Form W-2 - Wage and Tax Statement
What's New for 2012?
The IRS has created a page on IRS.gov for information about Form W-2 and its instructions, atwww.irs.gov/w2 . Information about any future developments affecting Form W-2 and its instructions (such as legislation enacted after form release) will be posted on that page.
You must report on Form W-2 compensation of $600 or more that you pay to H-2A visa agricultural workers. See Foreign agricultural workers in the form instructions for details.
You must report the cost of employer-sponsored health coverage in Box 12 using code DD. However, transitional relief applies to certain employers and certain types of plans. For more information, see Code DD in the form instructions.
What to Report on Form W-2
Wages, tips, other compensation; social security, Medicare,
withheld income taxes; and advance earned income credit (EIC) payments.
Include bonuses, vacation allowances, severance pay, certain moving expense
payments, some kinds of travel allowances, and third-party payments of sick
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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