This publication contains the following forms and

Department of the Treasury their instructions. Please order additional forms as

Internal Revenue Service early as possible.
Form W-2, Wage and Tax Statement
Instructions for Form W-2
Form W-2c, Statement of Corrected Income and Tax Amounts
Form W-3, Transmittal of Wage and Tax Statements

Federal Employment Form W-3c, Transmittal of Corrected Income and Tax Statements
Form 7018, Employer’s Order Blank for Forms
Tax Forms Note: To request forms and publications not listed on Form 7018,
call 1-800-TAX-FORM (1-800-829-3676).
See Circular E or Circular A for more information concerning
completion and filing of Employment Tax Returns.

Employers ● Beginning with the 1994 tax year, all Forms W-2 and W-3 should be
sent to the Social Security Administration, Data Operation Center,
For 1994, the wage base is $60,600 for social security (old age,
Wilkes-Barre, PA 18769.
survivors, and disability insurance) with a tax rate of 6.2% each for
employers and employees. Beginning in 1994, the wage base limit for ● If possible, please file Forms W-2 either alphabetically by employees’
Medicare tax has been eliminated. All 1994 wages are subject to last names or numerically by employees’ social security numbers. This
Medicare tax. For Medicare, the rate is 1.45% each for employers and will help SSA locate specific forms if there is a problem with your
employees. submission.
Either Circular E (Pub. 15, Employer’s Tax Guide) or Circular A (Pub. ● Social security wages and taxes and Medicare wages and taxes must
51, Agricultural Employer’s Tax Guide) will be mailed to you in December. be reported separately on the Forms W-2.
These circulars contain information about completing and filing Sick pay.—Certain payments of sick pay, including payments made by
employment tax returns. They will also give the 1995 income tax third parties such as insurance companies, are subject to Federal
withholding rates. unemployment (FUTA), social security, Medicare, or railroad retirement
Agricultural employers will be sent Form 943-A, Agricultural Employer’s (RRTA) taxes. For details, including how to report on Forms W-2 and
Record of Federal Tax Liability, and Form 943, Employer’s Annual Tax W-3, get Pub. 952, Sick Pay Reporting.
Return for Agricultural Employees, in December. Reconciling wage reports.—The total wages paid during 1994 subject
Information returns questions.—If you have questions about information to social security taxes that were reported on employment tax returns
returns (Forms 1096, 1098, 1099, 1042-S, 5498, W-2, W-2G, and W-3), (Forms 941, 942, or 943) should equal the total of the amounts reported
call 304-263-8700 (not a toll-free number). in box 3 of the 1994 Form W-3. Likewise, the total social security tips
reported on line 6b of Forms 941 should equal the total amount reported
Filing Forms W-2 and W-3.—If you file Form W-2 reports on magnetic
in box 7 of Form W-3. Also the total Medicare wages and tips reported
media, use the information in this publication under Instructions for
on line 7 of Forms 941 should equal the total amount in box 5 of Form
Form W-2 and in the Social Security Administration Technical Instruction
W-3. If the amounts do not agree, you should file Form 941c with the IRS
Bulletin No. 4 to ensure accurate reporting.
to correct amounts reported on employment tax returns and, if
See the enclosed instructions for Form W-2 and W-3 for information necessary, file Forms W-2c and W-3c with the SSA to correct amounts
about completing these forms. Please see the following reminders about reported to employees.
completing and filing wage and tax statements.
Substitute forms.—You may use substitute forms, instead of IRS forms,
● Please show the correct social security numbers of employees on only as permitted by revenue procedures. You can get Pub. 1141,
Form W-2, and be sure all copies are legible. Encourage employees who General Rules and Specifications For Private Printing of Substitute Forms
have changed their name during the year to notify their local Social W-2 and W-3, by calling 1-800-TAX-FORM (1-800-829-3676). If you file
Security Administration (SSA) office and request a new card. This will substitute Forms W-2, you must file Forms W-3 that are the same width
allow the SSA to process the information correctly and to properly credit as the Forms W-2.
employees’ social security earnings. It will also help employees to
correctly report their wages to the IRS on their income tax forms.

