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Software of the Month Club 1996 August
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Software of the Month Club 1996 August.iso
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usw3___2.hr5
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1995-10-12
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&l8c66pe66F&s0C)0U)s1p6vsb4T(0U(s1p8vsb4T&l5.33C&a9c4.5r9L(s1BBox a - Control number. -(sB This is an
optional box which you may use for
numbering the whole transmittal.
&a8.61R(s1BBox b - Kind of Payer. -(sB Mark the checkbox
that applies to you. (s1BMark only one box.(sB If
you have more than one type, send each with
a separate Form W-3.
&a13.61R941. - Mark this box if you file (s1BForm 941,(sB
Employer's Quarterly Federal Tax Return, and
no other category applies.
&a17.61R Military. - Mark this box if you are a
military employer sending Forms W-2 for
members of the uniformed services.
&a21.6R 943. - Mark this box if you file (s1BForm 943,(sB
Employer's Annual Tax Return for Agricultural
Employees, and you are sending forms for
agricultural employees. For nonagricultural
employees, send their Forms W-2 with a
separate Form W-3.
&a28.61R CT-1. - Mark this box if you are a railroad
employer sending Forms W-2 for employees
covered under the Railroad Retirement Tax
Act (RRTA). Do NOT show employee RRTA
tax in boxes 3 through 7. These boxes are
ONLY for social security and Medicare
information. If you also have employees who
are subject to social security and Medicare
taxes, send each group's Forms W-2 with a
separate Form W-3. Mark the 941 box of the
Form W-3 used to send the Forms W-2 for
employees subject to social security and
Medicare taxes.
&a42.6R Hshld. - Mark this box if you are a
household employer sending Forms W-2 for
household employees.
&a46.6R Medicare government employee. - Mark
this box if you are a U.S., state, or local
agency filing Forms W-2 for employees
subject only to the 1.45% Medicare tax. See
(s1BGovernment Employers (sBin the (s1BInstructions(sB
(s1Bfor Form W-2(sB for additional information.
&a53.72R(s1BBox c - Total number of statements. -(sB Show
the number of completed individual Forms
W-2 you are transmitting. Do not count void
or subtotal statements.
&a58.71R(s1BBox d - Establishment number. -(sB You may
use this box to identify separate
establishments in your business. You may
file a separate Form W-3, with Forms W-2,
for each establishment even if they all
have the same EIN; or you may use a
single Form W-3 for all Forms W-2.
&a67.71R(s1BBox e - Employer's identification number. -(sB
Enter the nine-digit number assigned to you
by the IRS. The number should be the same as
shown on your Form 941 or 943 and in the
following format: 00-0000000. (s1BDo not use(sB
(s1Ba prior owner's EIN. See Box h on this(sB
(s1Bpage.(sB If available, use the label sent to
you with Pub. 393 that shows your name, address,
and EIN. Place the label at the top of box e
in the space provided. Use of the label speeds
processing. Make any necessary corrections
on the label.
If you do not have an EIN when filing your
Form W-3, enter "Applied For" in box e, not
your social security number.
&a83.71R(s1BBox f - Employer's name. -(sB This entry
should be the same as that shown on your
Form 941 or 943. If available, use the label
sent to you with Pub. 393.
&a87c4.5r87L(s1BBox g - Employer's address and ZIP code.(sB
(s1B-(sB If available, use the label sent to you with
Pub. 393. Make any necessary corrections on
the label. See (s1BBox e(sB.
&a9.6R(s1BBox h - Other EIN used this year. -(sB If you
have used an EIN (including a prior owner's
EIN) on Form 941 or 943 submitted for 1995
that is different from the EIN reported
on Form W-3 in box e, enter the other EIN
used.
&a16.61R(s1BBox i - Employer's state I.D. number. -(sB This
number is assigned by individual states
where your business is located. You may
want to complete this box if you use copies of
this form for your state returns. If reporting for
two states, keep each I.D. number separated
by the broken line.
&a24.6R(s1BBoxes 1 through 10. - (sB Enter the totals
reported in boxes 1 through 10 on Forms
W-2 being transmitted.
&a28.61R(s1BBox 11 - Nonqualified plans. -(sB Enter the
total amounts in box 11 on Forms W-2. Do
not show a code.
&a32.1R(s1BBox 12 - Deferred compensation. -(sB Enter the
total of the amounts with codes D - H
reported in box 13 on Forms W-2. The
amounts you should report are for 401(k),
403(b), 408(k)(6), 457(b), and 501(c)(18)(D)
plans. Do not include section 457(f) plans. Do
not list each plan separately. Report these
amounts as one lump sum on Form W-3
without a code.
