| As an employer, you are required to file Copy A of | | | | staple W-2 forms together or to Form W-3. |
| IRS Form W-2 on behalf of your employees. These | | | | Form W-2 comes in six copies. Copy a must be sent |
| forms are to filed with the social security | | | | to the SSA, along with Form W-3 before the last day |
| Administration and must show the employees' wages | | | | of February in the succeeding the year to which the |
| paid and taxes withheld for the year. | | | | forms pertain. |
| Because the W-2 form is the only form used to | | | | Special due dates will apply if your business has been |
| communicate information about your employees' | | | | terminated. |
| Medicare and Social Security taxes, it is important that | | | | Form W-3 is used to transmit forms W-2 and must |
| they be filed properly and in a timely fashion. | | | | contain figures reflecting the box totals of the all the |
| You want to use form W-3, "Transmittal of Wage and | | | | w-2 forms submitted. |
| Tax Statements", as a cover sheet when preparing | | | | You must keep copy D of forms W-2 for your own |
| W-2 forms with the SSA. You can order form W-3 | | | | records and submit Copy1 to your state tax offices. |
| when ordering W-2 forms from the IRS. | | | | The remaining copies of Form W-2 must be given to |
| When preparing your W-2 forms, use black ink to type | | | | the employee by January 31st of the succeeding year |
| in the information in 12- point Courier font. When | | | | the form addresses. If the employee no longer works |
| indicating sums of money, use decimal points followed | | | | for you, you may give them their copies of Form W-2 |
| by cents or zeros if there are no cents. Do not use | | | | at any time prior to January 31st, but no later than that |
| dollar signs or commas. | | | | date. |
| Cross outs, erasures, or white outs are not acceptable. | | | | If you discover an error on a W-2 form after it has |
| Copy A must be free of errors. In the event that you | | | | been submitted, you will need to submit Form W-2,c in |
| make a mistake, place an "x" in the void box and go | | | | order to correct the error. You will also need to submit |
| on to the next W-2 form. Do not mark this W-2 | | | | transmittal Form W-3,c along with any forms W-2,c. |
| "corrected". | | | | Employers filing 250 W-2 forms or more are required |
| There are two forms per page on a W-2. Submit the | | | | to do so electronically, unless they are granted a |
| entire Copy A page (it is in red) even if one of the | | | | waiver. |
| forms is void or blank. Do not cut or fold pages. Do not | | | | |