Once you send Forms W-2 to your employees, you don’t have to worry about the annual form until next year. Or, do you? If you don’t know how to fill out Form W-2, you may run into problems.
您的员工可能会向您带来关于表单W-2的问题。而且，如果他们的W-2 Box 1值低于他们所赢得的东西，您的员工可能会认为您犯了一个错误。
Ready to cut through the confusion? Read on to learn how to fill out Form W-2, box by box, and what it all means.
How to fill out Form W-2
您可能会将您的W-2表格责任到科学。输入员工信息;向员工发送副本;将表格与SSA和州，城市，城市或地方税务部门归档;并重复第二年。
或者，您可能会花费时间聚集员工信息并试图解码工资和纳税声明。
Whether you complete Forms W-2 on your own, usepayroll software, or have a tax preparer, you should be semi-fluent in knowing how to fill out Form W-2.
As a generalization, Form W-2 boxes show identification, taxable wage, taxes withheld, and benefits information.
Boxes A-F are straightforward. They list identifying information about your business and employee. The numbered boxes, Boxes 1-20, can get a little more tricky.
If you want Form W-2 explained, dive into each box’s purpose below.
Box A: Employee’s Social Security number
Box A shows your employee’s Social Security number. Social Security numbers are nine digits that are formatted like XXX-XX-XXXX.
如果你的员工申请社会安全的车d and has not received it, don’t leave the box blank. Instead, write “Applied For” in Box A on the Social Security Administration copy. When the employee receives their SS card, you must issue acorrected W-2。
Box B：雇主识别号码（EIN）
Box B shows your Employer Identification Number. EINs are nine-digit numbers structured like XX-XXXXXXX.
The number you enter in Box B is the same on every employee’s Form W-2. The IRS and SSA identify your business through your unique EIN.
Do not use your personal Social Security number on Forms W-2. If you do not have an Employer Identification Number,申请艾因在归档表格W-2之前。然后，在框B中标记“适用”。
Box C: Employer’s name, address, and ZIP code
Box C further identifies your business by listing your company’s name and address. Use your business’s legal address, even if it’s different than where your employees work.
Your employees may wonder whether the address is incorrect if it’s different than their work address. Verify your legal business address and ensure your employee it is accurate.
Box D: Control number
Box D might be blank, depending on whether your small business uses control numbers or not.
控制号标识表单W-2，因此您可以在内部保留它们的记录。如果您不使用控制号码，请将此框留空。
Boxes E and F: Employee’s name, address, and ZIP code
Box E shows the employee’s first name, middle initial, and last name. Reference the employee’s SSN to enter their name correctly.
Enter the employee’s address in Box F.
专栏1：工资，提示，其他赔偿
Box 1 reports an employee’s wages, tips, and other compensation. This is the amount you paid the employee during the year that issubject to federal income tax.
不受联邦所得税的付款包括税前退休计划捐款，健康保险费和通勤福利。
The wages you report in Box 1 might be higher or lower than other wages on Form W-2. This is not a mistake.
例如，员工的盒子1工资可以低于框3工资。一些税前福利免征联邦所得税但不是社会保障税。
重要的2020年信息：您是否为家庭第一个Coronavirus响应法案（FFCRA）下的员工提供了付费病假和/或家庭休假？包括这里有偿休假的金额。
Box 2：扣留联邦所得税
Box 2显示了从员工的工资中扣除的联邦所得税和汇款的税。
Federal income tax withholding是基于员工的应税工资和归档状态。
If your employee has a question about their refund amount or why they owe taxes, instruct them to Box 2. The IRS compares what the employee paid throughout the year in federal income taxes to their total liability.
Box 3: Social Security wages
Box 3显示员工须缴纳社会保障税的总工资。不要包括免税的税前扣除额免于票房3中的社会保障税。
框3中的数字不应该高于社会保障工资基础。对于2020年，SS工资基础是137,700美元。对于2021年，工资基础为142,800美元。
如果您必须报告社会保障技巧（Box 7），则框3和7的总数必须小于2020美元的137,700美元（或2021美元，到2022年的档案为142,800美元）。
重要的2020年信息：If you provided FFCRA paid sick and/or family leave, include the amount in Box 3.
Box 4: Social Security tax withheld
Box 4 reports how much you withheld from an employee’s Social Security wages and tips.
The employee portion of Social Security tax is 6.2% of their wages, up to the SS wage base. Box 4 cannot be more than $8,537.40 ($137,700 X 6.2%) for 2020.
