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Presented Tuesday, March 11, 2014
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©The Payroll Advisor, 2014
©The Payroll Advisor, 2014
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RCH Credit
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Once approved, to earn RCH, you must
Stay on the webinar for the full 60 minutes
Be watching the webinar using your unique URL
Certificates delivered electronically, to email
address with which you registered
Certificates delivered no later than April 11th
©The Payroll Advisor, 2014
About the Speaker
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Vicki M. Lambert, CPP, is President and Academic Director of Vicki M.
Lambert, LLC, a firm specializing in payroll education and training. Known
as “The Payroll Advisor,” Ms. Lambert is Founder and Director of
www.thepayrolladvisor.com, a website that provides unique and expert
services for anyone dealing with the complexities and technicalities of the
payroll process.
As an adjunct faculty member at Brandman University, Ms. Lambert is the
creator and instructor for the Practical Payroll Online payroll training
program, which is approved by the APA for recertification credits.
What We Will Cover…
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The “changes” to the Form W-2
for 2014
Box by Box instructions for
completing form
Best practices
Reconciliations
Correcting the form
Filing the form-with employees,
SSA and states
Handling duplicate requests
Penalties for late filing
©The Payroll Advisor, 2014
Changes to 2014 Form
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Physical Changes:
 There are no physical changes to the Form W-2
for 2014
 The Form is identical to the 2013 version
 The instructions to the employee have some
minor changes to language to make it easier to
read but nothing of significance
©The Payroll Advisor, 2014
Changes to 2014 Instructions
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The instructions are on the IRS website
IRS has created a webpage on its website to assist
employers in tracking developments or changes
to the Form W-2 or the instructions
http://www.irs.gov/uac/Form-W-2,-Wage-andTax-Statement
©The Payroll Advisor, 2014
Changes to 2014 Instructions
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What’s New includes:
 Changes to Forms W-3, W-3SS, and W-3c
 The titles have been changed for Contact name,
Telephone number, Email address and Fax number
 The word employer has been added so the boxes now
read Employer contact person, Employer’s telephone
number, Employer’s email address and Employer’s fax
number
 On Form W-3 the fax box and the email address box
have been switched to allow more room for email
addresses
©The Payroll Advisor, 2014
Military Differential Pay
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Military differential pay: payments made after
2008 to former employees while they are on active
duty for more than 30 days in the Armed Forces or
other uniformed services are now treated as
wages. Report these wages in box 1.
©The Payroll Advisor, 2014
EFW-2 Record Changes for 2014
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Publication for 2014 will be available later in the
year
©The Payroll Advisor, 2014
Box by Box Review
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Let’s begin our
box by box
review of the
Form W-2 for
2014
We begin with
boxes a-f.
These are the
info boxes
©The Payroll Advisor, 2014
Boxes A-C
Void. Check this box when
an error is made on Form W-2
and the form is being voided
because a new Form W-2 is
being completed.
Box a—Employee's social security
number. Enter the number shown on
the employee's social security card.
Box c—Employer's name,
address, and ZIP
code. This entry should be
the same as shown on the
Form 941, Form 943, Form
944, Form CT-1, or Schedule
H (Form 1040).
Box b—Employer identification number
(EIN). Show the employer identification
number (EIN) assigned by the IRS (000000000).
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©The Payroll Advisor, 2014
Box d Control number
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Use this box to identify individual Forms W-2. This
box does not have to be used.
©The Payroll Advisor, 2014
Boxes e and f—Employee’s name and
address
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Enter the name as shown on the employee's social
security card (first, middle initial, last).
©The Payroll Advisor, 2014
Employee’s Name in General
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Generally, do not enter “Jr.,” “Sr.,” etc., in the “Suff.”
box on Copy A unless the suffix appears on the card.
However, SSA still prefers that the suffix not be
entered on Copy A (paper copy).
Do not show titles or academic degrees, such as Dr.,
RN, or Esq., at the beginning or end of the worker's
name. If the Social Security card contains a middle
name, always complete the W-2 using just the
middle initial (with no punctuation).
©The Payroll Advisor, 2014
Use the Correct Name Format
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Compound names no longer require a hyphen.
Connect parts of a compound name with either a
hyphen or a blank space. Do not join them into a
single word. If an employee has a compound name,
include all of the parts in the appropriate name
field. For example, the name John R Smith-Jones:
Enter Smith Jones in the last name field.
