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General

What is ExpressIRSForms?

ExpressIRSForms is an all-inclusive solution for generating and e-filing your IRS Forms 1099-MISC, 1099-DIV, 1099-INT, W-2, 8809, Correction Forms, as well as Affordable Care Act Forms 1094-B / 1094-C and 1095-B / 1095-C. You can quickly and easily enter your information to e-file your reports with the IRS/SSA along with generating and distributing the forms to your payees.

After you have created an account with us you will choose the form that you need to file. The system will walk you through step by step to enter the necessary information for the form. With ExpressIRSForms you will be able to E-file your forms with the SSA and send them to your payees all in one place.

With ExpressIRSForms you can e-file your W-2 and 1099 forms in the most simple and quick method possible. We have error checks in place to make sure that you don’t leave any of the necessary boxes out and have live phone, chat, and email support for any questions you may have.

With ExpressIRSForms there is no additional charge for contacting our locally based support team. When you call us you do not go through an automated system, you get to speak with a support team specialist in our Rock Hill, South Carolina office. We also offer support via live chat along with around the clock support via email.

Generally, payments reported on W-2 Form are those made by an employer to employees within a wage-paying job. Payments reported on Form 1099 can be made for a variety of different reasons outside of a wage-paying job. The specific type of 1099 form you need to file is determined by the exact type of payments made.

You are required to e-file Forms W-2 and 1099 if you have 250 or more forms to file. If you are required to e-file and fail to do so, you may incur a penalty from the IRS.

Yes, copies of W-2 and 1099 forms can be provided to recipients electronically.

Yes, the ExpressIRSForms system allows you to upload both payer and recipient information with Excel files. After you are logged in to your account click on ‘Address Book’ to begin uploading information. We will even be happy to help upload your information for you - simply contact our locally based support team by phone at (704)-684-4751, live chat, or email at support@expressirsforms.com for more information.

No problem! With our bulk upload system, you can upload and file for hundreds of employees and contractors at the same time. ExpressIRSForms will even help you stay organized by separating different companies into separate areas.

Sure! Just select the company folder and then select the forms that you would like to file.

Form 1099

What is Form 1099?

Form 1099 is used to report a variety of unique income payments to the IRS. This form is typically used when the taxpayer has received income from sources other than a wage- paying job. There are eleven different variations to the 1099 forms themselves depending on the type of income being reported.

After you have created an account with us you will choose the form that you need to file. The system will walk you through step by step to enter the necessary information for the form. With ExpressIRSForms you will be able to e-file your forms with the SSA and send them to your payees all in one place.

Our system supports e-filing of Forms 1099-MISC, 1099-DIV, 1099-INT, W-2, 8809 and Correction Forms.

The due date to furnish copies of Form 1099 to recipients is generally by January 31 of the year following the year in which the 1099 is in reference to. For the 2015 tax year the due date is Jan 31st, 2016.
If you are reporting payments in either boxes 8 (Substitute payments in lieu of dividends or interest) or 14 (Gross proceeds paid to an attorney) of form 1099-MISC the due date for furnishing the form to recipients is extended to February 15. This due date also applies to statements furnished as part of a consolidated reporting statement.
The payer is required to file Form 1099 with the SSA (Social Security Administration) by the last day of February of the year following the year in which the 1099 is in reference to if the forms are paper filed. If the forms are E-Filed the due date is automatically extended to the last day in March of the year following the year in which the 1099 is in reference to (for the 2015 tax year the due date is March 31, 2016).

Money paid to independent contractors by businesses, royalties, other non-employee work, lottery winnings, estate payments, and legal settlements are all just a few examples of the types of income that reported on Form 1099.

You may use Form W-9, Request for Taxpayer Identification Number and Certification.

The account number is required if you have multiple accounts for a recipient that you are filing more than one information return of the same type.

A WHFIT is a Widely Held Fixed Investment Trust.

A TIH is a Trust Interest Holder.

A REMIC is a Real Estate Mortgage Investment Conduit. This is a type of special purpose vehicle used for the pooling of mortgage loans and issuance of mortgage-backed securities. They assemble mortgages into pools and issue pass-through certificates, multiclass bonds similar to a collateralized mortgage obligation (CMO), or other securities to investors in the secondary mortgage market. Mortgage-backed securities issued through a REMIC can be debt financings of the issuer or the sale of assets. This would be reported on Form 1066. They may also be asked to file Form 8811 within 30 days after their startup date.

