YEAR-END PAYROLL Mike Weller, CPA (517)

Transcription

1 YEAR-END PAYROLL 2015 Mike Weller, CPA (517)

2 YEAR-END CHECKLIST Prepare a calendar for year-end review and processing Review your holiday processing schedule (Thanksgiving, Christmas, New Year s Day) Identify last payroll(s) of the current year and first payroll(s) of the new year Determine when tax tables are updated for 2016 Schedule a year-end payroll adjustment schedule for input of items such as groupterm life insurance, personal use of company cars, educational assistance, YTD corrections, manual checks and third-party sick pay reporting These adjustments should occur prior to the last regular payroll run so that Social Security, Medicare and other applicable taxes can be withheld from the employee s pay, if necessary The adjustment run schedule should also consider tax deposit requirements Remember also employer health savings account contributions need to be reported on W-2s as well as the cost of employer-sponsored health coverage Research Federal and State tax forms and magnetic media for revisions Order applicable Federal and State tax forms (W-2, W-2c, W-3, W-3c, W-4, W-5, 1099 Misc, etc) Notify all employees (by December 1, 2014) to review their W-4 status, reminding those claiming exempt to file a new Form W-4 in order to maintain their exempt status Schedule a time to process a preliminary printing of Forms W-2 on regular paper Verify totals against Annual Tax Reconciliation Worksheets Make sure you have enough postage to mail W-2's Review a payroll disaster recovery plan wwwmanercpacom (517)

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4 Updates from the IRS have a timetable that can be predicted but is never cast in stone One year they release information as early as October 15 th and other years as late as November 10 th This year the information for 2016 is coming in within this range STATE MINIMUM WAGE Between 2015 and 2019 Michigan will begin linking its minimum wage to the consumer price index As a result of this linkage, the minimum wage is likely to increase each year, generally around January 1 st Projected Wage Increase 9/1/ /1/ /1/ /1/ REPORTING FOR HEALTH CARE ACT Affordable Care Act required all employers to report the cost of coverage under an employer-sponsored group health plan Box 12 Code DD o This includes both employee paid and employer paid premiums Requirement optional for small employers at least for 2014 o Employers that filed less than 100 W-2 s in 2014 o Employers that filed less than 50 W-2 s in 2015 o Employers that filed less than 25 W-2 s in 2016 This reporting is for informational purposes only The amount reported does not affect tax liability wwwmanercpacom (517)

5 ANNUAL CHANGES Social Security Wage Base and Tax Rates The following are the Social Security wage base and tax rate (approved 10/16/2015) OASDI Tax OASDI Tax wage base rate wage base rate Social Security employee Social Security employer Social Security Tax 118, ,500 62% 62% 7,347 7, , ,500 62% 62% 7,347 7,347 Medicare Tax Rate tax maximum tax maximum rate tax w/h rate tax w/h Medicare employee 145% N/A 145% N/A Additional employee Medicare Tax on wages over 200,000 09% N/A 09% N/A Medicare employer 145% N/A 145% N/A 401(k), 403(b) (k), 403(b) 18,000 18,000 Catch-up age 50 or over 6,000 6, Simple Table Simple plan 12,500 12,500 Catch-up age 50 or over 3,000 3,000 Automobile Rates Type of Use Business 0575 Charitable activities 014 Relocation related 023 Medical related 023 wwwmanercpacom (517)

6 WHERE TO GET INFORMATION Internal Revenue Service Blank form orders (800-TAX-FORM) FAX for forms E-help desk Social Security Administration General Special Help Line Department of Labor US Citizenship and Immigration Services (USCIS) INTERNET WEB SITES Internal Revenue Service EFTPS Social Security Administration Department of Labor US Citizenship and Immigrations Services (USCIS) Department of Health and Human Services State of Michigan Payroll website links HSA website wwwirsgov wwweftpsgov wwwsocialsecuritygov wwwdolgov wwwuscisgov wwwdhhsgov wwwstatemius wwwpayroll-taxescom wwwsbagov/hsa wwwmanercpacom (517)