Internal Revenue Service Peel off the label below and place it over boxes f and g on the Form
WADC-9999 W-3 you file with the Social Security Administration. Make any Bulk Rate
Rancho Cordova, CA 95743-9999 necessary corrections on the label. If you file additional Forms W-3, fill
in your name, address, and employer identification number. Postage and Fees Paid
Official Business Internal Revenue Service
Penalty for Private Use, $300
Do Not Forward Permit No. G-48
Ä

Carrier Route Presort

Publication 393
Cat. No. 11071P
Forms and Publications You May Need The 1994 Instructions for Forms 1099, 1098, 5498, and W-2G give
detailed guidelines for what to report and how to complete the following
As an employer, in addition to the Forms W-2, W-2c, W-3, and W-3c
information returns. You may need these forms to report certain
included in this booklet, you may need one or more of the following
payments you make during the course of your trade or business.
forms and publications. Use Form 7018 to order the items listed on the
form. Other materials may be ordered by calling 1-800-829-3676.
Note: If you have employees in American Samoa, Guam, the Form Report—
Commonwealth of the Northern Mariana Islands, the U.S. Virgin Islands,
or Puerto Rico who are subject to local income tax and U.S. social 1096 Your identifying information and the number and type of
security and Medicare taxes, you must file the appropriate forms for those return being transmitted to the IRS.
employees. See Pubs. 80 and 179 for more details. The forms are
available by calling 1-800-829-3676 or by contacting the local tax 1098 Mortgage interest, including certain points, of $600 or
departments in each jurisdiction. more received from individuals.

Form Report— 1099-A Information about acquisition or abandonment of property

that secures a loan.
W-4 Used by employees to claim allowances for (or exemption
from) Federal income tax withholding. 1099-B Sales or redemptions of securities, futures transactions,
commodities, and barter exchange transactions.
W-4P Used by recipients of income from annuity, pension, and
certain other deferred compensation plans to tell payers 1099-C Cancellation of a debt owed a financial institution, credit
whether income tax is to be withheld and on what basis. union, RTC, FDIC, NCUA, or Federal Government.

W-4S Used by employees to request Federal income tax 1099-DIV Distributions, such as dividends, capital gain distributions,
withholding on sick pay. or nontaxable distributions, that were paid on stock, and
distributions in liquidation.
W-5 Used by eligible employees who choose to receive
advance earned income credit payments. 1099-G Unemployment compensation, state and local income tax
refunds, agricultural payments, and taxable grants.
941 Used by employers to report social security, Medicare,
and Federal income taxes, and advance earned income 1099-INT Interest income not including interest on an IRA.
credit payments.
1099-MISC Payments of (a) $10 or more for royalties; (b) $600 or
941 Sch. B Used by employers required to deposit on a semiweekly more for rents, prizes, and awards that are not for
basis to report employment tax liability. services rendered; fees, commissions, or other
compensation to persons not treated as your employees,
or to physicians or other providers of medical or health
941c To correct information previously reported on Forms 941,
care services; (c) any proceeds from the sale of a catch
943, and 945.
or the fair market value of a distribution in kind to each
crewmember of fishing boats with normally fewer than 10
943 Used by agricultural employers to report social security, crewmembers; (d) $10 or more in substitute dividend and
Medicare, and Federal income taxes. tax-exempt interest payments reportable by brokers; or
(e) direct sales of $5,000 or more of consumer products
943-A Used by agricultural employers required to deposit on a for resale.
semiweekly basis to report employment tax liability.
1099-OID Original issue discount.
945 Used to report income tax withheld from nonpayroll
payments such as pensions, annuities, IRAs, military 1099-PATR Distributions from cooperatives to their patrons.
retirement, gambling winnings, and backup withholding.
1099-R Distributions from retirement or profit-sharing or plans,
945-A Used by payers required to deposit on a semiweekly IRAs, SEPs, or insurance.
basis to report nonpayroll tax liability.
1099-S Gross proceeds from the sale or exchange of real estate.
Pub Purpose—
W-2G Certain gambling winnings.
213 A poster to alert employees to their need to file a new
Form W-4. 5498 Contributions to an IRA (including rollovers) and the value
of an IRA or SEP account.
1494 Used to determine how much of an employee’s pay is
exempt from a levy on wages.
Form 7018 Employer’s Order Blank for Forms OMB No. 1545–1059
Expires 10-31-95
(Rev. August 1994) © See instructions on back. Please send your
Department of the Treasury order to IRS as
Internal Revenue Service © For Paperwork Reduction Act Notice, see back of form. soon as possible
PART A (7018)
USE THIS PORTION FOR 1994 FORMS ONLY
FORM QUANTITY FORM QUANTITY FORM QUANTITY FORM QUANTITY

W-2 941c 1099-B 1099-R

W-2c 941 Sch B 1099-C 1099-S
W-2G 943-A 1099-DIV Instr 1099
W-3 945 1099-G 5498
W-3c 945-A 1099-INT Pub 213
W-4 1096 1099-MISC Pub 1494
W-4P 1098 1099-OID
W-4S 1099-A 1099-PATR

Please order the number of forms needed, not the number of sheets.