©The Payroll Advisor, 2014
Know the Employee’s Name
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It's especially important to know the exact last
name. If an employee provides a name with
apparent compound or multiple last names,
carefully question them to determine which
name is the beginning of the surname and which
(if any) is the middle name.
©The Payroll Advisor, 2014
Electronic Forms
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You may enter a suffix, e.g., Jr., Sr., in location 62-65 of
the Code RW, Employee Wage Record. The field for
the middle name/initial is 15 spaces. You may enter
either the middle initial or the full middle name.
It is acceptable to use the Specifications for Filing
Forms W-2 Electronically format for employee copies
of W-2s even though it may contain suffixes, middle
names, etc
©The Payroll Advisor, 2014
Boxes e and f Continued
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If the name does not fit, show first name initial,
middle initial, and last name (and ignore the vertical
line). If the name has changed, the employee must get
a corrected card from any SSA office. Use the name on
the original card until the corrected one is seen.
©The Payroll Advisor, 2014
Boxes e and f continued
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Include in the address the number, street,
apartment or suite number (or P.O. box number if
mail is not delivered to a street address). For a
foreign address, give the information in the
following order: city, province or state, and
country. Follow the country's practice for entering
the postal code. Do not abbreviate the country
name.
©The Payroll Advisor, 2014
Social Security Number Verification
Service (SSNVS)
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The Social Security Number Verification Service
(SSNVS) is one of the services offered by Social
Security’s Business Services Online (BSO). It
allows registered users (employers and certain
third-party submitters) to verify the names and
Social Security Numbers (SSNs) of employees
against Social Security Records.
Handbook link on link page
©The Payroll Advisor, 2014
SSNVS Continued…
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With SSNVS, you may:
Verify up to 10 names and SSNs online and
receive immediate results, and upload batch files
of up to 250,000 names and SSNs and usually
receive results the next government business day.
Can key multiple screens
No limit to the number of times the webpage may
be used within a session
File must be a text file (.txt)
©The Payroll Advisor, 2014
SSNVS Continued…
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Cannot be used to verify for I-9 or prior to hiring
4 (was 6) possible “No-Match Codes” are
returned
Provides an indicator if Social Security number
belongs to a deceased person
©The Payroll Advisor, 2014
Mismatch Codes
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1 = SSN not in file (never issued to anyone)
3 = Name matches; DOB does not match
5 = Name does not match, DOB not checked
6 = SSN did not verified; other reason
If Social Security records indicate any of the names
and SSNs belong to a deceased individual, page
will display table with information pertaining to
these requests
©The Payroll Advisor, 2014
Results Received
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A tally is displayed showing the total number of:
 Records submitted,
 Failed,
 Deceased and
 Verified
 If verified the SSN submitted for verification
matches SSA’s records: a “blank” verification
results field = a verified SSN
 If verified, the first five positions of the SSN will be
masked with an “X”
©The Payroll Advisor, 2014
Results Received
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When file has been processed may download or
view results on the Status and Retrieval Results
web page
For 10 or less SSNs submitted the results may be
downloaded or viewed online
For more than 10 SSNs submitted the results
may be downloaded only
Have 30 days from the day they become available
to download or view
©The Payroll Advisor, 2014
Sample Letter Employers Can Give to
Employees
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We verified the following information with Social Security on this date: _______________.
Name _____________________________
Social Security Number ________________
According to Social Security, the information above does not match Social Security’s records. You should:
Check to see if the information above matches the name and Social Security Number on your social security card. If it does not
match, please provide me with the exact information as it is shown on your Social Security card.
If the information above matches your card, please check with any local Social Security office to resolve the issue. Once resolved,
please inform me of any changes. Go to www.ssa.gov or call 1-800-772-1213 to find the office nearest you.
NOTE: This notice does not imply that you intentionally provided incorrect information about your name or Social Security
Number, nor does this adversely affect your employment.
©The Payroll Advisor, 2014
Back to Our Box by Box Review
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Let’s do boxes 1-9
These are the ones that deal with wages, tips and
taxes without getting into specifics of fringe
benefits
©The Payroll Advisor, 2014
Boxes 1 & 2
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Box 1—Wages, tips, other compensation. Show
the total taxable wages, tips, and other
compensation, (before any payroll deductions), that
were paid to the employee during the year.
Box 2—Federal income tax withheld. Show the
total federal income tax withheld from the
employee's wages for the year. Include the 20%
excise tax withheld on excess parachute payments.