A FASIT is a Financial Asset Securitization Investment Trust. This is a financing tool that allows for the securitization of non-mortgage assets and typically involves debt obligations with short maturities such as credit card receivables, home equity loans, and car loans. FASIT is similar to REMIC.

A CDO is a Collateralized Debt Obligation. This is an investment-grade security backed by a pool of bonds, loans and other assets. CDOs do not specialize in one type of debt but are often non-mortgage loans or bonds. CDOs are unique in that they represent different types of debt and credit risk. The different types of debt are typically referred to as ‘tranches’ or ‘slices’. Some of the examples of issuers of CDOs are Merrill Lynch, Citi, UBS, Wachovia, etc.

An EIN/FEIN can be obtained through the IRS directly by contacting their EIN hotline by phone or visiting irs.gov. Once the EIN/FEIN is issued it is important to keep this number secure similar to the way that you would protect your SSN.

Form 1099-MISC

What is Form 1099-MISC?

Form 1099-MISC is one of the many types of 1099 forms. This form is typically only for payments made in the course of your trade or business. Even non-profit organizations are considered to be engaged in a trade or business and are subject to these reporting requirements.

This form is for Miscellaneous Income that is filed for each person to whom a payer paid during the year:
  • At least $10 in royalties or broker payments in lieu of dividends or tax-exempt interest;
  • At least $600 in rents, services (including parts and materials), prizes and awards, other income payments, medical and health care payments, crop insurance proceeds, cash payments for fish (or other aquatic life) you purchase from anyone engaged in the trade or business of catching fish, or, generally, the cash paid from a notional principal contract to an individual, partnership, or estate;
  • Any fishing boat proceeds; or
  • Gross proceeds of $600 or more paid to an attorney.
One must also file Form 1099-MISC if direct sales of at least $5,000 of consumer products to a buyer for resale anywhere other than a permanent retail establishment.

Yes, payments made to attorneys in excess of $600 are reported on Form 1099-MISC in box 7. If payments are not reportable in box 7 but are made to attorneys in the course of business or trade for items in connection with legal services, settlements, etc. they are reported in box 14 of Form 1099-MISC.

If you provide Form 1099-MISC to your recipients late, file the 1099-MISC form with the IRS/SSA late, or both, it is likely that you will incur penalties from the IRS/SSA as a result. If you are filing your Form 1099-MISC late it is best to file as soon as possible to avoid further late filing penalties.

There are some payments that do not have to be reported on Form 1099-MISC, although they may be taxable to the person receiving the payment. Some of the common exceptions are many payments to corporations, payments made to real estate agents, business travel allowances paid to employees, and payments to a tax-exempt organization including tax-exempt trusts. There are other reasons for exemptions as well as further explanations to those listed above. These can be found on page one of the IRS Instructions (Form 1099-MISC).

Generally, you must report payments to independent contractors on Form 1099-MISC in box 7.

Enter amounts of $600 or more for all types of rents, such as any of the following:
  • Real estate rentals paid for office space. However, you do not have to report these payments on Form 1099-MISC if you paid them to a real estate agent. But the real estate agent must use Form 1099-MISC to report the rent paid over to the property owner.
  • Machine rentals (for example, renting a bulldozer to level your parking lot). If the machine rental is part of a contract that includes both the use of the machine and the operator, prorate the rental between the rent of the machine (report that in box 1) and the operator's charge (report that as nonemployee compensation in box 7).
  • Pasture rentals (for example, farmers paying for the use of grazing land).
  • Public housing agencies must report in box 1 rental assistance payments made to owners of housing projects. See Rev. Rul. 88-53, 1988-1 C.B. 384.

If an employee dies during the year, you must report the accrued wages, vacation pay, and other compensation paid after the date of death. If you made the payment in the same year the employee died, you must withhold social security and Medicare taxes on the payment and report them only as social security and Medicare wages on the employee's W-2 Form to ensure that proper social security and Medicare credit is received.

On Form W-2, show the payment as social security wages and Medicare wages and tips, and put the social security and Medicare taxes withheld in boxes 4 and 6; do not show the payment in box 1 of W-2 Form. If you made the payment after the year of death, do not report it on Form W-2, and do not withhold social security and Medicare taxes.

