Form Definitions

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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

To Recipient

January 31

Where To File Federal - Paper

Social Security Administration
Data Operations Center
Wilkes-Barre, PA 18769-0001

Where To File Federal - E-file

WinFiler http://www.winfiler.com/

SpeedEFiler.com

Federal Filing Requirements for Form W-2

Copy A - For Social Security Administration

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 Requirement below)

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

Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming

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 Form W-2

Paper: Form W-3

E-file: None Required

IRS Specific W-2 Form Instructions

IRS General W-2 Form Instructions

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