©The Payroll Advisor, 2014
Boxes 3 & 4
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Box 3—Social security wages. Show the total
wages paid (before payroll deductions) subject to
employee social security tax but not including social
security tips and allocated tips. The total of boxes for
social security wages and tips cannot exceed $117,000
(2014 maximum social security wage base).
Box 4—Social security tax withheld. Show the
total employee social security tax (not employer’s share)
withheld, including social security tax on tips. For 2014,
the maximum is $7,254. Include only taxes withheld (or
paid by employer for the employee) for 2014 wages and
tips.
©The Payroll Advisor, 2014
Box 5
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Box 5—Medicare wages and tips. Enter the total
Medicare wages and tips in box 5 including the
wages subject to the Additional Medicare Tax
Be sure to enter tips that the employee reported
even if there was not enough employee funds to
collect the Medicare tax for those tips.
©The Payroll Advisor, 2014
Box 6
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Box 6—Medicare tax withheld. Enter the total
employee Medicare tax (not the employer’s share)
withheld
Include only tax withheld for 2014 wages and tips
Additional Medicare Tax withholding on wages
subject to FICA taxes are reported in combination
with withholding of regular Medicare tax
©The Payroll Advisor, 2014
Boxes 7 & 8
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Box 7—Social security tips. Show the tips that the
employee reported even if there was not enough employee
funds to collect the social security tax for the tips. The total of
boxes 3 and 7 should not be more than $117,000
Box 8—Allocated tips. If a food or beverage establishment,
show the tips allocated to the employee. See the Instructions
for Form 8027, Employer's Annual Information Return of Tip
Income and Allocated Tips. Do not include this amount in
boxes 1, 3, 5, or 7.
©The Payroll Advisor, 2014
Best Practices for Gathering, Collecting
and Reconciling Data
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Taxation of fringe benefits at
year end including:
awards and prizes
 moving expenses
 personal use of company cars
 gift certificates
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Best practices for gathering
the data
©The Payroll Advisor, 2014
Box 9—Empty
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Beginning 2011 this box was deleted
©The Payroll Advisor, 2014
Box 10—Dependent Care Benefits
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Show the total dependent care benefits under a
dependent care assistance program (section 129)
paid or incurred by the employer for the employee.
Report all amounts paid or incurred (regardless of
any employee forfeitures), including those in
excess of the $5,000 exclusion.
©The Payroll Advisor, 2014
Continued…
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This may include:
a) The FMV of benefits provided in kind
b) An amount paid directly to a daycare facility by
the employer or reimbursed to the employee to
subsidize the benefit
c) Benefits from the pre-tax contributions made by
the employee under a section 125 dependent
care flexible spending account.
©The Payroll Advisor, 2014
Box 11
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The purpose of box 11 is for the SSA to determine if
any part of the amount reported in box 1 or boxes 3
and/or 5 was earned in a prior year. The SSA uses
this information to verify that they have properly
applied the social security earnings test and paid
the correct amount of benefits.
©The Payroll Advisor, 2014
Box 11 Continued
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Show distributions to an employee from a
nonqualified plan or a nongovernmental
section 457(b) plan
These will also be reported in box 1
Make only one entry in this box
©The Payroll Advisor, 2014
Box 12—Codes
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Complete and code this box for
all items described in the
instructions. Note that the
codes do not relate to where
they should be entered in boxes
12a-12d on Form W-2. For
example, if required to report
code D in box 12, enter code D
and the amount in box 12a of
Form W-2. Do not report in box
12 any items that are not listed
as codes A-EE.