Whether the payment is made in the year of death or after the year of death, you also must report the payment to the estate or beneficiary on Form 1099-MISC. Report the payment in box 3. Enter the name and TIN of the payment recipient on Form 1099-MISC. For example, if the recipient is an individual beneficiary, enter the name and social security number of the individual; if the recipient is the estate, enter the name and employer identification number of the estate. The general backup withholding rules apply to this payment. Death benefits from nonqualified deferred compensation plans or section 457 plans paid to the estate or beneficiary of a deceased employee are reportable on Form 1099-MISC. Do not report these death benefits on Form 1099-R. However, if the benefits are from a qualified plan, report them on Form 1099-R.

Form 1099-INT

What is Form 1099-INT?

Form 1099-INT is a yearly tax statement provided by payers of interest income that summarizes income of more than $10 from interest along with associated expenses. The information on Form 1099-INT is provided to both the payee and the IRS.

Form 1099-INT is used to report interest income for each person:
  • To whom you paid amounts reportable in boxes 1, 3 and 8 of at least $10 (or at least $600 of interest paid in the course of your trade or business described in the instructions for Box 1. Interest Income).
  • For whom you withheld and paid any foreign tax on interest, or
  • From whom you withheld (and did not refund) any federal income tax under the backup withholding rules regardless of the amount of the payment.
Report only interest payments made in the course of your trade or business including federal, state, and local government agencies and activities deemed nonprofit, or for which you were a nominee/middleman. Report tax-exempt interest, only on Form 1099-INT. You do not need to report tax-exempt interest that is original issue discount (OID). Report interest that is taxable OID on Form 1099-OID not on Form 1099-INT.

Exempt recipients are not required to file Form 1099-INT for payments made to certain payees including but not limited to a corporation, a tax-exempt organization, any IRA, Archer MSA, Medicare Advantage MSA, health savings account (HSA), a U.S. agency, a state, the District of Columbia, a U.S. possession, a registered securities or commodities dealer, nominees or custodians, brokers, or notional principal contract (swap) dealers.

You are not required to file Form 1099-INT for interest on an obligation issued by an individual, interest on amounts from sources outside the United States paid outside the United States by a non-U.S. payer or non-U.S. middleman, certain portfolio interest, interest on an obligation issued by an international organization and paid by that organization, and payments made to a foreign beneficial owner or foreign payee.

When it is credited or set apart for a person without any substantial limitation or restriction as to the time, manner, or condition of payment. The interest must be made available so that it may be drawn on at any time and its receipt brought within the control and disposition of the person.

A WHFIT is a Widely Held Fixed Investment Trust. Trustees and middlemen must report the gross amount of interest attributable to the TIH for the calendar year on Form 1099-INT if that amount exceeds $10. If the trustee provides WHFIT information using the safe harbor rules in Regulations section 1.671-5(f)(1) or (g)(1), the trustee or middleman must determine the amounts reported on Form 1099-INT under Regulations section 1.671-5(f)(2) or (g)(2), as appropriate.

If you are paper filing Form 1099-INT you will need to also submit Form 1096 to the IRS/SSA. Form 1096 summarizes information from all Form 1099 submissions by paper to the IRS/SSA. If you choose to e-file Form 1099-INT you do not need to submit a separate Form 1096 to the IRS/SSA.

EIN is an Employer Identification Number and a FEIN is a Federal Employer Identification Number, both of which are the same number. This number is issued to businesses or individuals engaged in business matters as an identifier with the IRS (Internal Revenue Service). An EIN or FEIN is a nine digit number similar to a SSN (Social Security Number). The entity filing the Form 1099-INT should already have an EIN/FEIN for use on the 1099-INT form.

form 1099-DIV

What is Form 1099-DIV?

Form 1099-DIV is a yearly tax statement provided to investors by investment fund companies. This form includes income from dividends including capital gains dividends and exempt-interest dividends over $10. The information on Form 1099-DIV is provided both to the payee and IRS.

Any business that paid dividends on stock of $10 or more, withheld foreign or federal tax on dividends, or paid $600 or more as part of a liquidation must file Form 1099-DIV.

There are two exceptions for filing Form 1099-DIV.
  • Taxable dividend distributions from life insurance contracts and employee stock ownership plans are reported on Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
  • Substitute payments in lieu of dividends. For payments received by a broker on behalf of a customer in lieu of dividends as a result of a loan of a customer’s securities, see the instructions for box 8 in the 2015 Instructions for Form 1099-MISC.

Qualified dividends are dividends paid during the tax year from domestic corporations and qualified foreign corporations. For individuals, estates, and trusts, qualified dividends are taxed at a maximum rate of 15% (generally, the rate is zero for individuals whose other income is taxed at the 10% or 15% rate).

