{"id":251,"date":"2008-12-16T21:40:56","date_gmt":"2008-12-17T01:40:56","guid":{"rendered":"https:\/\/old.visionpayroll.com\/kb\/?p=251"},"modified":"2009-12-27T21:25:28","modified_gmt":"2009-12-28T02:25:28","slug":"2008-form-w-2-tips-part-1-general-information","status":"publish","type":"post","link":"https:\/\/old.visionpayroll.com\/kb\/2008\/12\/2008-form-w-2-tips-part-1-general-information\/","title":{"rendered":"2008 Form W-2 Tips, Part 1, General Information"},"content":{"rendered":"<p class=\"MsoNormal\" style=\"margin: 0in 0in 6pt;\"><span style=\"font-size: 10pt; font-family: Verdana;\">This is one in a continuing series on the <a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/fw2.pdf\" target=\"_blank\">2008 Form W-2, Wage and Tax Statement<\/a>, which employers must generally furnish to employees no later than February 2, 2009. Forms\u00a0mailed on the due date are considered furnished if properly addressed. Employers unable to meet that deadline may file a request for extension of time to furnish the forms. Today we review general information regarding <a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/fw2.pdf\" target=\"_blank\">Form W-2<\/a>.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0in 0in 6pt;\"><span style=\"font-size: 10pt; font-family: Verdana;\"><a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/fw2.pdf\" target=\"_blank\">Forms W-2<\/a> should be typed or machine-printed in black ink, using 12-point Courier font. Dollar signs and commas must be omitted, but decimal points and cents, even if zero, must be included. <a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/fw2.pdf\" target=\"_blank\">Forms W-2<\/a> must be prepared on a calendar year basis using pay dates, not work dates. Wages for work performed in 2007 and paid in 2008 is included and wages for work performed in 2008 and paid in 2009 is excluded.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0in 0in 6pt;\"><span style=\"font-size: 10pt; font-family: Verdana;\">Report the employee\u2019s social security number (SSN) in box a. Employees who have applied for, but not received, an SSN should be reported with all zeroes and corrected on a Form W-2c. Enter in box b the employer\u2019s employer identification number, not the owner\u2019s SSN. Box c must contain the employer\u2019s address as shown on Forms <a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/f941.pdf\" target=\"_blank\">941<\/a>, <a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/f943.pdf\" target=\"_blank\">943<\/a>, <a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/f944.pdf\" target=\"_blank\">944<\/a>, <a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/fct1.pdf\" target=\"_blank\">CT-1<\/a> or <a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/f1040sh.pdf\" target=\"_blank\">Schedule H of Form 1040<\/a>. Box d is an optional box for employer use to identify individual forms. Box e should report the employee\u2019s name exactly as shown on the social security card. Suffixes such as Sr. or Jr. should only be included if on the social security card. Do not include professional and academic titles and degrees such as CPA or Ph.D. as part of the employee\u2019s names. Names should not be changed on <a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/fw2.pdf\" target=\"_blank\">Form W-2<\/a> unless the employee has received a revised card from the Social Security Administration. The Address in box f should be the address where the employee receives mail. Foreign country names are not to be abbreviated.<\/span><\/p>\n<p><span style=\"font-size: 10pt; font-family: Verdana; mso-bidi-font-family: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;\">The next topic in this continuing series will be Box 1, wages, tips, other compensation. Contact <a href=\"mailto:info@visionpayroll.com\" target=\"_blank\">Vision Payroll<\/a> with any questions on <a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/fw2.pdf\" target=\"_blank\">2008 Form W-2<\/a>.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>This is one in a continuing series on the 2008 Form W-2, Wage and Tax Statement, which employers must generally furnish to employees no later than February 2, 2009. Forms\u00a0mailed on the due date are considered furnished if properly addressed. Employers unable to meet that deadline may file a request for extension of time to [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[4],"tags":[553,528,621,620,623,224,622,120,624],"_links":{"self":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts\/251"}],"collection":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/comments?post=251"}],"version-history":[{"count":3,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts\/251\/revisions"}],"predecessor-version":[{"id":2284,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts\/251\/revisions\/2284"}],"wp:attachment":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/media?parent=251"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/categories?post=251"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/tags?post=251"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}