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appears in red, similar to the official printed IRS form. But do
not file Copy A downloaded from this website with the SSA.
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and printed from this website are not. A penalty of $50 per
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You may file Forms W-2 and W-3 electronically on the SSA’s
website at Employer Reporting Instructions & Information.
You can create fill-in versions of Forms W-2 and W-3 for filing
with the SSA. You may also print out copies for filing with state
or local governments, distribution to your employees, and for your
records.

W-2 / W-3 Cover page

 a Employee’s social security number For Official Use Only 䊳
22222 Void
OMB No. 1545-0008
b Employer identification number (EIN) 1 Wages, tips, other compensation 2 Federal income tax withheld

c Employer’s name, address, and ZIP code 3 Social security wages 4 Social security tax withheld

5 Medicare wages and tips 6 Medicare tax withheld

7 Social security tips 8 Allocated tips

d Control number 9 Advance EIC payment 10 Dependent care benefits

e Employee’s first name and initial Last name Suff. 11 Nonqualified plans 12a See instructions for box 12
C
o
d
e

13 Statutory Retirement Third-party 12b

employee plan sick pay C
o
d
e

14 Other 12c
C
o
d
e

12d
C
o
d
e

f Employee’s address and ZIP code

15 State Employer’s state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name

Wage and Tax

W-2 2007
Department of the Treasury—Internal Revenue Service
Form Statement For Privacy Act and Paperwork Reduction
Act Notice, see back of Copy D.
Copy A For Social Security Administration — Send this
entire page with Form W-3 to the Social Security
Administration; photocopies are not acceptable. Cat. No. 10134D
Do Not Cut, Fold, or Staple Forms on This Page — Do Not Cut, Fold, or Staple Forms on This Page
 a Employee’s social security number
22222 OMB No. 1545-0008
b Employer identification number (EIN) 1 Wages, tips, other compensation 2 Federal income tax withheld

c Employer’s name, address, and ZIP code 3 Social security wages 4 Social security tax withheld

5 Medicare wages and tips 6 Medicare tax withheld

7 Social security tips 8 Allocated tips

d Control number 9 Advance EIC payment 10 Dependent care benefits

e Employee’s first name and initial Last name Suff. 11 Nonqualified plans 12a
C
o
d
e

13 Statutory Retirement Third-party 12b

employee plan sick pay C
o
d
e

14 Other 12c
C
o
d
e

12d
C
o
d
e

f Employee’s address and ZIP code

15 State Employer’s state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name

Wage and Tax

W-2 2007
Department of the Treasury—Internal Revenue Service
Form Statement
Copy 1—For State, City, or Local Tax Department
 a Employee’s social security number Safe, accurate, Visit the IRS website
OMB No. 1545-0008 FAST! Use at www.irs.gov/efile.

b Employer identification number (EIN) 1 Wages, tips, other compensation 2 Federal income tax withheld

c Employer’s name, address, and ZIP code 3 Social security wages 4 Social security tax withheld

5 Medicare wages and tips 6 Medicare tax withheld

7 Social security tips 8 Allocated tips

d Control number 9 Advance EIC payment 10 Dependent care benefits

e Employee’s first name and initial Last name Suff. 11 Nonqualified plans 12a See instructions for box 12
C
o
d
e

