Below is a list of the most common customer questions.
If you can’t find an answer to your question, please don’t hesitate to reach out to us.
What is the purpose of Form Instructions W-3 (PR)?
W-3 is an example of a “further information” request used to make the Form W-2 form more accurate. The purpose of Form W-3 is to provide you with additional information upon which you can make a more accurate determination.
When to use Form W-3
You should use Form W-3 if you want to make a more accurate determination than is indicated in a statement on the employer's main filing form. For example, if the form provides information only on net monthly salary amount and no description is provided as to what is the basis for reporting this amount. You also need to use the Form W-3 if you want to make an adjustment from time to time. For example, if the main Form W-2 form indicates that gross salary exceeds 3,000, but you find that gross salary is 3,000, you need a statement that says gross salary is 1,500.
In such a situation, you first need to contact the payroll employee who reports gross salary in your unit. The payroll employee can either be the same employee you used in the payroll computation, or it can be an employee on different payrolls that reports gross salary. You can do this by contacting the person on your payroll who reported gross salary in the computation. If the employee on your payroll reports gross salary in your unit, you then need to calculate gross salary in your unit.
For more detail regarding Form W-3, see the following chart.
Note: For information on Form W-3, see chapter 14.
Form W-3 Instructions:
Form Q&A — What is Form Q&A? You may receive Form Q&A after you complete the Employer's Annual Report to Shareholders. This means, when you complete this form, you may see a few questions from a representative of the IRS. After your Form Q&A is completed, you'll receive Form 4503 (also called an IRS Form W-2C), which has answers to these questions.
Who should complete Form Instructions W-3 (PR)?
You should fill out Form W-3 for the employees and business partners (if applicable).
When do you fill out Form W-3 after being granted an extension?
When you're granted an extension of time to fill out Form W-7, and before you receive Form W-3.
Does the IRS allow me to complete Form W-3 outside the 60-day deadline?
Yes. You are able to complete Form W-3 anytime before your extension of time to file and before a final Form 1099-MISC or a Form 8903 is issued to you.
Do I have to give a copy of my Form W-3?
Yes. The IRS requires that you provide a copy of your Form W-3 to your employer or to the IRS. The employee's Form W-3 should be filed on the IRS Schedule C (Form 1099-MISC).
What do I do if I think my employer did not file a Form W-7 because of an incomplete Form W-7?
Contact the IRS immediately. If you're a worker whose Form W-7 was not filed on time, file Form 8903, Request for Extension to File, with the IRS and ask for a Form W-7 and Form 1099-MISC.
What do I do if the IRS asks for information I need to complete the Form W-7?
Contact the nearest IRS call center.
When do I need to complete Form Instructions W-3 (PR)?
If you are starting a new business and are not yet incorporated with the state, you will need to complete this form, even if you are not planning to start a business. You would typically need to complete this form no later than three (3) months (not including weekends, holidays and legal holidays) before you are required to file a Form W-2, so if you are beginning your business any time other than those months in which you are required to file, you should contact your tax advisor to discuss your business's tax obligations as soon as possible.
If you are a new business that you are planning to hire employees, you should complete Form 1099-Q, Wage and Tax Statement.
How do I file Form W-3 (Wage and Tax Statement)?
If your business is incorporated with the state and/or in your home state, then you will need to file a copy of Form W-3 each time you change your status. You would typically need to file your Form W-3 within a year of the change. Additionally, if you have filed Form 1099-SA, Sales and Other Disclosures (formerly called Form 1099-MISC), with your state, you will need to attach copies of those records to your Form W-3 and must file that form in addition to Form W-2 each time your business is required to file a Form W-2.
Can I get a copy of Form W-3 from the IRS?
If you are using Form 1099-MISC (or other equivalent forms) to report wages, you may be eligible for a letter from the IRS providing a PDF copy of your Form W-3 so that you and your tax advisor may review it and submit additional information if needed. Generally, however, the IRS cannot provide electronic copies of Forms W-3. However, you are never required to file Forms W-3 electronically or use any attachments associated with Form 1099-MISC (or other equivalent forms). You may download, print, or use these forms directly, or you may request a hard copy copy of Form W-3 from the IRS.
For more information on filing Form W-3 with your employer, go to IRS.gov/FormW3.
Can I create my own Form Instructions W-3 (PR)?
A: The “I am filing for tax benefits under the W-3 form,” section of Form W-3 is not a good place to try and get away with “creating” a Form W-3; you must use a separate Form W-3 to file your taxes. If you don't have an authorized representative who may issue you a W-3, you should consult a tax professional to do that for you. You might want to consult an attorney for the same reason.
