IRS Issues 2013 Forms W-2 and W-3
Author: Rena Pirsos, XpertHR Legal Editor
The Internal Revenue Service (IRS) has issued the 2013 Form W-2, Wage and Tax Statement, and Form W-3, Transmittal of Wage and Tax Statements. Please continue to check XpertHR daily for the anticipated IRS release of the 2013 instructions to the forms. No changes have been made to the actual forms, but the following revisions have been made to the Notice to Employee and Instructions for Employee sections of Form W-2:
- Notice to Employee.
- The "Refund" paragraph has been replaced by a paragraph titled "Do you have to file?";
- The "Earned Income Credit (EIC)" and "Credit for excess taxes" paragraphs have been updated; and
- The "Corrections" paragraph includes new language regarding Form W-2c, Corrected Wage and Tax Statement.
- Instructions for Employee.
- New paragraphs have been added with instructions for boxes 5, 6 and 14.
- Box 8 and box 11 instructions have been revised; and
- Deferral limits in the box 12 instructions have been updated.
Note that there is a new page on the IRS website for information and future developments relating to Forms W-2 and W-3 and their instructions.
Additional Resources
IRS Updates Rules and Specifications for Substitute Forms W-2 and W-3
Payroll > Depositing and Reporting Withheld Taxes > Form W-2 Reporting