You may request only one extension of time to file Form W-2 with the SSA by submitting a complete application on Form 8809, Application for Extension of Time To File Information Returns. In the previous example, the spouse would be allowed to elect to use the same residence as the servicemember.Įxtension of time to file Forms W-2 with the SSA. However, for any taxable year of the marriage, the civilian spouse may elect to use the same residence for purposes of taxation as the servicemember regardless of the date on which the marriage of the spouse and the servicemember occurred. territory tax authorities regarding your withholding obligations under MSRRA. You should consult with state, local, or U.S. State and local income taxes may need to be withheld and remitted to state and local tax authorities. Federal income taxes should be withheld and remitted to the IRS. Before relocating, both spouses must have had the same tax residence.įor example, if a civilian spouse is working in Guam but properly claims tax residence in one of the 50 states under MSRRA, their income from services would not be taxable income for Guam tax purposes. Under MSRRA, the spouse of an active duty servicemember (civilian spouse) may keep their prior residence or domicile for tax purposes (tax residence) when accompanying the servicemember 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. You may be required to report wages and taxes on a form different from the form you generally use if an employee claims residence or domicile under MSRRA in a different jurisdiction in one of the 50 states, the District of Columbia, American Samoa, the Commonwealth of the Northern Mariana Islands, Guam, Puerto Rico, or the U.S. Military Spouses Residency Relief Act (MSRRA). See the TIP for Box 12-Codes under Specific Instructions for Form W-2. If you file on paper or create Forms W-2 online, you can include only four box 12 amounts per Form W-2. For example, you can include every type of box 12 amount in one employee wage record if you upload an electronic file. In a few situations, reporting instructions vary depending on the filing method you choose. If you e-file, do not file the same returns using paper forms.įor more information about e-filing Forms W-2 or W-2c and a link to the BSO website, visit the SSA’s Employer W-2 Filing Instructions & Information website at SSA.gov/employer. This information is also available by calling the SSA’s Employer Reporting Service Center at 80 (toll free). To obtain file format specifications, visit the SSA’s website at SSA.gov/employer/EFW2&EFW2C.htm, and select the appropriate document. If you need to file more than 50 Forms W-2 or more than 25 Forms W-2c, BSO’s “file upload” feature might be the best e-filing method for your business or organization. Preview BSO by viewing a brief online tutorial. Here you will also find forms and publications used for wage reporting, information about verifying employee social security numbers online, how to reach an SSA employer services representative for your region, and more. Visit the SSA’s Employer W-2 Filing Instructions & Information website at SSA.gov/employer for more information about using BSO to save time for your organization. You can also use BSO to upload wage files to the SSA, check on the status of previously submitted wage reports, and take advantage of other convenient services for employers and businesses. BSO generates Form W-3 automatically based on your Forms W-2. BSO lets you print copies of these forms to file with state or local governments, distribute to your employees, and keep for your records. Use BSO’s online fill-in forms to create, save, and submit Forms W-2 and W-2c to the SSA electronically. The SSA has enhanced its secure BSO website to make it easier to register and navigate.
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