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W2 and W3 Form Instructions
Download and print the Form W2 and W3 Form Intructions
General Instructions for Forms W-2 and W-3
(Including Forms W-2AS, W-2GU, W-2VI, W-3SS, W-2c, and W-3c)
Contents
Reminders
...............................1
Need Help?...............................3
How To Get Forms and Publications.............3
Common Errors on Forms W-2.................4
General Instructions for Forms W-2 and W-3.......4
Special Reporting Situations for Form W-2.........6
Penalties................................11
Specific Instructions for Form W-2..............12
Specific Instructions for Form W-3..............19
General Instructions for Forms W-2c and W-3c.....21
Special Situations for Forms W-2c and W-3c......22
Specific Instructions for Form W-2c.............23
Specific Instructions for Form W-3c.............24
Index...................................27
Section references are to the Internal Revenue Code unless otherwise noted.
What's New
Future developments.
The IRS has created a page on IRS.gov for information about Forms W-2 and W-3 and their instructions, at www.irs.gov/w2.
Information about any future developments affecting Forms W-2 and W-3 and their instructions (such as legislation enacted after we release them) will be posted on that page.Employee social security tax withholding.
The 4.2% rate of social security tax withholding (for employees only) is extended for wage payments made in 2012. See Box 4—Social security tax withheld on page 14.
And much more...
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