Q: Can I deduct travel expenses when I work from home and pay a federal income tax?
A: No. The reason to get a travel stipend from your employer is for you to use the income it would earn to supplement your income from your regular employment. The stipend, in addition to the normal cost of living (not to mention the value and value to the tax system to allow you to deduct these expenses), is also an “income” that must be reported on your tax return. The income on the travel stipend must be reported as earned income, and the IRS treats it as earned income — that is, it is added to your tax bill. So, if you took the travel stipend to work from home, then when you return home the excess travel income was not taxed. If you had to work while in the hotel, it would then be taxable. The IRS does not like that.
So, if you travel for any work-related activities (including travel to or from your regular job), you may be taking a “tax deduction” of your home office income, and the IRS doesn't like that at all, and if you take the trip to work, you may have to report the travel income and pay back taxes.
Q: I work from home, my tax benefits under the W-3 form are not being claimed on my tax return. Should I file a separate return?
A: Yes. If you work only from home, don't be afraid to file a separate tax return. The purpose of filing a separate tax return is to claim the “I am filing for tax benefits under the W-3 form,” section of your tax return.
What should I do with Form Instructions W-3 (PR) when it’s complete?
The Office of Personnel Management (OPM) has not yet provided Form Instructions W-3 for the 2018 fiscal year. Instead, it will provide a W-4 that includes the instructions for the new 2020 Form W1, which is the new form for all veterans and active-duty service members. As always, you should check with the Service or Federal Executive Branch that you are submitting the form to for additional instructions.
Why should I not need a copy of Form W-2, Federal Income Tax Return, to file my federal tax return?
If your total liability to income taxes for the year is zero, or if you are the dependent of a federal retired or non-Retired military member, there is no need to file a federal income tax return with Form W-2. Do not file a Form W-2 if your total income for the year is less than zero. If the total of your adjusted gross income and any income you may be eligible to claim for credit or deduction on a Form W-2 is more than zero, you may file a separate Form 1040A (or Form 1040NR) on which you must check a box to indicate that you received income in excess of zero from any source in the year and have not shown any other tax liabilities. If you filed the 2018 tax return, you must also file a separate Form 1040.
Can I use Form W-2 to make a payment to a veteran?
You cannot use Form W-2 from any veteran who was required to file a Form W-2 when applying for disability compensation or retired pay. When the Form 1099 information is used, there are two requirements to have received disability compensation or retired pay. The Form W-2 would need to indicate a veteran's active duty service and the recipient's status as an active duty member for at least 12 months immediately before the discharge or release from active duty. The non-member (Veteran), not the recipient of disability compensation, is not required to file a Form W-2 (or file a Form 1040A) for the disability, if he paid his taxes in full on time and paid the tax liability.
How do I get my Form Instructions W-3 (PR)?
The PR is a free tool that will generate your Form Instructions W-3 (PR) documents automatically. Simply enter your information into the “Form Instructions W-3” page. Please note that the Form Instructions W-3 (PR) for a new application process will typically not be issued until at least one month after receipt of your Application for Employment Authorization (form I-864), if you have not yet received your I-864.
What is a “Permanent Resident” and why will I go to a consulate for this?
A Form I-765 (PR) is “proof of U.S. residence” for purposes of green card and naturalization. The “Permanent Resident” is a legal permanent resident who has already become the “owner” of the property for which they are applying. If they have not acquired property with the owner's consent, they will also need to establish that the owner is willing to lease the property back to them at fair market value (FMV or fair rental value). This is not necessarily in an envelope sent by a letter. It may just be in a letter sent by mail:
“Dear Sir/Madam,
I am writing from [address]. . . To notify you that my husband has given me custody of his property. I would like to become the owner so that he can use that property as he chooses. He cannot make me use his property as I choose. . . .”
This request is often accompanied by a letter from the landlord stating who the “purchaser” is to sign the Form I-851 and what property title and rents will be owed. In order to make this arrangement work, the “owner” of the property will need to obtain a Form I-821 (purchaser's information), which will have the “purchaser”'s name and address, as well as a copy of his Form I-864 and a copy of their I-851. Then the landlord (the “purchaser”) must send a check (for “purchase”) to the “owner” as a deposit in order for the owner to enter into a valid lease and obtain the required Form I-864 and I-821. This will require that the “purchaser” write a check for a specified amount that reflects the actual fair rental value of the property.
What documents do I need to attach to my Form Instructions W-3 (PR)?
Can I pay the fee online? (See payment methods and online forms at right.)
Can I pay by check? (See payment options and payment options at right.)
What happens when I pay the fee by check? (See payment instructions and payment instructions at right.)
