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Get Schedule D , Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations, for data on reconciling wages and taxes reported on Forms W-2 with amounts reported on Forms 941, 941-SS, or 944. If you terminate your corporation, you should present 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 must additionally file Forms W-2 with the SSA by the due date of your ultimate Form 941, 944, or 941-SS. If filing on paper, ensure you obtain Forms W-2 and W-3 preprinted with the right yr. If e-filing, ensure your software program has been up to date for the present tax yr. Qualified transferring expense reimbursements paid directly to an employee by an employer are reported solely in box 12 of Form W-2 with code P. Qualified moving expenses that an employer paid to a third celebration on behalf of the worker , and companies that an employer furnished in kind to an worker, are not reported on Form W-2.

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In the cash bins of Form W-3c, whole the quantities from every box and column on the Forms W-2c you are sending. If your solely changes to the original Form W-2 are to state or local data, do not send Copy A of Form W-2c to the SSA. Instead, ship Form W-2c to the appropriate state or native agency and furnish copies to your staff. Do not send Forms W-2, W-2AS, W-2CM, W-2GU, or W-2VI to either of those addresses. Use Form W-2c to appropriate errors on Forms W-2, W-2AS, W-2CM, W-2GU, W-2VI, or W-2c filed with the SSA.

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The U.S. Treasury Department and the CNMI Division of Revenue and Taxation entered into an agreement underneath 5 U.S.C. part 5517 (“5517 agreement”) in December 2006. Federal employers are also required to file quarterly and annual reports with the CNMI Division of Revenue and Taxation. For questions, contact the CNMI Division of Revenue and Taxation. Severance funds are wages subject to social security and Medicare taxes.

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