Tax Forms

A Form W-3 is a W-2 Summary transmittal and is only completed when Paper Copy A of Forms W-2 Wage and Tax Statement is being filed with the IRS.
All paper forms must comply with IRS standards bur RED copies are no longer required to be filed.

For the states of AK, CA, CO, DC, HI, ID, IL, IN, IO, KS, MD, MI, MN, MO, MT, NE, NE, ND, OK, OR, SC, DS, TN, UT, WA, WI, WY
Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999

For the states of AL, AZ, AK, CT, DE, FL, GA, KY, LA, ME, MA, MI, NH, NJ, NM, NY, NC, OH, PA, RI, TX, VT, VA, WV
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301

To order IRS Scannable Forms call 1-800-829-3676

Mail Paper Form W-3 with Copy A of Forms W-2 by February 28, 20XX

Taxable fringe benefits and miscellaneous payments are listed in box 14.

If the recipient is a statutory employee, wage income and expenses are reportable on Schedule C. Earnings are not subject to income tax withholding but are subject to SS and Medicare taxes.
Covered by a retirement plan box being X'd means the recipient is subject to the phase-out rules for IRA deductions.
Income reportable as 3rd party sick pay has this checkbox X'd.

Elective deferrals from retirement plans and adjustments or deductions are listed with a code and an amount in Box 12.
CODES:
A = Uncollected SS or RRTA tax on tips
B = Uncollected Medicare tax on tips
C = Taxable cost of group life insurance over 50K
D through H,S,AA,BB,EE = Elective Deferrals and Roth contributions
J = Nontaxable sick pay
K = 20% excise tax on golden paachute payments
L = Employee business expense reimbursements
M = Uncollected SS or RRTA tax on life insurance
N = Uncollected Medicare tax on life insurance
P =excludable moving expense reimbursements
Q =Nontaxable combat pay
R = Employer contributions to Archer MSA
S = salary reduction under 408(p) Simple
T = Adoption benefits
V= income from stock option
W = HSA employer contribution
Y = 409A deferral
Z = 409A income
AA = Roth contribution under 401(k)
BB =Roth contribution under 403(b)
DD = employer health coverage
EE =Roth contribution under 457(b)

Reimbursements from your employer and the value of employer care services are included in Box 10
Generally, amounts up to $5,000 are tax free and the excess over $5,000 are included on Form 1040 line 7 as taxable wages.