13 Statutory Retirement Third-party 12b

employee plan sick pay C
o
d
e

14 Other 12c
C
o
d
e

12d
C
o
d
e

f Employee’s address and ZIP code

15 State Employer’s state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name

Wage and Tax

W-2 2007
Department of the Treasury—Internal Revenue Service
Form Statement
Copy B—To Be Filed With Employee’s FEDERAL Tax Return.
This information is being furnished to the Internal Revenue Service.
Notice to Employee Clergy and religious workers. If you are not subject to
social security and Medicare taxes, see Publication 517,
Refund. Even if you do not have to file a tax return, you Social Security and Other Information for Members of the
should file to get a refund if box 2 shows federal income tax Clergy and Religious Workers.
withheld or if you can take the earned income credit.
Corrections. If your name, SSN, or address is incorrect,
Earned income credit (EIC). You must file a tax return if correct Copies B, C, and 2 and ask your employer to correct
any amount is shown in box 9. your employment record. Be sure to ask the employer to file
You may be able to take the EIC for 2007 if (a) you do not Form W-2c, Corrected Wage and Tax Statement, with the
have a qualifying child and you earned less than $12,590 Social Security Administration (SSA) to correct any name,
($14,590 if married filing jointly), (b) you have one qualifying SSN, or money amount error reported to the SSA on Form
child and you earned less than $33,241 ($35,241 if married W-2. If your name and SSN are correct but are not the same
filing jointly), or (c) you have more than one qualifying child as shown on your social security card, you should ask for a
and you earned less than $37,783 ($39,783 if married filing new card at any SSA office or call 1-800-772-1213.
jointly). You and any qualifying children must have valid Credit for excess taxes. If you had more than one
social security numbers (SSNs). You cannot take the EIC if employer in 2007 and more than $6,045.00 in social security
your investment income is more than $2,900. Any EIC that and/or Tier I railroad retirement (RRTA) taxes were withheld,
is more than your tax liability is refunded to you, but only you may be able to claim a credit for the excess against
if you file a tax return. If you have at least one qualifying your federal income tax. If you had more than one railroad
child, you may get as much as $1,712 of the EIC in advance employer and more than $3,194.40 in Tier II RRTA tax was
by completing Form W-5, Earned Income Credit Advance withheld, you also may be able to claim a credit. See your
Payment Certificate, and giving it to your employer. Form 1040 or Form 1040A instructions and Publication 505,
Tax Withholding and Estimated Tax.
(Also see Instructions for Employee
on the back of Copy C.)
 a Employee’s social security number This information is being furnished to the Internal Revenue Service. If you
are required to file a tax return, a negligence penalty or other sanction
OMB No. 1545-0008 may be imposed on you if this income is taxable and you fail to report it.
b Employer identification number (EIN) 1 Wages, tips, other compensation 2 Federal income tax withheld

c Employer’s name, address, and ZIP code 3 Social security wages 4 Social security tax withheld

5 Medicare wages and tips 6 Medicare tax withheld

7 Social security tips 8 Allocated tips

d Control number 9 Advance EIC payment 10 Dependent care benefits

e Employee’s first name and initial Last name Suff. 11 Nonqualified plans 12a See instructions for box 12
C
o
d
e

13 Statutory Retirement Third-party 12b

employee plan sick pay C
o
d
e

14 Other 12c
C
o
d
e

12d
C
o
d
e

f Employee’s address and ZIP code

15 State Employer’s state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name

Wage and Tax

W-2 2007
Department of the Treasury—Internal Revenue Service
Form Statement Safe, accurate,
Copy C—For EMPLOYEE’S RECORDS (See Notice to FAST! Use
Employee on the back of Copy B.)
Instructions for Employee (Also see Notice to for the 15-year rule explained in Pub. 571). Deferrals under
code G are limited to $15,500. Deferrals under code H are
Employee, on the back of Copy B.) limited to $7,000.
Box 1. Enter this amount on the wages line of your tax return. However, if you were at least age 50 in 2007, your employer
Box 2. Enter this amount on the federal income tax withheld may have allowed an additional deferral of up to $5,000 ($2,500
line of your tax return. for section 401(k)(11) and 408(p) SIMPLE plans). This additional
deferral amount is not subject to the overall limit on elective
Box 8. This amount is not included in boxes 1, 3, 5, or 7. For deferrals. For code G, the limit on elective deferrals may be
information on how to report tips on your tax return, see your higher for the last three years before you reach retirement age.
Form 1040 instructions. Contact your plan administrator for more information. Amounts
Box 9. Enter this amount on the advance earned income credit in excess of the overall elective deferral limit must be included
payments line of your Form 1040 or Form 1040A. in income. See the “Wages, Salaries, Tips, etc.” line instructions
for Form 1040.
Box 10. This amount is the total dependent care benefits that
your employer paid to you or incurred on your behalf (including Note. If a year follows code D, E, F, G, H, or S, you made a
amounts from a section 125 (cafeteria) plan). Any amount over make-up pension contribution for a prior year(s) when you were
$5,000 is also included in box 1. You must complete Schedule in military service. To figure whether you made excess deferrals,
2 (Form 1040A) or Form 2441, Child and Dependent Care consider these amounts for the year shown, not the current
Expenses, to compute any taxable and nontaxable amounts. year. If no year is shown, the contributions are for the current
year.
Box 11. This amount is (a) reported in box 1 if it is a distribution
made to you from a nonqualified deferred compensation or A—Uncollected social security or RRTA tax on tips. Include this
nongovernmental section 457(b) plan or (b) included in box 3 tax on Form 1040. See “Total Tax” in the Form 1040
and/or 5 if it is a prior year deferral under a nonqualified or instructions.
section 457(b) plan that became taxable for social security and B—Uncollected Medicare tax on tips. Include this tax on Form
Medicare taxes this year because there is no longer a 1040. See “Total Tax” in the Form 1040 instructions.
substantial risk of forfeiture of your right to the deferred
amount. C—Taxable cost of group-term life insurance over $50,000
(included in boxes 1, 3 (up to social security wage base), and 5)
Box 12. The following list explains the codes shown in
box 12. You may need this information to complete your tax D—Elective deferrals to a section 401(k) cash or deferred
return. Elective deferrals (codes D, E, F, and S) and designated arrangement. Also includes deferrals under a SIMPLE retirement
Roth contributions (codes AA and BB) under all plans are account that is part of a section 401(k) arrangement.
generally limited to a total of $15,500 ($10,500 if you only have E—Elective deferrals under a section 403(b) salary reduction
SIMPLE plans; $18,500 for section 403(b) plans if you qualify agreement