You can report as ordinary dividends in box 1a of Form 1099-DIV payments of 404(k) dividends directly from the corporation to the plan participants or its beneficiaries.

If a regulated investment company (RIC) or a real estate investment trust (REIT) declares a dividend in October, November, or December payable to shareholders of record on a specified date in such a month, the dividends are treated as paid by the RIC or REIT and received by the recipients on December 31 of such year as long as the dividends are actually paid by the RIC or REIT during January of the following year. Report the dividends on Form 1099-DIV for the year preceding the January they are actually paid. See sections 852(b) (7) and 857(b) (9) for RICs and REITs respectively or if a dividend paid in January is subject to backup withholding, withhold when the dividend is actually paid. Therefore, backup withhold in January, deposit withholding when appropriate, and reflect it on Form 945, Annual Return of Withheld Federal Income Tax, for the year withheld. However, since the dividend is reportable on Form 1099-DIV for the prior year, the related backup withholding is also reportable on the prior year Form 1099-DIV.

A tax information statement that includes the information provided to the IRS on all 1099 forms filed for the calendar year with respect to the TIH’s interest in the WHFIT, as well as additional information identified in Regulations section 1.671-5(e), must be provided to the TIHs. The written tax information statement furnished to the TIH for 2015 is due on or before March 17, 2015. The amount of an item of trust expense that is attributable to a TIH must be included on the tax information statement provided to the TIH and is not required to be included in box 5 on the Form 1099-DIV.

form 1099-R

What is Form 1099-R?

Form 1099-R is used to report Distributions From Pensions, Annuities, Retirement Plans, Profit-Sharing Plans, IRAs, & Insurance Contracts, for each person to whom you have made a distribution of $10 or more from profit-sharing or retirement plans, any individual retirement arrangements (IRAs), annuities, pensions, insurance contracts, survivor income benefit plans, permanent and total disability payments under life insurance contracts, charitable gift annuities, etc.

If you received a 1099-R, it is because you received $10 or more in distributions from pensions, annuities, profit-sharing plans, retirement plans, IRAs, or insurance contracts, etc.

A Traditional IRA is not taxed until the distributions are actually made. Until then, the IRA contributions are not taxed, therefore the distributions on a traditional IRA will be taxed accordingly.

When a Traditional IRA is converted to a Roth IRA, the funds are being distributed to you directly, and therefore you are responsible to pay income tax on the contributions. The taxable amount that is converted is added to your income taxes and your regular income rate is applied to your total income. This is because, unlike a traditional IRA, a Roth IRA is taxed upfront and no taxes are applied to the Roth distributions.

You will need to contact the entity that issued the distribution to receive a duplicate copy, otherwise you will need to discuss this with the IRS directly.

A Form 1099-R reports distributions and other taxable events. Therefore, if your contract did not have a reportable event in the prior taxable year, you would not receive a Form 1099-R. Otherwise, you will need to contact the entity that issued the distribution to discuss.

As an e-file provider, we can assist you with the filing of a 1099-R, but to correct it, you will need to contact the issuer of the specific distribution.

Box 7 is used to identify the type of distribution you received. These types of distributions may include Early Distribution, Normal Distribution, Disability, Death, Prohibited Transactions, Annuities, etc.

When a Traditional IRA is converted to a Roth IRA, you are responsible to pay income tax on the contributions. The taxable amount that is converted is added to your income taxes and your regular income rate is applied to your total income. This is because, unlike a traditional IRA, a Roth IRA is taxed upfront and no taxes are applied to the Roth distributions.

If the first box is checked for "Taxable Amount Not Determined," the payer was unable to determine the taxable amount, and box 2a should be blank, except for an IRA. It is your responsibility as the recipient to determine the taxable amount.

All earnings on Pensions, Annuities, Retirement Plans, Profit-Sharing Plans, IRAs, & Insurance Contracts are treated as designated distributions and must be reported on Form 1099-R regardless of whether the earnings are fixed or variable.

Rollover Distributions to another qualified retirement plan are generally not taxable. Rollovers from a non-Roth account to a Roth account are taxable as income.

If you open multiple non-qualified contracts in the same year, the IRS requires that the contracts are all treated as one contract when determining the amount of gain of a distribution.

The answer depends on whether a distribution is made. A direct rollover would be reported on Form 1099-R. A trustee-to-trustee transfer involving no payment or distribution to the participant, which includes a trustee-to-trustee transfer from one IRA to another IRA, is not typically reported on Form 1099-R.