Mail the Forms Instructions W-3 and a check or money order made payable to the U.S. Treasury to a designated place:
United States Department of the Treasury
Federal Deposit Insurance Corporation
1150 Rhode Island Avenue, SW
Washington, D.C. 20
To verify your payment is correct, call DBS/CRS at or review the payment instructions.
Can I file both Forms W-3 and your federal income tax return?
Yes, Form W-3 is filed with your federal income tax return and Form 1040NR is filed with your Social Security card information.
What is the difference between Form W-3 and Form 1040NR?
Form 1040NR is required if you have a federal income tax return filed with the Internal Revenue Service (IRS) for any of the tax years listed on the form. Forms W-3 is also required if you paid a federal income tax to a state.
Can I file Form W-3 by mail? (See payment methods and online forms at right.)
Yes. You can mail your Form W-3 to the address on the form or any IRS address using the form envelope. It must be mailed to the mailing address on file with The Treasury.
What if the state is not listed on Form W-3? (See payments options and payment options at right.)
If you paid a federal income tax to a state for a previous year (including your state tax return, if any) and the state does not appear on Form W-3, write “State of” in the box next to the state names to include that tax on your tax return unless the state was not included on the form because all state tax returns for the previous tax year were filed using the form 948-EZ. After any state returns have been filed, you can use Form 1040NR to include the state tax on your tax return.
What are the different types of Form Instructions W-3 (PR)?
Here are the main differences between Form W-3 and Form W-4:
The main difference between W-3 and W-4 is that the information on Form W-4 is printed in the form instead of on a separate sheet of paper. This allows you to see more information at a glance and saves paper. Form W-4 is required by 10 USC § 1101(b)(3).
What does the Form contain? What does it mean you're missing out?
The form consists of two separate sheets. On one sheet, you'll find a statement listing your current employment and details that may not appear on the other sheet. For example, your current pay or salary is listed, and you will see that. On the other sheet you'll find some additional information (if applicable), your Form W-1 from Form 941 for tax year 2010 for the employee, your Form 8971 for Tax year 2003. You'll also see the name of the person(s) that submitted your Form W-4.
This list will appear when you submit a Form W-4.
How many people fill out Form Instructions W-3 (PR) each year?
Does the data show how many employees get paid by a federal agency through the W-3, in addition to their regular pay, and how many get paid from federal funds through the W-3? How many employees fill out Form Instructions W-9 (PR) each year? Does the data show how many employees get paid by a federal agency through the W-9, in addition to their regular pay, and how many get paid from federal funds through the W-9? How many employees fill out Form W-2 (PR)? Has anyone filed Form W-2 at all?
We don't provide the numbers in those two cases here to make it more difficult to guess, but we do provide the number of people who received Form W-2: 12 per million people.
Also, many workers who used to get W-2s (or even Form W-2s) to start their jobs now get Form W-2s as well (as they are required to as part of their employment contracts). So there might be other ways of knowing how large the problem is.
Is there a due date for Form Instructions W-3 (PR)?
We'll mail you instructions every three months.
Can I get all Form W-3s at once? You may get your Form W-3s in one set, or you can buy separate versions in multiple sets in our online store.
You may get your Form W-3s in one set, or you can buy separate versions in multiple sets in our online store. What if I already filed my 1099-MISC with an electronic filing method (filing)? If you are still filing electronically, and you've filed Form 1099-MISC with the IRS, you can get an e-file copy of Form 1099-MISC. If you haven't filed any 1099-MISC with the IRS yet, and you're still filing electronically, you're already getting your 1099-MISC. We may need to request additional documentation from your employer (e.g., Form W-2) or your client (e.g., statement on Form 1099-MISC). Please check with your client or your employer for further instructions.
If you are still filing electronically, and you've filed Form 1099-MISC with the IRS, you can get an e-file copy of Form 1099-MISC. If you haven't filed any 1099-MISC with the IRS yet, and you're still filing electronically, you're already getting your 1099-MISC. We may need to request additional documentation from your employer (e.g., Form W-2) or your client (e.g., statement on Form 1099-MISC). Please check with your client or your employer for further instructions. Does my client have to pay the tax myself or do I pay and then request tax refunds with FILE? Your client must pay the tax in cash. If your client pays their tax in advance, it's okay to receive tax refunds. However, no refunds will be issued to your client or paid to you if you file your Form 1099-MISC electronically with the IRS (we just want you to file it).
Your client must pay the tax in cash. If your client pays their tax in advance, it's okay to receive tax refunds. However, no refunds will be issued to your client or paid to you if you file your Form 1099-MISC electronically with the IRS (we just want you to file it).