{"id":335,"date":"2009-02-11T11:29:52","date_gmt":"2009-02-11T16:29:52","guid":{"rendered":"https:\/\/old.visionpayroll.com\/kb\/?p=335"},"modified":"2009-02-14T11:33:12","modified_gmt":"2009-02-14T16:33:12","slug":"tip-of-the-week-file-form-w-3-correctly","status":"publish","type":"post","link":"https:\/\/old.visionpayroll.com\/kb\/2009\/02\/tip-of-the-week-file-form-w-3-correctly\/","title":{"rendered":"Tip of the Week: File Form W-3 Correctly"},"content":{"rendered":"<p class=\"MsoNormal\" style=\"margin: 0in 0in 6pt;\"><span style=\"font-size: 10pt; font-family: Verdana;\">Employers must file the <a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/fw3_08.pdf\" target=\"_blank\">2008 Form W-3, Transmittal of Wage and Tax Statements<\/a>, on or before March 2, 2009 if filing by paper or March 31, 2009 if filing by an approved electronic means.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0in 0in 6pt;\"><span style=\"font-size: 10pt; font-family: Verdana;\">Employers should check only one box in section b, Kind of Payer. The only exception is for Third-party sick pay, which should be checked along with one other box if third-party sick pay is reported on the <a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/fw3_08.pdf\" target=\"_blank\">Form W-3<\/a>.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0in 0in 6pt;\"><span style=\"font-size: 10pt; font-family: Verdana;\">Box c should include only the total number of valid <a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/fw2_08.pdf\" target=\"_blank\">Forms W-2<\/a> filed, not including voids.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0in 0in 6pt;\"><span style=\"font-size: 10pt; font-family: Verdana;\">Box h should contain other EINs (employer identification numbers) used on <a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/f941.pdf\" target=\"_blank\">Form 941<\/a>, <a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/f943.pdf\" target=\"_blank\">Form 943<\/a>, <a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/f944.pdf\" target=\"_blank\">Form 944<\/a>, or <a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/fct1.pdf\" target=\"_blank\">Form CT-1<\/a> during the year. An example is a prior owner for whom the filer is a successor.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0in 0in 6pt;\"><span style=\"font-size: 10pt; font-family: Verdana;\">Boxes<\/span><span style=\"font-size: 10pt; font-family: Verdana;\"> 1<\/span><span style=\"font-size: 10pt; font-family: Verdana;\"> through 11 should contain a simple arithmetic sum of all the <a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/fw2_08.pdf\" target=\"_blank\">Forms W-2<\/a> filed with this <a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/fw3_08.pdf\" target=\"_blank\">Form W-3<\/a> for the respective box.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0in 0in 6pt;\"><span style=\"font-size: 10pt; font-family: Verdana;\">Box<\/span><span style=\"font-size: 10pt; font-family: Verdana;\"> 12<\/span><span style=\"font-size: 10pt; font-family: Verdana;\"> should also contain a sum of all the <a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/fw2_08.pdf\" target=\"_blank\">Forms W-2<\/a> filed with this <a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/fw3_08.pdf\" target=\"_blank\">Form W-3<\/a>, but should be totaled irrespective of and without reference to any code.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0in 0in 6pt;\"><span style=\"font-size: 10pt; font-family: Verdana;\">Box<\/span><span style=\"font-size: 10pt; font-family: Verdana;\"> 14<\/span><span style=\"font-size: 10pt; font-family: Verdana;\"> should contain the \u201cfederal income tax withheld on third-party payments of sick pay\u201d even though the amount was already reported in box 2.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0in 0in 6pt;\"><span style=\"font-size: 10pt; font-family: Verdana;\">Box<\/span><span style=\"font-size: 10pt; font-family: Verdana;\"> 15<\/span><span style=\"font-size: 10pt; font-family: Verdana;\"> should contain the two-character abbreviation for the state being reported, but if more than one state is reported, only an X should be entered. Likewise, boxes 16-19 should include the total for all such boxes, regardless of how many are reported.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0in 0in 6pt;\"><span style=\"font-size: 10pt; font-family: Verdana;\">Employers should reconcile <a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/fw3_08.pdf\" target=\"_blank\">Forms W-3<\/a> not only to the individual <a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/fw2_08.pdf\" target=\"_blank\">Forms W-2<\/a>, but also to the sum of <a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/f941.pdf\" target=\"_blank\">Forms 941<\/a>, <a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/f943.pdf\" target=\"_blank\">Forms 943<\/a>, <a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/f944.pdf\" target=\"_blank\">Forms 944<\/a>, or <a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/fct1.pdf\" target=\"_blank\">Forms CT-1<\/a> filed for the year.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0in 0in 0pt;\"><span style=\"font-size: 10pt; font-family: Verdana;\"><a href=\"mailto:info@visionpayroll.com\" target=\"_blank\">Vision Payroll<\/a> files <a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/fw3_08.pdf\" target=\"_blank\">Forms W-3<\/a> for all clients electronically with the <a href=\"http:\/\/www.ssa.gov\/\" target=\"_blank\">Social Security Administration<\/a>. Contact <a href=\"mailto:info@visionpayroll.com\" target=\"_blank\">Vision Payroll<\/a> if you have any questions on <a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/fw3_08.pdf\" target=\"_blank\">Form W-3<\/a>.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Employers must file the 2008 Form W-3, Transmittal of Wage and Tax Statements, on or before March 2, 2009 if filing by paper or March 31, 2009 if filing by an approved electronic means. Employers should check only one box in section b, Kind of Payer. The only exception is for Third-party sick pay, which [&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":[17,528,621,620,623,224,770,404,28,771],"_links":{"self":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts\/335"}],"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=335"}],"version-history":[{"count":0,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts\/335\/revisions"}],"wp:attachment":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/media?parent=335"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/categories?post=335"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/tags?post=335"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}