©The Payroll Advisor, 2014
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©The Payroll Advisor, 2014
Code DD
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Use this code to report the cost of employersponsored health coverage
Required under the Patient Protection and
Affordable Care Act (Affordable Care Act)
Required as of January 1, 2012
Requirement contained in new section of Internal
Revenue Code – Section 6051(a)(14)
Reminder—reporting does not mean the health
insurance is taxable
©The Payroll Advisor, 2014
Reporting Employer-Provided Health Care
Coverage
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Informational reporting only to provide
employee with useful and comparable consumer
information on the cost of their health care
coverage
Amount reported under code DD is the entire
cost of the employee’s health care coverage
during the year
©The Payroll Advisor, 2014
Reporting Employer-Provided Health Care
Coverage
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Reporting is required for all employers unless they are
eligible for transition relief
Requirement applies whether or not the employers
are also subject to the COBRA continuation coverage
requirements or any similar requirement
Definition of employer includes churches and other
religious organizations and federal, state and local
government entities
Plans maintained for military and their families are
exempt as are recognized Indian tribal governments
©The Payroll Advisor, 2014
Reporting Employer-Provided Health Care
Coverage
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Transitional relief is only temporary
Additional guidance will be furnished on when the
transitional relief will end
Employers will have at least six months after the
guidance is issued before reporting is required for the
next calendar year—Needed to hear by 6-30-14
Transitional relief for 2013 given to all employers who
file less than 250 W-2’s in 2012
In addition no reporting is required on Forms W-2
furnished to employees who terminate before the end of
the calendar year and request their Form W-2 before the
end of the calendar year
©The Payroll Advisor, 2014
Reporting Employer-Provided Health Care
Coverage
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Amount reported under code DD are not reported
on Form W3
If employee would not otherwise be getting a
Form W-2, the employer is not required to issue a
Form W-2 for health insurance only
For example, an employee who separated from
employment in the prior year, but was still
covered under the employer’s health plan
©The Payroll Advisor, 2014
Patient Protection and Affordable Care Act
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Also as a result of changes made by the
Affordable Care Act, health coverage provided
for an employee's children under 27 years of
age is now generally tax-free to the employee,
effective March 30, 2010.
©The Payroll Advisor, 2014
State Reporting of Health Insurance for
Nondependent Children
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Fortunately, all states have taken steps to bring
their state income tax laws into conformity
with federal law—WI last one--became
effective December 4, 2011
Some states require coverage be extended
beyond child’s 26th birthday
If coverage is provided beyond age 26 could
result in federal taxation of the value of
coverage
©The Payroll Advisor, 2014
Box 13—Checkboxes
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Check all boxes that apply.
©The Payroll Advisor, 2014
Reconciliation Box 13
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A very important box that must be reviewed is
box 13. This box is for reporting whether or not
the employee is covered by a retirement plan. It
is critical that this box be marked correctly. The
definition of retirement plan can be found in the
instructions for the Form W-2 on the IRS website.
The major ones are listed on the next slide.
Penalties can be assessed if this box is marked
incorrectly.
©The Payroll Advisor, 2014
Retirement Plans
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Check this box if the employee was an “active participant” (for any part of the year) in any of the
following:
A qualified pension, profit-sharing, or stock-bonus plan described in section 401(a) (including a 401(k)
plan).
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An annuity plan described in section 403(a).
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An annuity contract or custodial account described in section 403(b).
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A simplified employee pension (SEP) plan described in section 408(k).
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A SIMPLE retirement account described in section 408(p).
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A trust described in section 501(c)(18).
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A plan for federal, state, or local government employees or by an agency or instrumentality thereof
(other than a section 457(b) plan).
Generally, an employee is an active participant if covered by (a) a defined benefit plan for any tax year
that he or she is eligible to participate in or (b) a defined contribution plan (for example, a section 401(k)
plan) for any tax year that employer or employee contributions (or forfeitures) are added to his or her
account. For additional information on employees who are eligible to participate in a plan, contact your
plan administrator. For details on the active participant rules, see Notice 87-16, 1987-1 C.B. 446, Notice
98-49, 1998-2 C.B. 365, section 219(g)(5), and Pub. 590, Individual Retirement Arrangements (IRAs).
You can find Notice 98-49 on page 5 of Internal Revenue Bulletin 1998-38 at www.irs.gov/pub/irsirbs/irb98-38.pdf.
©The Payroll Advisor, 2014
Retirement Plans
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©The Payroll Advisor, 2014
Statutory Employee
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Statutory employee. Check this box for statutory employees whose earnings are subject to
social security and Medicare taxes but not subject to federal income tax withholding. Do not
check this box for common-law employees. There are workers who are independent
contractors under the common-law rules but are treated by statute as employees. They are
called statutory employees.
A driver who distributes beverages (other than milk), or meat, vegetable, fruit, or bakery
products; or who picks up and delivers laundry or dry cleaning if the driver is your agent or
is paid on commission.
A full-time life insurance sales agent whose principal business activity is selling life
insurance or annuity contracts, or both, primarily for one life insurance company.
An individual who works at home on materials or goods that you supply and that must be
returned to you or to a person you name if you also furnish specifications for the work to be
done.
