Industry Insights

IRS Releases 2011 Form W-3, Transmittal of Wage and Tax Statements

September 2011

The IRS recently released the 2011 Form W-3, Transmittal of Wage and Tax Statements. The updated form includes several changes, most notably an expansion of Box B to designate the type of employer filing the form. The IRS is requesting this information to improve document matching compliance.

Box B now includes five checkboxes for organizations to indicate the kind of employer:

  1. 501c non-govt. – Nongovernmental, tax-exempt Section 501(c) organizations
  2. State/local non-501c – State or local governments or instrumentalities that are not tax-exempt Section 501(c) organizations
  3. State/local 501c – Dual-status state or local governments or instrumentalities that are also tax-exempt Section 501(c) organizations
  4. Federal govt. – Federal government entities or instrumentalities
  5. None apply – Organizations not meeting one of the above definitions

Unless the organization is reporting third-party sick pay, only one box should be indicated.

For additional information on this new reporting requirement, contact your BKD advisor or Paige Gerich at pgerich@bkd.com.

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