Form 1099-Corrections

What is a 1099 Correction?

The 1099 Corrections Form is used to report a correction found on your originally filed Form 1099.

Type 1 Errors include: incorrect tax amount(s), code, checkbox, payee name, or if the return was filed when it shouldn't have been.

Type 2 Errors include: a payee number is missing (ex. TIN, SSN, EIN, QI-EIN, or ITIN), the name and/or address is incorrect, or the original return was filed on the wrong type of return (ex. 1099-MISC form was used to fill a 1099-DIV).

You can easily file both Type 1 errors and Type 2 errors electronically through ExpressIRSForms.com by and follow the prompted steps to do so. You can file a correction electronically even if you paper filed Form 1099.

The due date for paper filing all versions of the Form 1099 is February 29, 2016. If filed electronically, the Form 1099 is due by March 31, 2015. Corrections can be filed after the due date, however you will need to notify the IRS of the correction before submitting the correction.

form W-2

What is W-2 Form?

Form W-2 is where employers report employee's annual earnings and taxes withheld at the end of each year. The employer is required to send a copy of the completed W-2 to both the employee and IRS.

Every employer engaged in a trade or business who pays remuneration, including noncash payments of $600 or more for the year (all amounts if any income, social security, or Medicare tax was withheld) for services performed by an employee must file a W-2 form for each employee (even if the employee is related to the employer) from whom:
  • Income, social security, or Medicare tax was withheld.
  • Income tax would have been withheld if the employee had claimed no more than one withholding allowance or had not claimed exemption from withholding on Form W-4, Employee's Withholding Allowance Certificate.

You are required to e-file Form W-2 if you have 250 or more forms to file. If you are required to e-file and fail to do so, you may incur a penalty from the SSA.

The employer must furnish each employee with a copy of their completed W-2 form by January 31 of the year following the year in which the W-2 is in reference to. For the 2015 tax year the due date is January 31, 2016.
The employer is required to file Copy A of all W-2 forms along with a W-3 form with the SSA (Social Security Administration) by the last day of February of the year following the year in which the W-2/W-3 is in reference to if the forms are paper filed. If the forms are e-filed the due date is automatically extended to the last day in March of the year following the year in which the W-2/W-3 is in reference to (for the 2015 tax year the due date is March 31st, 2016).

You may request an automatic extension of time to file Form W-2 with the SSA by sending Form 8809, Application for Extension of Time to File Information Returns, to the address shown on Form 8809. You must request the extension before the Form W-2 due date. You will have an additional 30 days to file. This extension form does not extend the January 31 due date to furnish the W-2 form(s) to your employees - there is a different process for this.

You may request an extension of time to furnish Forms W-2 to employees (for 10 or less payers) by sending a letter to:
Internal Revenue Service
Information Returns Branch, Mail Stop 4360
Attn: Extension of Time Coordinator
240 Murall Drive
Kearneysville, WV 2543

Mail your letter on or before the due date for furnishing Forms W-2 to employees. It must include:
  • Your name and address,
  • Your EIN,
  • A statement that you are requesting an extension to furnish “Forms W-2” to employees,
  • The reason for delay, and
  • Your signature or that of your authorized agent.

Various information is listed on the W-2 form including the employer’s EIN number, contact information, social security number, and detailed information related to any salary or wages paid to the employee by the employer along with taxes withheld throughout the year.

The information needed to fill out W-2 forms for your employees is typically located on your quarterly federal 941 returns and 943 returns.

When an employer prepares the W-2 Form there will be six copies of the form generated. Details of each copy and its uses are as follows:
  • Copy A For Social Security Administration - This page must be submitted along with W-3 Form to the Social Security Administration.
  • Copy B - To Be Filed With Employee’s FEDERAL Tax Return. This copy goes to the employee to furnish to the IRS along with their federal tax return.
  • Copy C - For EMPLOYEE’S RECORDS. This copy goes to the employee to keep for their personal records.
  • Copy D - For Employer. This copy is retained by the employer for record keeping purposes.
  • Copy 1 - For State, City or Local Tax Department. This copy stays with this employer to be submitted or for record keeping purposes regarding state, city or local taxes where applicable.
  • Copy 2 - To Be Filed With Employee’s State, City or Local Income Tax Return. This copy goes to the employee to be furnished along with their state income tax returns where applicable.

