fringe benefits., Box 1—Wages, tips, other compensation.
Furnishing Forms W-2 to employees, Furnishing Copies B, C, and 2 to employees.

G

Getting forms, publications, and help, Online wage reporting., Internet., By phone and in person.
Golden parachute payments, Golden parachute payments., Code K—20% excise tax on excess golden parachute payments.
Government employers, Government employers., Medicare govt. emp.
Group-term life insurance, Group-term life insurance., Box 3—Social security wages., Code C—Taxable cost of group-term life insurance over $50,000.

H

Health Savings Account (HSA) , Health Savings Account (HSA)., Code W—Employer contributions to a Health Savings Account (HSA).
Help, Information reporting customer service site.
Household employers, Who must file Form W-3., Employee's social security and Medicare taxes paid by employer., Hshld. emp.
How to complete Form W-2, How to complete Form W-2.
How to complete Form W-3, How to complete Form W-3.
How to get forms and publications, Internet.

I

Income tax withheld, Box 2—Federal income tax withheld., Box 14—Income tax withheld by payer of third-party sick pay.

L

Lost Form W-2, Lost Form W-2—reissued statement.

M

Medicare tax withheld, Box 6—Medicare tax withheld.
Medicare wages and tips, Box 5—Medicare wages and tips.
Military employers, Box 11—Nonqualified plans., Military.
Moving expenses, Moving expenses., Code P—Excludable moving expense reimbursements paid directly to employee.
Multiple Forms W-2 issued to employee, Multiple forms.

N

Nonqualified deferred compensation plans, Nonqualified deferred compensation plans., Nonqualified deferred compensation plans.
Nonqualified plans, Box 3—Social security wages., Box 11—Nonqualified plans., Box 11—Nonqualified plans.
Nonstatutory stock option(s), Code V—Income from the exercise of nonstatutory stock option(s).

P

Penalties, Penalties

R

Railroad employers, Railroad employers., CT-1.
Reconciling Forms W-2, W-3, 941, 943, 944, CT-1, and Schedule H (Form 1040), Reconciling Forms W-2, W-3, 941, 943, 944, CT-1, and Schedule H (Form 1040)
Reissued Form W-2, Incorrect address on employee's Form W-2., Lost Form W-2—reissued statement.
Religious workers, Clergy and religious workers.
Repayments, wages received in error, Repayments.

S

Scholarships, Scholarship and fellowship grants.
Shipping and mailing, Shipping and mailing.
Sick pay, Sick pay., Code J—Nontaxable sick pay., Box 13—For third-party sick pay use only.
Signing bonuses, Box 3—Social security wages.
SIMPLE retirement account, SIMPLE retirement account., Box 3—Social security wages., Code D—Elective deferrals under section 401(k) cash or deferred arrangement (plan)., Code S—Employee salary reduction contributions under a section 408(p) SIMPLE.
Social security number, Box a—Employee's social security number.
Social security number (SSN), Taxpayer identification numbers (TINs).
Social security tax withheld, Box 4—Social security tax withheld.
Social security wages/tips, Box 3—Social security wages., Box 7—Social security tips.
State and local tax information, Boxes 15 through 20—State and local income tax information.
Statutory employee, Box 1—Wages, tips, other compensation., Box 13—Checkboxes.
Substitute forms, Substitute forms.
Successor/predecessor employers, Successor/predecessor employers.

T

Taxpayer identification numbers (TINs), Taxpayer identification numbers (TINs).
Terminating a business, Terminating a business.
Tips, Box 1—Wages, tips, other compensation., Box 5—Medicare wages and tips., Box 7—Social security tips., Box 8—Allocated tips., Code A—Uncollected social security or RRTA tax on tips., Code B—Uncollected Medicare tax on tips.

U

Uncollected taxes on group-term life insurance, Code M—Uncollected social security or RRTA tax on taxable cost of group-term life insurance over $50,000 (for former employees)., Code N—Uncollected Medicare tax on taxable cost of group-term life insurance over $50,000 (for former employees).
Uncollected taxes on tips, Code A—Uncollected social security or RRTA tax on tips., Code B—Uncollected Medicare tax on tips.
Undeliverable Forms W-2, Undeliverable Forms W-2.
USERRA contributions, USERRA makeup amounts to a pension plan., Codes D through H, S, Y, AA, and BB., Box 14—Other.

V

Void Forms W-2, Corrections., Void.

W

Wages, Box 1—Wages, tips, other compensation.
When and where to file, When to file., Where to file.
When to furnish Forms W-2 to employees, Furnishing Copies B, C, and 2 to employees.
Who must file Forms W-2 and W-3, Who must file Form W-2., Who must file Form W-3.

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