Form W-2 - Wage and Tax Statement
What's New for 2013
For plan years beginning after December 31, 2012, a cafeteria plan may not allow an employee to request salary reduction contributions for a health FSA in excess of $2,500. For more information, see Health flexible spending arrangement (FSA) in the form instructions.
Beginning January 1, 2013, an employer is required to withhold a 0.9% Additional Medicare Tax on any Federal Insurance Contributions Act (FICA) wages or Railroad Retirement Act (RRTA) compensation it pays to an employee in excess of $200,000 in a calendar year. An employer is required to begin withholding Additional Medicare Tax in the pay period in which it pays wages or compensation in excess of $200,000 to an employee and continue to withhold it until the end of the calendar year. Additional Medicare Tax is only imposed on the employee. There is no employer share of Additional Medicare Tax. All wages and compensation that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. For more information on Additional Medicare Tax, go to IRS.gov and enter “Additional Medicare Tax” in the search box.
The rate of social security tax withholding (for employees only) is restored to 6.2% for wage payments made beginning in 2013. See Box 4—Social security tax withheld in the form instructions.
To aide in reporting, a Form W-2 Box 13 Retirement Plan Checkbox Decision Chart and a Nonqualified Deferred Compensation Reporting Examples Chart have been added to the form instructions.
What to Report on Form W-2
Wages, tips, other compensation; social security, Medicare, and withheld income taxes. Include bonuses, vacation allowances, severance pay, certain moving expense payments, some kinds of travel allowances, and third-party payments of sick pay.
Due Dates for Form W-2
If date shown falls on a Saturday, Sunday or legal holiday,
the due date is the next business day.
To Social Security Administration
Paper: The last day of February
E-File: March 31
To State Agency
State Filing Deadlines
Where To File
Federal - Paper
Where To File Federal - E-file
Federal Filing Requirements for Form W-2
Copy A - For Social Security
Copy 1 - For State, City, or Local
Tax Department (see State Filing Requirement below)
Copy B - To Be Filed With
Employee's FEDERAL Tax Return
Copy C - For EMPLOYEE'S RECORDS
Copy 2 - To Be Filed With
Employee's State, City, or Local Income Tax Return (see State Filing
Copy D - For Employer
State Filing Requirements for Form W-2
Varies for filing per state.
6 Part Format
Alabama, Arizona, Arkansas, California, Colorado,
Connecticut, Delaware, District of Columbia, Georgia, Hawaii, Idaho,
Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland,
Massachusetts, Michigan, Minnesota, Missouri, Mississippi, Montana,
Nebraska, New Jersey, New Mexico, New York, North Carolina, North Dakota,
Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, Utah,
Vermont, Virginia, West Virginia, Wisconsin
4 Part Format
Federal E-Filing Requirements for Form W-2
Anyone with 250
or more W-2 Copy A forms to submit must file electronically.
Federal Transmittal Form Requirements for
Paper: Form W-3
E-file: None Required
IRS Specific W-2 Form Instructions
IRS General W-2 Form
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