Tax Alert
02/04/2000
Payroll and Employment Tax
IRS Provides Guidance on Form W-2 Reporting of Election
Workers' Wages
The IRS provided guidance to government employers of election workers on
whether such employees' wages must be reported on Form W-2. (Rev. Rul.
2000-6, 2000-6 IRB 1)
Wages paid to an election worker are not subject to federal income tax
withholding; however, under IRC Section 6041(a), compensation of $600 or more in
a calendar year must be reported by the employer in box 1 of the Form W-2. Also,
the services of an election worker are not considered employment for FICA
purposes unless, effective January 1, 2000, the worker's wages for a calendar
year are $1,100 or more. As a result, if wages paid to an election worker are
less than $1,100, generally the employer is not required to report the election
worker's compensation on Form W-2 as FICA wages, unless the worker is covered
under a state Section 218 agreement that has a lesser FICA exclusion threshold.
Under a state Section 218 agreement, states and the SSA may agree to extend
Social Security coverage to employees, including election workers.
This IRS clarification was made at the request of the National Conference
of State Social Security Administrators (NCSSSA), which believed that such
uniformity in Form W-2 reporting requirements was much needed by government
employers. Donald Rohan, NCSSSA president, said that the ruling ". . .
saves these employers $10 million annually by not requiring W-2s for wages that
have no withholding." However, Rohan cautions government employers to check
with their state Social Security administrator for the FICA exclusion threshold
as specified by their state's Section 218 agreement, as this threshold dictates
whether or not a Form W-2 might be required for FICA wage reporting purposes.
For a list of state administrators, see the NCSSSA web site at http://www.ncsssa.org.
(Press Release, National Conference of State Social Security Administrators,
January 24, 2000)
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W-2
FORM: 21.3.6.4.7.1 Form W-2 Information
W-4
FORM: Part
3 Revenue, Returns, and Accounts Processing Chap. 29 ISRP System Sec. 92 SC
Processing of Form W-4 Employees' Withholding Allowance Certificate
[PDF]
ftp.fedworld.gov/pub/irs-pdf/fw2_00.pdf
... deferrals to a section 401(k) cash or deferred Note: Keep Copy C of Form W-2
for
at least 3 years after the due arrangement. Also includes deferrals under a ...
File
Manager For Forms - IRS
[PDF]
www.turbotax.com/blankforms/fdi/w2.pdf
... correct any name, SSN, or Earned income credit (EIC). You must file a tax
amount
error reported to the SSA on Form W-2. If return if any amount is shown in box
...
Form W-2 Preparation
Software
Form W-2. Who must file Form W-2: Employers must file
Form W-2 for wages paid to each employee ...
Form W-2
Preparation Software
... Form W-2. Extension to file: You may request an extension
of time to file Form W-2 by sending ...
Paper Form W-2
Q&As
... to report amounts you paid your household employees. You must also file Form
W-2
with SSA by the last day of February following the year the wages were paid. ...
Statement of Earnings
- Form W-2
IF.7. Statement of Earnings - Form W-2. Each employer is required to send each
employee
a Form W-2, Statement of Earnings, during January. This form includes ...
AllBusiness.com
| Form | IRS Form W-2: Employers Wage and ...
... See all forms and agreements. Home > Employment & HR > Benefits
> Payroll
> IRS Form W-2: Employers Wage and Tax Statement. ...
Forms
W-2, Form W-3, Form W-2c, Form W-3c Defined
... Employers must file Form W-2 for each employee from whom income, social
security,
or Medicare taxes have been withheld. You must also file Form W-2 for each ...
I never
received a Form W-2. What do I do?
I never received a Form W-2. What do I do? Employers
must provide employees with form ...
Tax Topic
752, Form W-2 Where, When, and How to File - ...
Uncle Fed's Tax*Board, 1999 Tax Year. IRS Tax Topic 752. Form
W-2 Where, When, and How to File. ...
Form
W-2
... Form W-2 Wage and Tax Statement is an Internal Revenue Service (IRS) form
that
enables employees to file their personal tax returns and provides the IRS ...
Form
W-2, Box 13 and W-3, Box 12D3;15= (No Responses);13= ( ...
... Document 2971. Form W-2, Box 13 and W-3, Box 12: QUESTION : What do I enter
in
Form W-2, Box 13 so the information will link to Form W-3? ANSWER: W-2 Box 12
...
Form W-2 Can Substitute
For A Form 1040 !!
Form W-2 Can Substitute For A Form 1040 !! Form W-2 Can Substitute For A Form
1040 !! Form W-2 Can Substitute For A Form 1040 !! ...