Firm/Company Name

Firm/Company address (number and street)

City, state, and ZIP code

PART B (7018)
USE THIS PORTION FOR 1995 FORMS ONLY
Firm/Company Name

W-4
(Number needed)
W-4P
(Number needed)

W-4S Firm/Company address (number and street)

(Number needed)

W-5
(Number needed) City, state, and ZIP code
(1995 Revisions)

An order blank for 1995 forms and information returns will be sent to you in December 1994, in either Pub. 15,
Circular E, Employer’s Tax Guide, or Pub. 51, Circular A, Agricultural Employer’s Tax Guide.
Page 3
Form 7018 (Rev. 8-94) Page 2

Instructions
Simply enter the quantity next to the form you are ordering and Some of the forms listed on the order blank are printed two on a
complete the appropriate mailing label(s). The titles of these forms sheet; some are printed three on a sheet. PLEASE ORDER THE
are listed below. Use the top portion for ordering 1994 forms ONLY. NUMBER OF FORMS NEEDED, NOT THE NUMBER OF SHEETS.
Use the bottom portion for ordering 1995 W-4 series and W-5 forms Note: None of the items on the order blank are available from IRS in
ONLY. Do not separate the mailing labels from the order blanks. a continuous feed version.

Where To Send Your Order

Send your order to the Internal Revenue Service address for your state.
Alabama, Arkansas, Illinois, Indiana, Iowa, Kentucky, Louisiana, Michigan, Minnesota, Mississippi, Central Area Distribution Center
Missouri, Nebraska, North Dakota, Ohio, South Dakota, Tennessee, Texas, Wisconsin P.O. Box 8908
Bloomington, IL 61702-8908
Alaska, Arizona, California, Colorado, Hawaii, Idaho, Kansas, Montana, Nevada, New Mexico, Western Area Distribution Center
Oklahoma, Oregon, Utah, Washington, Wyoming Rancho Cordova, CA 95743-9999
Connecticut, Delaware, District of Columbia, Florida, Georgia, Maine, Maryland, Massachusetts, Eastern Area Distribution Center
New Hampshire, New Jersey, New York, North Carolina, Pennsylvania, Rhode Island, South P.O. Box 85075
Carolina, Vermont, Virginia, West Virginia, Foreign Address Richmond, VA 23261-5075

Titles
Form W-2, Wage and Tax Statement
Form W-2c, Statement of Corrected Income and Tax Amounts
Form W-2G, Certain Gambling Winnings
Form W-3, Transmittal of Wage and Tax Statements
Form W-3c, Transmittal of Corrected Income and Tax Statements
Form W-4, Employee’s Withholding Allowance Certificate
Form W-4P, Withholding Certificate for Pension or Annuity Payments
Form W-4S, Request for Federal Income Tax Withholding From Sick Pay
Form W-5, Earned Income Credit Advance Payment Certificate
Form 941, Schedule B, Employer’s Record of Federal Tax Liability
Form 941c, Supporting Statement To Correct Information
Form 943-A, Agricultural Employer’s Record of Federal Tax Liability
Form 945, Annual Return of Withheld Federal Income Tax
Form 945-A, Annual Record of Federal Tax Liability
Form 1096, Annual Summary and Transmittal of U.S. Information Returns
Form 1098, Mortgage Interest Statement
Form 1099-A, Acquisition or Abandonment of Secured Property
Form 1099-B, Proceeds From Broker and Barter Exchange Transactions
Form 1099-C, Cancellation of Debt
Form 1099-DIV, Dividends and Distributions
Form 1099-G, Certain Government Payments
Form 1099-INT, Interest Income
Form 1099-MISC, Miscellaneous Income
Form 1099-OID, Original Issue Discount
Form 1099-PATR, Taxable Distributions Received From Cooperatives
Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs,
Insurance Contracts, etc.
Form 1099-S, Proceeds From Real Estate Transactions
Form 5498, Individual Retirement Arrangement Information
Instructions for Forms 1099, 1098, 5498, and W-2G
Pub. 213, You May Need to Check Your Withholding
Pub. 1494, Table for Figuring Amount Exempt From Levy on Wages, Salary, and Other Income

Paperwork Reduction Act Notice.—We ask for the information on be happy to hear from you. You can write to both the Internal
this form to carry out the Internal Revenue laws of the United States. Revenue Service, Attention: Reports Clearance Officer, PC:FP,
Your response is voluntary. Washington, DC 20224; and the Office of Management and
The time needed to complete and file this form will vary depending Budget, Paperwork Reduction Project (1545-1059), Washington, DC
on individual circumstances. The estimated average time is 3 20503.
minutes. If you have comments concerning the accuracy of this time DO NOT send the order blank to either of these offices. Instead,
estimate or suggestions for making this form more simple, we would see Where To Send Your Order on this page.

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