A full-time traveling or city salesperson who works on your behalf and turns in orders to you
from wholesalers, retailers, contractors, or operators of hotels, restaurants, or other similar
establishments. The goods sold must be merchandise for resale or supplies for use in the
buyer's business operation. The work performed for you must be the salesperson's principal
business activity.
©The Payroll Advisor, 2014
Third-Party Sick Pay
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If filing a separate Form W-2 for third-party sick pay
only mark this box
X
©The Payroll Advisor, 2014
Box 14—Other
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Employers may also use this box for any other
information that they want to give to the
employee. Please label each item.
©The Payroll Advisor, 2014
Boxes 15-20
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Belong to the states
Use individual state requirements for reporting
wages correctly
Example: SDI for CA goes in Box 18-20
©The Payroll Advisor, 2014
Their Reconciliation Process of Your
Forms
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The following slides demonstrate the IRS’s and the
Social Security Administration’s process of
reconciling your submitted forms to their
records…
©The Payroll Advisor, 2014
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SSA Reconciliation Points
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When filing reports electronically, the total of all
employee wage ("RW") records should agree
with the amount entered in the "RT" record.
Reconcile on a quarterly basis
Errors are discovered in a timely manner
3 ways to reconcile
 Reconcile
against payroll
 Reconcile Form W-2 against Form(s) 941
 Reconcile Form W-2 against itself
©The Payroll Advisor, 2014
SSA Reconciliation Points
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Compare the amounts to be reported to SSA on Form W-3
to the sum of the amounts you reported to IRS on Forms
941, 943, 944, or Schedule H for the tax year. The following
amounts on the IRS and SSA report should match:
Item
W-2
Block
941
Line
944
Line
Social Security Wages
3
5a
4a
Social Security Tips
7
5b
4b
Medicare Wages/Tips
5
5c
4c
Additional Medicare Wages/Tips
5
5d
4d
Federal Income Tax Withheld
2
3
2
© The Payroll Advisor 2014
Reconciliation of Form 941 to Form W-2
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Lines on Form 941
2—Total Wages and tips and
other compensation
3—Total income tax withheld
from wages, tips and other
compensation
5a – Taxable Social Security
wages column 1
T
o
To
Boxes on Form W-2
1—Wages, tips other
compensation
2–Federal income tax withheld
To
To
3—Social security wages
To
4 – Social security tax withheld
5d—Taxable wages & tips
subject to Additional Medicare
Tax withholding
To
5 – Medicare wages and tips
5c & 5d column 2 combined
To
6 – Medicare tax withheld
5a column 2
5c –Taxable Medicare wages and
tips column 1
© The Payroll Advisor 2014
Reconciliation of Form W-2
Payroll Totals
Compare to
Federal taxable wages
Federal income tax withheld
Social security taxable wages
Social security tax withheld
Taxable Medicare wages and tips
Medicare taxes withheld
Dependent care benefits deducted
from the employees payroll or
paid through accounts payable
Box on Form W-2
1- Wages, tips, other compensation
2 –Federal income tax withheld
3 - Social security wages
4 – Social security tax withheld
5 – Medicare wages and tips
6 – Medicare tax withheld
10 – Dependent care benefits
©The Payroll Advisor, 2014
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Reconcile Form W-2 to Itself
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Have any limits been
exceeded?
Do state and federal
wages reconcile
Are all benefits
recorded in box 12
correctly?
©The Payroll Advisor, 2014
Reconciliation
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In addition to these totals, there are
other boxes that must be verified before
the Forms W-2 can be processed. These
include box 12 that show listing for
benefits as required by the IRS. These
should be reviewed against the payroll
records to make sure that the benefits
have been recorded correctly.
©The Payroll Advisor, 2014
Review of Filing Deadlines for 2014
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To employee: February 2, 2015
Paper filers to SSA: March 2, 2015
Electronic filers to SSA: March 31, 2015
Paper filers can use BSO and file electronically for
the later deadline
If employment ends before December 31, 2014 and
employee asked for Form W-2 they must receive
the completed copies within 30 days of the request
or within 30 days of final wage payment, whichever
is later
©The Payroll Advisor, 2014
Filing Reminders
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RA Submitter Record Information: It is
imperative that the submitter’s telephone
number and E-mail address be entered in the
appropriate positions. Failure to include correct
and complete submitter contact information
may, in some cases, make it necessary for SSA to
reject your submission.
The file is generally within 120 days.
