Notice to UTU local treasurers

January 17, 2012

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UTU LogoUTU local treasurers must file Internal Revenue Service forms W-2 and W-3 forms for all employees receiving wages in 2011.

The W-2 form reports wages paid to employees, and the Social Security or Railroad Retirement taxes and Medicare taxes withheld, and must be filed with the Social Security Administration by Feb. 29, and provided to employees on or before Jan. 31. The Social Security Administration reports relevant amounts on the W-2 to the Internal Revenue Service.

The W-3 form is sent to the Social Security Administration (even for employees under Railroad Retirement) no later than Feb. 29, and shows total earnings, Social Security wages or Railroad Retirement wages, Medicare wages and withholding for all employees in tax year 2011. Copy A of the W-2 form must also be sent with the W-3.

UTU International Auditor Steve Noyes says that the current W-3 form/W-3SS now requires that you identify the “kind of employer” in Box C. The correct answer to this question is: Tax Exempt Employer (Non-Govt) 501-C.

The W-2 form contains a new entry field in Box 14 for railroad employees paying Railroad Retirement taxes, allowing you to enter Railroad Retirement (RRT) Tier 1, Tier 2 and RRT Medicare. You should enter and use all three fields if you are a CT-1 employer. Box 14 does not apply to employees covered by Social Security.

UTU local officers who have questions may contact Noyes at (216) 308-2890, or by email at