&a42.11R(s1BBox 13 - Adjusted total social security(sB
(s1Bwages and tips. -(sB The amount reported in
this box in most cases should be the total
social security wages and social security tips
reported to the IRS on your Forms 941 or 943
for 1995. To get to the adjusted total of
social security wages and social security tips,
you must take into account any current year
adjustments in social security wages and tips
shown on Form 941 (or 941c) or 943. Do not
include prior year adjustments in the
adjusted total for the current year. If this
amount does not match the total of the
amounts shown in boxes 3 and 7, you should
determine why there is a discrepancy and
keep record of it. See (s1BReconciling Forms(sB
(s1BW-2, W-3, and 941.(sB
&a60.1R(s1BBox 14 - Adjusted total Medicare wages and(sB
(s1Btips. -(sB Generally, the amounts reported in this
box should agree with the total Medicare
wages and tips reported to the IRS on Forms
941 or 943 for 1995. See (s1BBox 13 (sBabove
for more information. If this amount does not
match the amount shown in box 5, Medicare
wages and tips, you should determine why
and keep record of it.
&a70.11R(s1BBox 15 - Income tax withheld by(sB
(s1Bthird-party payer. -(sB Complete this box if you
have employees who had income tax
withheld on third-party payments of sick pay.
Show the total income tax withheld by
third-party payers on payments to all your
employees. Although this tax is included in
the box 2 total, it must be separately shown
here.
&a80.1R(s1BSick Pay. -(sB Sick pay paid to an employee by
a third-party, such as an insurance company
or trust, requires special treatment at
yearend because the IRS reconciles an
entity's Forms 941 with the Forms W-2 and
W-3 filed. If the third-party payer does not
notify the employer about sick pay payments,
the third-party payer should prepare Forms
W-2 and W-3 with respect to the employee.
See Pub. 952.
&l6C&a165c4r165L(0U(s1p10vs1b4TReconciling Forms W-2, W-3, and
941
(0U(s1p8vsb4T&l5.33C&a8.61RWhen there are discrepancies between
amounts reported on Forms 941 filed with the
IRS and Forms W-2 and W-3 filed with the
SSA, we must contact you to resolve the
discrepancies. This costs time and money,
both for the Government and for you the
employer.
&a16.61R To eliminate errors that can cause
discrepancies -
&a19.61R (s1B1.(sB Report bonuses as wages and as social
security and Medicare wages on Forms W-2
and 941.
&a23.61R (s1B2.(sB Report both social security and
Medicare wages and taxes separately on
Forms W-2, W-3, and 941.
&a27.6R (s1B3.(sB Report social security taxes on Form
W-2 in the box for social security tax
withheld, not as social security wages.
&a31.61R (s1B4.(sB Report Medicare taxes on Form W-2 in
the box for Medicare tax withheld, not as
Medicare wages.
&a35.72R (s1B5.(sB Make sure the social security wage
amount for each employee does not exceed
the annual social security wage base. There
is no wage base limit on Medicare wages and
tips.
&a41.82R (s1B6.(sB Do not report noncash wages not
subject to social security or Medicare taxes as
social security or Medicare wages.
&a45.82R To reduce the discrepancies between
amounts reported on Forms W-2, W-3, and
Form 941 -
&a49.82R (s1B1.(sB Be sure the amounts on Form W-3 are
the total amounts from Forms W-2.
&a52.81R (s1B2.(sB Reconcile Form W-3 with your four
quarterly Forms 941 by comparing amounts
reported for -
&a56.82R(0B(s0p10h12v0s1b0T|(0U(s1p8vsb4T Social security wages, social security tips,
and Medicare wages and tips. The amounts
may not match if, for example, you made
adjustments for the current year on Form
941c. In this case, the amounts reported In
boxes 13 and 14 of Form W-3 should include
Form 941c adjustments only for the current
year (i.e., if the Form 941c adjustments
include amounts for a prior year, do not
report those adjustments on the current year
Forms W-2 and W-3).
&a68.82R(0B(s0p10h12v0s1b0T|(0U(s1p8vsb4T Social security taxes and Medicare taxes.
The amounts shown on the four quarterly
Forms 941 including current year adjustments
should be approximately twice the amounts
shown on Form W-3.
&a74.82R(0B(s0p10h12v0s1b0T|(0U(s1p8vsb4T Advance earned income credit.
&a76.65R Amounts reported on Forms W-2, W-3,
and 941 may not match for valid reasons. If
they do not match, you should determine that
the reasons are valid. Keep your
reconciliation in case there are inquiries from
the IRS or the SSA.
&l8C(0U(s1p6vsb4T&a15c63.8RCopyright (c) 1995 form software only CPSystems, Inc.
(0U(s1p8vsb4T&a63.8R&a5082.8HForm (s1BW-3 (sB(1995)
&l8ce66F(8U(sp10h12vsb3T&acrL