If an employee loses a W-2 form, write “REISSUED STATEMENT” on the new copy and furnish it to the employee. You do not have to add “REISSUED STATEMENT” on W-2 forms provided to employees electronically. Do not send Copy A of the reissued W-2 form to the SSA. Employers are not prohibited (by the Internal Revenue Code) from charging a fee for the issuance of a duplicate W-2 form.

You may provide Form W-2 to the employee at any time after employment ends, but no later than January 31 of the year following the tax year associated. If an employee asks for W-2 Form, give them the completed copies within 30 days of the request or within 30 days of the final wage payment, whichever is later.

If you terminate your business, you must provide Forms W-2 to your employees for the calendar year of termination by the due date of your final Form 941, 944, or 941-SS. You also must file Forms W-2 with the SSA by the last day of the month that follows the due date of your final Form 941, 944, or 941-SS.

If you fail to file a correct W-2 Form by the due date and cannot show reasonable cause, you may be subject to a penalty as provided under section 6721. The penalty applies if you:
  • Fail to file timely,
  • Fail to include all information required to be included on Form W-2,
  • Include incorrect information,
  • File on paper forms when you are required to e-file,
  • Report an incorrect TIN,
  • Fail to report a TIN, or
  • Fail to file paper forms that are machine readable.
The amount of the penalty is based on when you file correctly. The penalty is:
  • $30 per W-2 form if you correctly file within 30 days (by March 30 if the due date is February 29); the maximum penalty is $250,000 per year ($75,000 for small businesses, defined on page 11).
  • $60 per W-2 form if you correctly file after 30 days beyond the due date but by August 1; the maximum penalty is $500,000 per year ($200,000 for small businesses).
  • $100 per W-2 form if you file after August 1, or you do not file the required W-2 forms; the maximum penalty is $1,500,000 per year ($500,000 for small businesses).

If an employee dies during the year, you must report the accrued wages, vacation pay, and other compensation paid after the date of death. Also report wages that were available to the employee while he or she was alive, regardless of whether they actually were in the possession of the employee, as well as any other regular wage payment, even if you may have to reissue the payment in the name of the estate or beneficiary.
If you have made the payment after the employee's death but in the same year the employee died, you must withhold social security and Medicare taxes on the payment and report the payment on the employee's W-2 Form only as social security and Medicare wages to ensure proper social security and Medicare credit is received. On the employee's W-2 Form, show the payment as social security wages (box 3) and Medicare wages and tips (box 5) and the social security and Medicare taxes withheld in boxes 4 and 6. Do not show the payment in box 1.

If you have made the payment after the year of death, do not report it on Form W-2, and do not withhold social security and Medicare taxes.

Whether the payment is made in the year of death or after the year of death, you also must report it in box 3 of Form 1099-MISC, Miscellaneous Income, for the payment to the estate or beneficiary. Use the name and taxpayer identification number (TIN) of the payment recipient on Form 1099-MISC. However, if the payment is a reissuance of wages that were constructively received by the deceased individual while he or she was still alive, do not report it on Form 1099-MISC.

Under MSRRA, the spouse of an active duty service member (civilian spouse) may keep his or her prior residence or domicile for tax purposes (tax residence) when accompanying the service member spouse, who is relocating under military orders, to a new military duty station in one of the 50 states, the District of Columbia, or a U.S. possession. Before relocating, both spouses must have had the same tax residence.

Form W-2c

What is W-2c Form ?

Form W-2c is used to correct errors on the Forms W-2, W-2AS, W-2CM, W-2GU, W-2VI, or W-2c filed with the Social Security Administration (SSA). Form W-2c is also used to provide a corrected Form W-2, W-2AS, W-2CM, W-2GU, W-2VI, or W-2c to employees.

Complete Form W-2c boxes d through i. Do not complete boxes 1 through 20. Advise your employee to correct the SSN and/or name on his or her original W-2 Form.

Enter the tax year and EIN originally reported, and enter in the “Previously Reported” amounts that were on the original Form W-2. In the “Correct information” boxes, enter zeros. Prepare a second Form W-3c along with a second W-2c form for each affected employee. Enter zeros in the “Previously Reported” boxes, and enter the correct money amounts in the “Correct Information” boxes. Enter the correct tax year and/or correct EIN.

If everything is correct except the employee's address, you do not have to file a W-2c form with the SSA. However, if the address was incorrect on the W-2 form provided to the employee, you have three options.
  • You can issue a new, corrected W-2 form to the employee and indicate “REISSUED STATEMENT” on the new copy.
  • You can issue a W-2c form to the employee that shows the correct address in box i and all other correct information.
  • You can reissue the W-2 form with the incorrect address to the employee in an envelope showing the correct address or deliver it through other means to the employee.

