W-2 2017

IRS Release Status: FINAL

Sample Excel Import File: W2 2017.xlsx

What's New for 2017

New box 12 Code FF. A new box 12 Code FF has been added to report the total amount of permitted benefits under a qualified small employer health reimbursement arrangement (QSEHRA). These new QSEHRAs allow eligible employers to pay or reimburse medical care expenses of eligible employees after the employees provide proof of coverage. The maximum reimbursement for an eligible employee under a QSEHRA is $4,950 ($10,000 if it also provides reimbursements for family members), before indexing for inflation. For more information, see the 21st Century Cures Act, Public Law 114–255, Division C, Section 18001.
Leave-based donation programs to aid victims of the severe storms and flooding in Louisiana. Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2018, to qualified tax-exempt organizations providing relief for the victims of the severe storms and flooding in Louisiana that began on August 11, 2016. The donated leave will not be included in the income or wages of the employee. The employer may deduct the cash payments as business expenses or charitable contributions. For more information, see Notice 2016-55, 2016-40 I.R.B. 432, available at IRS.gov/irb/2016-40_IRB/ar08.html.
Leave-based donation programs to aid victims of Hurricane Matthew. Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2018, to qualified tax-exempt organizations providing relief for the victims of Hurricane Matthew. The donated leave will not be included in the income or wages of the employee. The employer may deduct the cash payments as business expenses or charitable contributions. For more information, see Notice 2016-69, 2016-51 I.R.B. 832, available at IRS.gov/irb/2016-51_IRB/ar11.html.
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
Federal employers in the CNMI. The U.S. Treasury Department and the CNMI Division of Revenue and Taxation entered into an agreement under 5 U.S.C. 5517 (“5517 agreement”) in December 2006. Under this agreement, all federal employers (including the Department of Defense) are required to withhold CNMI income taxes, rather than federal income taxes, and deposit the CNMI taxes with the CNMI Treasury for employees who are subject to CNMI taxes and whose regular place of federal employment is in the CNMI. New guidance for completing Forms W-2 for these employees is available at IRS.gov/individuals/international-taxpayers/ special-withholding-rules-for-us-federal-agencyemployers-with-employees-in-cnmi-or puerto-rico. See also Federal employers in the CNMI, later, for additional information.
Penalties increased. Failure to file and failure to furnish penalties and penalties for intentional disregard of filing and payee statement requirements have increased due to adjustments for inflation. The higher penalty amounts apply to returns required to be filed after December 31, 2017. See Penalties for more information.
De minimis error safe harbor. Notice 2017-9, 2017-4 I.R.B. 542, available at IRS.gov/irb/2017-04_IRB/ ar11.html, provides new information regarding the de minimis error safe harbor. See Exceptions to the penalty, later.

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 2017.xlsx

Import Form Fields:

W-2 Form:

IRS W-2 Form: W-2 Form

IRS W-2 Instructions: W-2 Instructions