IRS Release Status: FINAL
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.
| 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 | |