You will need to file Form W-2c as soon as possible after you discover an error. As soon as you file Form W-2c, a copy will need to be provided to the listed recipient as well.

You can either consider all W-2s when determining the amounts to enter on Form W-2c, or file a single W-2c form to correct only the incorrect W-2 form.

Do not use Form W-2c to report corrections to back pay. Instead, see Pub. 957 and use the Form SSA-131, Employer Report of Special Wage Payments.

Form W-2c is not used to correct Form W-2G, Certain Gambling Winnings.

Form W-3

What is W-3 Form?

A W-3 form is filled out by the employer and reports all wages, tips, and other compensation paid to its employee(s) as well as all taxes withheld. This form includes the total amount for all employees under the employer during the tax year.

A W-3 form is completed only when a paper Copy A of Form W-2 is being filed. Even if there is only one paper W-2 form being filed a W-3 is still required. There is no reason to file Form W-3 alone. There is also no need to file Form W-3 for W-2 forms that were submitted electronically.

No, if you are filing your W-2 forms electronically, a separate W-3 form is not needed.

A W-3 form is filled out by the employer and reports all wages, tips, and other compensation paid to its employee(s) as well as all taxes withheld. This form includes the total amount for all employees under the employer during the tax year.

Mail W-3 forms with Copy A of W-2 forms by Feb 28th, 2016. If you decide to e-file, your due date is extended to March 31, 2016.

Form W-3 is a transmittal form which is sent to the Social Security Administration (SSA) showing total earnings, social security wages, Medicare wages, and withholding for all employees for the previous year To prepare a W-3 form, you must add up wages for all employees in each category and use them to complete the W-3 form.

There is no need for you to file your W-3 forms electronically if you have already filed your W-2 forms online. However, if you paper file you may send your documents to the following address:
Social Security Administration
Data Operations Center
Wilkes-Barre, PA 18769-0001.

Form W-3C

What is a Form W-3c?

The purpose of Form W-3c is to summarize the information included on the W-2c . You will need to file Form W-3c whenever you file Form W-2c . When filing with ExpressIRSForms.com the W-3c form is included with W-2c Form.

Anyone who files a W-2c form with the SSA must also file a W-3c form , even if you are only filing a W-2c to correct an employee's name or SSN.

You will need to file a W-3c form with a W-2c form as soon as possible after you discover an error on your original W-2.

If you need to correct the information that was listed on Form W-3c then you will need to contact the SSA’s Employer Reporting Branch at 1-800-772-6270.

Do not staple or tape the W-2c forms and W-3c forms to each other. File a separate W-3c form for each tax year, for each type of form, and for each kind of payer/employer combination.

Generally, employers must sign Form W-3c.

State Filing

What is the Combined Federal/State Filing (CF/SF) program?

The Combined Federal/State Filing (CF/SF) program is an arrangement the IRS has with participating states in which both original and corrected information returns are provided to the states free of charge. This means that separate reporting of these information returns is not required for participating states.

Currently the Combined Federal/State Filing (CF/SF) program covers the following forms: 1099-MISC, 1099-INT, 1099-DIV, 1099-OID, 1099-G, 1099-PATR, 1099-R and Form 5498.

At this time the Combined Federal/State Filing (CF/SF) program only covers IRS forms and does not cover Form W-2. The Form W-2 is considered a SSA (Social Security Administration) form.

Yes, ExpressIRSForms participates in the Combined Federal/State Filing (CF/SF) program. This affects Forms 1099-MISC, 1099-DIV and 1099-INT filed through ExpressIRSForms.

Information returns that may be filed under the Combined Federal/State Filing (CF/SF) program are: Forms 1099-DIV, G, INT, MISC, OID, PATR, R, and Form 5498.

StatesCodes
Alabama1
Arizona4
Arkansas5
California6
Colorado7
Connecticut8
Delaware10
District of Columbia11
Georgia13
Hawaii15
Idaho16
Indiana18
Iowa19
Kansas20
Louisiana22
Maine23
Maryland24
Massachusetts25
Michigan26
Minnesota27
Mississippi28
Missouri29
Montana30
Nebraska31
New Jersey34
New Mexico35
North Carolina37
North Dakota38
Ohio39
South Carolina45
Utah49
Vermont50
Virginia51
Wisconsin55

NO. Some states still require filing regardless of their participation in the Combined Federal/State Filing (CF/SF) program and require filing additional paperwork.