You are not notified when the file is processed
but you can view the status on BSO (not paper
filers)
©The Payroll Advisor, 2014
Filing Requirements
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Electronic or Paper only to SSA and they really don’t
want the paper!
States may require or accept magnetic media such as
CD, diskette (still!) or electronic filing
Some states do not require filing
Using SSA’s BSO to File

W-2s
 For smaller companies or EINs do it online
 Larger companies can upload file
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W-2cs
 Can file them independent of W-2s
©The Payroll Advisor, 2014
Correcting the Form W-2
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If prior to processing
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then correct the original
If prior to disbursement to the employee
 Then
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correct the original
If after given to employee but not yet submitted
to SSA
 Then
replace the original and correct the
“employer submission version”
©The Payroll Advisor, 2014
When to Use Form W-2c
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If the Form W-2 has been given to employee and
submitted to SSA then issue Form W-2c
If given to employee but the file is not
correctable
Be sure to use 2-2009 version (posted 7-17-2012
latest version as of today
©The Payroll Advisor, 2014
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©The Payroll Advisor, 2014
Electronic Forms W-2 to Employees
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Software or website specs will vary
Employee must consent—electronic consent even
if consenting on paper
Big stumbling block is disclosure requirements
Statement can be furnished on the web if
employee given access info
See link section – IRS code
©The Payroll Advisor, 2014
Disclosure Requirements
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May get paper if they want it
How long will the consent last
Procedure for paper copy after giving consent
How to withdraw consent and how it is confirmed
Conditions on when electronic Form W-2 is not available
Procedures for updating contact info for employee
Employer must notify if changes in contact info for
employer
©The Payroll Advisor, 2014
Disclosure Example from Yale
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•
•
•
•
If an employee does not consent to receive an electronic version of Form W-2, he or she
will be furnished a Form W-2 on paper.
The 2012 Electronic Form W-2 Consent Statement is effective for Forms W-2 issued for
the calendar year 2012 and all future periods until consent is withdrawn or the
individual is no longer employed by the University.
After giving consent, an employee may still request a paper Form W-2 by contacting the
Payroll office in writing. This may be done via email to: [email protected] or
U.S. mail to: Payroll Department Attn: Tax Form Request, Yale University, P.O. Box
208356, New Haven, CT 06520-8356. The request for a paper W-2 will not terminate
consent.
An employee may withdraw his or her consent with 30 days' notice by sending a
written confirmation of the withdrawal and its effective date. This may be done via
email to: [email protected] or U.S. mail to: Payroll Department Attn: Consent
Request, Yale University, PO Box 208356, New Haven, CT 06520-8356. The withdrawal
of consent does not apply to a Form W-2 that was furnished electronically before the
withdrawal of consent is furnished. Upon receipt of the withdrawal, the University
Payroll Department will send a written confirmation of the withdrawal via U.S. mail or
email.
©2014 The Payroll Advisor
Disclosure Example from Yale
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•
The University will not provide the Form W-2 electronically to an individual who has terminated
his or her employment with the University prior to 1/1/2013. These individuals will receive paper
copies via U.S. mail. Only active University employees will have access to the electronic version of
Form W-2. If a former employee requires an additional copy of the Form W-2, he or she may follow
the aforementioned methods of contacting the University Payroll Department.
•
If an employee has consented to receive an electronic version of Form W-2 and has not printed the
form prior to termination, he or she should contact the University Payroll Department in order to
receive a paper copy via U.S. mail.
•
An employee must contact Yale University Payroll Department immediately with any updated
contact information (e.g. email address, mailing address, etc). This may be done via email to
[email protected] or U.S. mail to: Payroll Department Attn: Tax Form Request, Yale
University, P.O. Box 208356, New Haven, CT 06520-8356.
•
The hardware and software requirements needed to access, print and retain Form W-2
electronically include an internet connection, web browser, and Adobe Acrobat reader.
•
The electronic version of Form W-2 will be available on the web site for at least 3 years from its
original posting date.
•
The Form W-2 may be required to be printed and attached to a federal, state, or local income tax
return.
©2014 The Payroll Advisor
Duplicate Form W-2
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Announce procedures in advance to employees
Create form for employees to use
Employers are not prohibited from charging a
fee for the issuance of duplicate Form W-2 per
IRS Code
Nothing in the regulations require a duplicate
form to be on paper
No disclosure required for duplicate forms
May require employee to download—should
furnish printer and computer to use just in case
©The Payroll Advisor, 2014
Sample Request For Duplicate Form W-2 for Tax Year: 2013
Please return this form to: Petrie Plastics Company Inc.
