W-2 2016

IRS Release Status: FINAL

Sample Excel Import File: W2.xlsx

What's New for 2016

New due date for filing with SSA. The due date for filing 2016 Forms W-2, W-2AS, W-2CM, W-2GU, W-2VI, W-3 and W-3SS with the SSA is now January 31, 2017, whether you file using paper forms or electronically.
Extensions of time to file. Extensions of time to file Form W-2 with the SSA are no longer automatic. For filings due on or after January 1, 2017, you may request one 30-day extension to file Form W-2 by submitting a complete application on Form 8809, Application for Extension of Time to File Information Returns, including a detailed explanation of why you need additional time and signed under penalties of perjury. The IRS will only grant the extension in extraordinary circumstances or catastrophe. See Extension to file for more information. This does not affect extensions of time to furnish Forms W-2 to employees. See Extension of time to furnish Forms W-2 to employees for more information.
Penalties increased. Higher penalties apply for:
- Failure to file correct Forms W-2 by the due date,
- Intentional disregard of filing requirements,
- Failure to furnish Forms W-2, and
- Intentional disregard of payee statement requirements.
The higher penalty amounts apply to returns required to be filed after December 31, 2015 and are indexed for inflation. See Penalties for more information
New penalty safe harbor. Forms W-2 with incorrect dollar amounts may fall under a new safe harbor for certain de minimis errors. See Penalties for more information.
Same-sex marriage. For federal tax purposes, marriages of couples of the same sex are treated the same as marriages of couples of the opposite sex. The term “spouse” includes an individual married to a person of the same sex. However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not considered a marriage under state law are not considered married for federal tax purposes. For more information, see Revenue Ruling 2013-17, 2013-38 I.R.B. 201, available at https://www.irs.gov/irb/2013-38_IRB/ar07.html. Notice 2013-61 provides special administrative procedures for employers to make claims for refunds or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Notice 2013-61, 2013-44 I.R.B. 432 is available at https://www.irs.gov/irb/2013-44_IRB/ar10.html.
Third-party sick pay recap reporting. See Form 8922, Third-Party Sick Pay Recap.

Import Form Fields:

Field Name	Size	Type	Description	Notes
See Form Filer Common Fields			Filer fields common to all form types.
See Recipient Common Fields			Recipient fields common to all form types.
Box 1 Amount	12	Amount	Wages, tips, other compen.
Box 2 Amount	12	Amount	Federal income tax withheld
Box 3 Amount	12	Amount	Social security wages
Box 4 Amount	12	Amount	Social security tax withheld
Box 5 Amount	12	Amount	Medicare wages and tips
Box 6 Amount	12	Amount	Medicare tax withheld
Box 7 Amount	12	Amount	Social security tips
Box 8 Amount	12	Amount	Allocated tips
Box 10 Amount	12	Amount	Dependent care benefits
Box 11 Amount	12	Amount	Nonqualified plans
Box 11 is Sect 457	1	Checkbox	Sec 457 checkbox	X / Y / T / 1 = Checked
Box 12a Amount	12	Amount	See instructions.
Box 12a Code	2	Text	See instructions.
Box 12b Amount	12	Amount	See instructions.
Box 12b Code	2	Text	See instructions.
Box 12c Amount	12	Amount	See instructions.
Box 12c Code	2	Text	See instructions.
Box 12d Amount	12	Amount	See instructions.
Box 12d Code	2	Text	See instructions.
Box 13 Checkbox 1	1	Checkbox	Statutory employee checkbox	X / Y / T / 1 = Checked
Box 13 Checkbox 2	1	Checkbox	Retire plan checkbox	X / Y / T / 1 = Checked
Box 13 Checkbox 3	1	Checkbox	Third-party sick pay checkbox	X / Y / T / 1 = Checked
Box 14 All lines	60	Text	Other
Box 14 Line 1	20	Text	Other
Box 14 Line 2	20	Text	Other
Box 14 Line 3	20	Text	Other
Box 15 SUTA State	2	Text	Withholding State	Use state abbreviation
Box 15(1) State ID number	20	Text	Employer's state ID number	Provided by State
Box 16(1) Amount	12	Amount	State wages, tips, etc
Box 17(1) Amount	12	Amount	State income tax
Box 18(1) Amount	12	Amount	Local wages, tips, etc
Box 19(1) Amount	12	Amount	Local income tax
Box 20(1) Locality	20	Text	Locality name
See Form Common Fields			Form fields common to all form types

IRS Release Status: FINAL

Sample Excel Import File: W2.xlsx

Import Form Fields:

W-2 Form:

IRS W-2 Form: W-2 Form

IRS W-2 Instructions: W-2 Instructions