YES, but only for the first year the filer participates in the program. The IRS highly recommends that a test file be submitted every year.

Within two (2) business days, the results of the electronic transmission(s) will be sent to the email address that was provided when requesting approval.

Typically, states require filing for W-2s and various 1099s, though filers should check with their state to confirm the required information.

Most states require filing for any income or other payments which the employer withheld that state's income tax or any other applicable tax. Some states have agreements with other states for the exemption of withholding tax and some states require filing regardless of if the employer withheld tax or not. To be sure, check with the states in which you conduct business.

Though cases vary depending on the particular state, most states require filing for some, if not all, of the following: 1099-MISC, 1099-DIV, 1099-INT, 1099-R.

Though filing requirements vary from state to state, the most common ways to file are: paper (mailing), e-filing via a state website, or through magnetic media.

Magnetic media usually consists of CD-ROMs or magnetic tapes, on which a filer downloads their applicable forms in a template designed by the particular state.

Maybe. Depending on the state, the filer may be required to file additional forms.

Sometimes. Depending on the individual state and the nature of the business, some states require quarterly or monthly filing as well.

No, the IRS does NOT need to be notified of your filings with your state.

Maybe. Some states require individual state identification numbers as well.

Depending on how the employer is required to file their returns, either on the state website or by mail address. The filer should check with the specific state to confirm requirements.

Not necessarily, though the filer should check with their state to make sure they know the deadline.

Maybe. Depending on the state, the employer may need to send the form, along with possible other information, to their state. Unless the state participates in the Combined Federal/State Filing (CF/SF) program and does not require additional information filing, the filer should assume filing will be necessary.

NO. Some state still require filing regardless of their participation in the Combined Federal/State Filing (CF/SF) program and require filing additional paperwork.

Generally, if an employer withholds any state tax, they will be required to file a 1099 with the state for which they withheld the tax. Filers should check with their state(s) to make sure of the requirements for filing.

Maybe. Some states require reconciliation forms or quarterly return forms.

No, the IRS does NOT require that you file state information returns with them.

Form 1096

What is Form 1096?

The Form 1096 is used to summarize all information that is physically mailed to the IRS. If you paper file any of the following Forms; 1097, 1098, 1099, 3921, 3922, 5498, or W-2G with the IRS, you must send a Form 1096 with each type of form as the transmittal document.

Anyone who paper files Forms 1097, 1098, 1099, 3921, 3922, 5498, or W-2G.

If you're paper filing, Forms 1096 With Forms 1097, 1098, 1099, 3921, 3922, or W-2G, will need to be filed by Feb 29th, 2016. For Form 5498, Form 1096 will need to be included and filed by May 31, 2016.

The reason to file Form 1096 is to transmit along with paper Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G to the IRS. Form 1096 is a form that is used to summarize all information on a yearly basis.

When you e-file any form through ExpressIRSForms, a 1096 form is not required by the IRS because you are filing electronically. To paper file, group your forms together, and you will need to mail a 1096 form attached to each form filed as your transmittal document.

Form 8809

What is Form 8809?

Form 8809 is used to request an extension of time to file any forms for the current tax year.

Those who are requesting an extension of time to file several types of forms, can use one Form 8809, but you must file Form 8809 by the earliest due date. For example, if you are requesting an extension of time to file both Forms 8027 and 1098, you must file Form 8809 by February 29 (March 31 if you file electronically). You may complete more than one Form 8809. An extension cannot be granted if a request is filed after the due date of the original returns.

File Form 8809 as soon as you know an extension is necessary. However, Form 8809 must be filed by the due date of the returns.

If you are unsure if you’re going to be able to file your income tax return by your original return due date, we recommend going ahead and filing a tax extension. There is no penalty for filing at any time before either your original or extended due dates.

The automatic extension is 30 days from the original due date. You may request another extension for an additional 30 days by submitting a second Form 8809 before the end of the first extension period.

The IRS does not require that you provide a reason for needing an extension of time to file your personal, business, or nonprofit income tax returns.

There is no penalty from the IRS for filing for an extension of time to file your personal, business, or nonprofit income tax returns. However, if you fail to pay any tax amounts due or fail to provide the correct amount there could be penalties and interest assessed by the IRS. A tax extension grants you additional time to file your returns, however it does not grant you additional time to pay the taxes due.