(continued on back of Copy 2)

 a Employee’s social security number
OMB No. 1545-0008
b Employer identification number (EIN) 1 Wages, tips, other compensation 2 Federal income tax withheld

c Employer’s name, address, and ZIP code 3 Social security wages 4 Social security tax withheld

5 Medicare wages and tips 6 Medicare tax withheld

7 Social security tips 8 Allocated tips

d Control number 9 Advance EIC payment 10 Dependent care benefits

e Employee’s first name and initial Last name Suff. 11 Nonqualified plans 12a
C
o
d
e

13 Statutory Retirement Third-party 12b

employee plan sick pay C
o
d
e

14 Other 12c
C
o
d
e

12d
C
o
d
e

f Employee’s address and ZIP code

15 State Employer’s state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name

Wage and Tax

W-2 2007
Department of the Treasury—Internal Revenue Service
Form Statement
Copy 2—To Be Filed With Employee’s State, City, or Local
Income Tax Return.
Instructions for Employee (continued from back of S—Employee salary reduction contributions under a section
408(p) SIMPLE (not included in box 1)
Copy C)
F—Elective deferrals under a section 408(k)(6) salary T—Adoption benefits (not included in box 1). You must
reduction SEP complete Form 8839, Qualified Adoption Expenses, to
compute any taxable and nontaxable amounts.
G—Elective deferrals and employer contributions (including
V—Income from exercise of nonstatutory stock option(s)
nonelective deferrals) to a section 457(b) deferred
(included in boxes 1, 3 (up to social security wage base),
compensation plan
and 5)
H—Elective deferrals to a section 501(c)(18)(D) tax-exempt
W—Employer contributions to your Health Savings Account.
organization plan. See “Adjusted Gross Income” in the Form
Report on Form 8889, Health Savings Accounts (HSAs).
1040 instructions for how to deduct.
Y—Deferrals under a section 409A nonqualified deferred
J—Nontaxable sick pay (information only, not included in
compensation plan.
boxes 1, 3, or 5)
K—20% excise tax on excess golden parachute payments. Z—Income under section 409A on a nonqualified deferred
See “Total Tax” in the Form 1040 instructions. compensation plan. This amount is also included in box 1. It
is subject to an additional 20% tax plus interest. See “Total
L—Substantiated employee business expense Tax” in the Form 1040 instructions.
reimbursements (nontaxable)
AA—Designated Roth contributions under a section 401(k)
M—Uncollected social security or RRTA tax on taxable cost plan.
of group-term life insurance over $50,000 (former employees
only). See “Total Tax” in the Form 1040 instructions. BB—Designated Roth contributions under a section 403(b)
plan.
N—Uncollected Medicare tax on taxable cost of group-term
life insurance over $50,000 (former employees only). See Box 13. If the “Retirement plan” box is checked, special
“Total Tax” in the Form 1040 instructions. limits may apply to the amount of traditional IRA
contributions that you may deduct.
P—Excludable moving expense reimbursements paid
directly to employee (not included in boxes 1, 3, or 5) Note. Keep Copy C of Form W-2 for at least 3 years after
the due date for filing your income tax return. However, to
Q—Nontaxable combat pay. See the instructions for Form help protect your social security benefits, keep Copy C
1040 or Form 1040A for details on reporting this amount. until you begin receiving social security benefits, just in case
R—Employer contributions to your Archer MSA. Report on there is a question about your work record and/or earnings
Form 8853, Archer MSAs and Long-Term Care Insurance in a particular year. Review the information shown on your
Contracts. annual (for workers over 25) Social Security Statement.
 a Employee’s social security number
Void
OMB No. 1545-0008
b Employer identification number (EIN) 1 Wages, tips, other compensation 2 Federal income tax withheld

