Calendar

Year End

Payroll

Start planning in December

Getting Ready for W-2’s

-Make a file and mark it W-2’squarter. 941 & State

-Put copy of each quarterly report into this file after each

-Order W-2’s in October or November so that you have them when you are ready to start. It is so easy to order Employee and Employer W-2’s.

  • – Employee W-2’s include copy for Federal tax return, State tax Return and copy for Employee.
  • – Employer W-2’s include copy for Social Security Administration, copy for State Department and 3rd copy to Employer.

Label 3 Manila Envelopes with the Following addresses:

Department of Revenue

PO Box 5835

Helena, MT59604-5835

Social Security Administration

DataOperationsCenter

Wilkes-Barre, PA18769-0001

Department of the Treasury

Internal RevenueServiceCenter

Kansas City, MO64999

Envelope 1: Social Security Administration

  • Red Copy – Form W-2 wage and tax statement, copy A for Social Security Administration – Send this entire page, do not tear apart.
  • Red Copy – Form W-3, Transmittal of Wage and Tax Statements, to Social Security Administration, Photo Copies are NOT Acceptable.
  • Mail by March 1 (Check dates on the W-3)

Envelope 2: Department of Revenue

  • Form W-2 Wage and Tax Statement
  • Form MW3 (Mailed to you by the State)
  • Form 1099 Miscellaneous Income, State copy or Extra File Copy
  • A photo copy of completed 1096 Form, Annual Summary and Transmittal of US Information Returns.

Envelope 3: Internal Revenue Service Center

  • Red Copy of Form 1099, Copy A for Internal RevenueServiceCenter.
  • Both parts of Form 1096 Annual Summary and Transmittal of US Information Returns

School File

  • Your School’s copy of W-2’s
  • School’s copy of W-3
  • Any reports you use to prepare W-2’s
  • 1099 copies
  • Photo copy of 1096
  • Photo copy of MW3
  • Any W-9 forms that you have received

ELECTRONIC FILING:

Filing W-2’s online to the Social Security Administration.

In order to complete on-line submission of W-2’s you must have a password with the Social Security Administration. You will also have a PIN (Personal Identification Number) assigned.

You can apply for a password and PIN at their website:

This website also has manuals and instructions for filing your W-2’s on-line.

Basically the process is that your payroll software prepares a file that will be submitted to the SSA site. At that time you would have completed your quarterly reports, balanced all quarters for the year to a yearly register to know that all payroll reports balance to the W-2’s you have prepared. Then, select the option through your payroll software to create the file that will be submitted. This may be saved to a cd, desktop, etc.

When you are ready to submit your W-2’s you will log-on to the SSA site, browse to locate your payroll file and then choose to submit it. You will receive a confirmation that your file was received.

You can also call them for assistance: 1-800-772-6270.

Filing W-2 (and 1099’s) with the State of Montana:

The following information comes from the State of Montana – Department of Revenue website: (mt.gov/revenue/forbusinesses/electronicfiling/efilingw2and1099.esp)

Electronic Filing of W-2 and 1099 Documents

Employers and Agents

W-2 and 1099 tax documents may be sent to the Montana Department of Revenue electronically via our File Transfer Service (FTS), a component of the State’s ePass service. If you have already established an ePass account for other purposes, you can activate FTS using the username and password you created previously. Otherwise, you can establish an account now by going to either of these links:

File Transfer Service

or by calling the Department of Revenue at (406) 444-6900 for personal assistance.

FTS is a secure system that incorporates encryption prior to performing the transfer.

File Properties

W-2 documents must be created using the most current version of the EFW2 format as defined by the Social Security Administration. Specific information about Montana requirements for the RS records (state wages and withholding) can be viewed by using the link below. One file may contain records for multiple employers. Every file must contain the records RA, RE, RW, RS, RT and RF. Records RU and RV are optional.

1099 documents and all other information returns must be created using the most current version of the format as defined by IRS Publication 1220.

View EFW2 format specifications for W-2s
View Montana specifications for the RS records
Download AccuWage software for testing EFW2 formats
View IRS Publication 1220 format specifications for 1099’s

Files with Problems

If an FTS file is received on time but cannot be processed due to technical problems, the submitter will be notified and granted a 30-day grace period to correct the problem or submit paper copies of the statements.