重要的2020年信息：Did you defer an employee’s Social Security tax under the August 8, 2020 executive orders? Do NOT include the deferred Social Security tax in Box 4 if you did not withhold it. After withholding the deferred Social Security taxes from employee wages in 2021, you must file Form W-2c. For more information on the deferral and how it impacts W-2 reporting, check out ourCovid-19资源中心。
专栏5：医疗保险工资和提示
输入多少employee earned in Medicare wages and tips in Box 5.
An employee’s Box 5 value is generally the same as Box 4’s amount. However, there is no Medicare wage base. If the employee earned above the Social Security wage base, the number in Box 5 is higher than Box 3.
For example, the employee earned $150,000. The employee’s Social Security wages, (Box 3) should show $137,700 for 2020 while Box 5, Medicare wages and tips, displays $150,000.
重要的2020年信息：如果您支付了FFCRA病假和/或家庭休假，请包括框5中的金额。
Box 6: Medicare tax withheld
Box 6显示员工工资的扣留情况Medicare tax。Medicare税的员工份额为其工资的1.45％。
框5中的金额乘以医疗保险税率应等于框6.但如果员工赚取超过200,000美元（单人），则其税收责任应更大。
如果您支付了200,000美元以上的雇员（单人），您还应该扣留额外的Medicare税率0.9％以上的工资超过200,000美元。
Box 7: Social Security tips
If your employee earned tips and reported them, enter the amount in Box 7. Also, include these tip amounts in Boxes 1 and 5.
同样，箱子7和3的总数不应超过2020美元的137,700美元（或者2021美元的142,800美元）。
Box 8: Allocated tips
如果适用，请在框8中报告您分配给员工的提示。Allocated tips您的数量是您指定为尖头的员工。并非所有雇主都必须向员工分配提示。
不要包括框8中的框8中的金额，3,5或7.分配的提示不包括在W-2的应税收入中。员工必须使用表格4137.to calculate taxes on allocated tips.
Box 9: (Blank)
留下盒子9空白。
方框10：依赖护理福利
Did you give an employee dependent care benefits under a dependent care assistance program? If so, include the total amount in Box 10.
5,000美元以下的依赖护理福利是不可列出的。超过5,000美元的福利是纳税。如果您提供了超过5,000美元的员工，请报告1,3和5的盒子中的超额。
盒子11：不合格的计划
Box 11报告雇主分配nonqualified deferred compensation plan对员工。
Include the distribution amounts in Box 1, too.
Box 12: Codes
There are a number ofW-2 Box 12您可能需要提交员工的W-2。如果适用，请在框12中添加代码和金额。
These codes and values may lower the employee’s taxable wages.
Let’s say an employee elected to contribute $1,000 to a retirement plan. You would write D | 1,000.00 in Box 12.
Box 13: Checkboxes
Box 13 should not include values. Instead, mark the boxes that apply. There are three boxes within Box 13:
- Statutory employee
- Retirement plan
- Third-party sick pay
例如，如果您输入了Box 12代码D以显示员工的退休贡献，还检查“退休计划”框。
Box 14: Other
报告金额和框14中的描述，例如车辆租赁付款，state disability insurancetaxes withheld, and health insurance premiums deducted.
重要的2020年信息：If you provided paid sick and/or family leave to an employee, report the amount with a description (e.g., “Sick leave wages subject to the $511 per day limit) in Box 14ORon a separate statement.
Box 15: State | Employer’s state ID number
Like Box B, Box 15 identifies your business’s employer ID number. But, Box 15 is state-specific. Mark your state using the two-letter abbreviation. Then, include your state EIN.
Some states do not require reporting. Leave Box 15 blank if you have no reporting requirement with your state.
如果您没有雇主的状态ID号并需要一个，请联系您的州。
框16：国家工资，提示等
Box 16显示员工的工资，这些工资受到国家所得税。如果员工在没有州所得税的国家工作，请留下箱子16空白。
An employee’s Box 16 amount may differ from Box 1. This is not a mistake. Some wages are exempt from federal income tax and not state income tax.
Box 17: State income tax
Report how much you withheld for state income tax in Box 17. If you did not withhold state income tax, leave Box 17 blank.
盒18:当地工资、技巧等。
如果您的员工的工资受到约束local income tax, include their total taxable wages in Box 18. Leave this box blank if the employee works in a locality with no income tax.
The amount you list in Box 18 might be different than Boxes 1 and 16.
Box 19: Local income tax
Report any local income tax withheld from the employee’s wages in Box 19. Leave this box blank if it is inapplicable.
Box 20: Locality name
Box 20 should show the name of the city or locality.
This article has been updated from its original publication date of February 20, 2019.
This is not intended as legal advice; for more information, pleaseclick here.