c Employer’s name, address, and ZIP code 3 Social security wages 4 Social security tax withheld

5 Medicare wages and tips 6 Medicare tax withheld

7 Social security tips 8 Allocated tips

d Control number 9 Advance EIC payment 10 Dependent care benefits

e Employee’s first name and initial Last name Suff. 11 Nonqualified plans 12a See instructions for box 12
C
o
d
e

13 Statutory Retirement Third-party 12b

employee plan sick pay C
o
d
e

14 Other 12c
C
o
d
e

12d
C
o
d
e

f Employee’s address and ZIP code

15 State Employer’s state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name

Wage and Tax

W-2 2007
Department of the Treasury—Internal Revenue Service
Form Statement For Privacy Act and Paperwork Reduction
Act Notice, see the back of Copy D.
Copy D—For Employer.
Employers, Please Note—
Specific information needed to complete Form W-2 is You are not required to provide the information requested
available in a separate booklet titled 2007 Instructions for on a form that is subject to the Paperwork Reduction Act
Forms W-2 and W-3. You can order those instructions and unless the form displays a valid OMB control number. Books
additional forms by calling 1-800-TAX-FORM or records relating to a form or its instructions must be
(1-800-829-3676). You can also get forms and instructions retained as long as their contents may become material in
from the IRS website at www.irs.gov. the administration of any Internal Revenue law.
Caution. Because the SSA processes paper forms by Generally, tax returns and return information are
machine, you cannot file with the SSA Forms W-2 and W-3 confidential, as required by section 6103. However,
that you print from the IRS website. Instead, you can use the section 6103 allows or requires the Internal Revenue
SSA website at Service to disclose or give the information shown on your
www.ssa.gov/employer/bsohbnew.htm to create and file return to others as described in the Code. For example, we
electronically “fill-in” versions of Forms W-2 and W-3. may disclose your tax information to the Department of
Justice for civil and/or criminal litigation, and to cities,
Due dates. Furnish Copies B, C, and 2 to the employee states, and the District of Columbia for use in administering
generally by January 31, 2008. their tax laws. We may also disclose this information to
File Copy A with the SSA generally by February 29, 2008. other countries under a tax treaty, to federal and state
Send all Copies A with Form W-3, Transmittal of Wage and agencies to enforce federal nontax criminal laws, or to
Tax Statements. However, if you file electronically, the due federal law enforcement and intelligence agencies to combat
date is March 31, 2008. terrorism.
The time needed to complete and file these forms will vary
Privacy Act and Paperwork Reduction Act Notice. We ask depending on individual circumstances. The estimated
for the information on Forms W-2 and W-3 to carry out the average times are: Form W-2—30 minutes, and Form
Internal Revenue laws of the United States. We need it to W-3—28 minutes. If you have comments concerning the
figure and collect the right amount of tax. Section 6051 and accuracy of these time estimates or suggestions for making
its regulations require you to furnish wage and tax these forms simpler, we would be happy to hear from you.
statements to employees and to the Social Security You can write to the Internal Revenue Service, Tax Products
Administration. Section 6109 requires you to provide your Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111
employer identification number (EIN). If you fail to provide Constitution Ave. NW, IR-6406, Washington, DC 20224. Do
this information in a timely manner, you may be subject to not send Forms W-2 and W-3 to this address. Instead, see
penalties. Where to file in the Instructions for Forms W-2 and W-3.