Payroll Department M/S 406
1402 Bonny Meadow Road
Anytown, NY 01014
Fax: 123-45-6789
E-mail: [email protected]
Please issue a duplicate copy of the Wage and Tax Statement (Form W-2) for the following employee:
Employee Name: __________________________________________________________
Social Security No: _________________
Badge # (for current employees):______________
Distribution of Form: (Circle One) Pick-Up From Payroll Mail Form
Mail Form To: ____________________________________________________________
City
State
ZIP Code
Reason For Request: (circle one) Never Received Lost/Misplaced/Destroyed
Signature of Employee: ______________________________________________________
If requesting form be mailed please provide copy of picture identification such as driver’s license (former
employees) or ID badge (current employees) along with this request form. If picking up the duplicate Form
W-2 in person, please be prepared to show picture ID such as a driver’s license (former employees) or your
ID badge (current employees). Allow five business days to process your request.
For Payroll Department Use Only:
Date request received: _________________
Date form mailed to employee: __________
Received by employee: ___________________________________
Signature of Employee: ___________________________________
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©The Payroll Advisor, 2014
Penalties In Effect
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If you fail to file a correct Form W-2 by the due date and cannot
show reasonable cause you may be subject to a penalty as
provided under section 6721:
 Fail to file timely
 Fail to include all information required to be shown on Form W2
 Include incorrect information on Form W-2
 File on paper forms when you are required to e-file
 Report an incorrect TIN
 Fail to report a TIN
 Fail to file paper Forms W-2 that are machine readable
 Using a reporting agent or payroll service does not relieve
employer of penalty
©The Payroll Advisor, 2014
Penalties In Effect
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Penalty based on when correct Form W-2 is filed
Per Form W-2:
 $30
(up from $15) if filed within 30 days (March 30
if due date is February 28)
 $60 (up from $30) if filed more than 30 days but by
August 1, 2013
 $100 (up from $50) if filed after August 1, 2013 or if
not filed at all
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Question: would they raise the penalties if they
were not going to finally enforce them?
©The Payroll Advisor, 2014
Links and Websites
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Electronic W-2 to Employees: 26 CFR § 31.6051-1(j)
http://www.gpo.gov/fdsys/pkg/CFR-2008-title26-vol15/pdf/CFR-2008title26-vol15-sec31-6051-1.pdf
PDF on Filing electronically:
http://www.socialsecurity.gov/employer/bsohbnew.htm
Info on verifying social security numbers on line:
http://www.socialsecurity.gov/employer/ssnv.htm
PDF on Verifying social security numbers and names:
http://www.socialsecurity.gov/employer/ssnvs_handbk.htm
Social Security Administration Business Services
Online:
http://www.socialsecurity.gov/pgm/business.htm
©The Payroll Advisor, 2014
What We Covered Today…
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Changes to the Form W-2 for
2014
Box by Box instructions for
completing form
Best practices
Reconciliations
Correcting the form
Filing the form-with
employees, SSA and states
Handling duplicate requests
Penalties for late filing
©The Payroll Advisor, 2014
Are There Any Questions?
82
©The Payroll Advisor, 2014
How Can Ascentis Help Me?
83
Ascentis Payroll software services include:

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Interfaces with 401(k) providers and accounting systems
Tax service - handling of federal, state and local tax calculations,
payments, and filings.
Garnishments and other 3rd party checks, and direct deposit
capabilities.
Paystub viewing, W-2 generation, tax simulation tool, and more
with Ascentis Employee Self-Service.
RCH Credit
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Once approved, to earn RCH, you must
Stay on the webinar for the full 60 minutes
Be watching the webinar using your unique URL
Certificates delivered electronically, to email
address with which you registered
Certificates delivered no later than April 11th
©The Payroll Advisor, 2014
Download Slides? Watch again?
85
©The Payroll Advisor, 2014
On-Demand Webinars?
86
The ABC’s of Payroll Frequencies
Form 941: All You Need to Know
Going Paperless in Payroll
Handling Unclaimed Wages
Travel Pay
Fringe Benefits
Third Party Sick Pay
And many more
Watch from anywhere, at anytime,
at no cost to you!
©The Payroll Advisor, 2014
Contact Us
87
[email protected]
www.ascentis.com
800.229.2713
©The Payroll Advisor, 2014