7 Department of the Treasury Internal Revenue Service Contents What's New 1 Reminders 2 Publication 15 Cat No 10000W Calendar 8 (Circular E), Employer's Tax Guide Introduction 9 For use in Employer Identification Number (EIN) 10 2 Who Are Employees? 11 3 Family Employees 12 4 Employee's Social Security Number (SSN) 13 5 Wages and Other Compensation 14 6 Tips 17 7 Supplemental Wages 18 8 Payroll Period 20 9 Withholding From Employees' Wages Required Notice to Employees About the Earned Income Credit (EIC) Depositing Taxes Filing Form 941 or Form Reporting Adjustments to Form 941 or Form Federal Unemployment (FUTA) Tax Special Rules for Various Types of Services and Payments Third Party Payer Arrangements How To Use the Income Tax Withholding Tables 43 How To Get Tax Help 67 Index 69 Future Developments For the latest information about developments related to Publication 15 (Circular E), such as legislation enacted after it was published, go to wwwirsgov/pub15 What's New Get forms and other information faster and easier at: IRSgov (English) IRSgov/Spanish (Español) IRSgov/Chinese (中文) IRSgov/Korean (한국어) IRSgov/Russian (Pусский) IRSgov/Vietnamese (TiếngViệt) COBRA premium assistance credit Effective for tax periods beginning after December 31, 2013, the credit for COBRA premium assistance payments cannot be claimed on Form 941, Employer's QUARTERLY Federal Tax Return (or Form 944, Employer's ANNUAL Federal Tax Return) Instead, after filing your Form 941 (or Form Dec 22,

8 944), file Form 941-X, Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund (or Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund), respectively, to claim the COBRA premium assistance credit Filing a Form 941-X (or Form 944-X) before filing a Form 941 (or Form 944) for the return period may result in errors or delays in processing your Form 941-X (or Form 944-X) For more information, see the Instructions for Form 941 (or the Instructions for Form 944), or visit IRSgov and enter COBRA in the search box Social security and Medicare tax for 2015 The social security tax rate is 62% each for the employee and employer, unchanged from 2014 The social security wage base limit is 118,500 The Medicare tax rate is 145% each for the employee and employer, unchanged from 2014 There is no wage base limit for Medicare tax Social security and Medicare taxes apply to the wages of household workers you pay 1,900 or more in cash or an equivalent form of compensation Social security and Medicare taxes apply to election workers who are paid 1,600 or more in cash or an equivalent form of compensation 2015 withholdng tables This publication includes the 2015 Percentage Method Tables and Wage Bracket Tables for Income Tax Withholding Withholding allowance The 2015 amount for one withholding allowance on an annual basis is 4,000 Medicaid waiver payments Notice provides that certain Medicaid waiver payments are excludable from income for federal income tax purposes See Notice , IRB 445, available at wwwirsgov/irb/ _IRB/ar06html For more information, including questions and answers related to Notice , visit IRSgov and enter Medicaid waiver payments in the search box Leave-based donation programs to aid victims of the Ebola Virus Disease (EVD) outbreak in Guinea, Liberia, and Sierra Leone Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2016, to qualified tax-exempt organizations providing relief for the victims of the EVD outbreak in Guinea, Liberia, and Sierra Leone The donated leave will not be included in the income or wages of the employee The employer may deduct the cash payments as business expenses or charitable contributions For more information, see Notice , IRB 842, available at wwwirsgov/irb/ _irb/ar11html Online payment agreement You may be eligible to apply for an installment agreement online if you have a balance due when you file your employment tax return For more information, see the instructions for your employment tax return or visit the IRS website at wwwirsgov/ payments Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended The work opportunity tax credit is now available for eligible unemployed veterans who began work after December 31, 2013, and before January 1, 2015 Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans For more information, visit IRSgov and enter work opportunity tax credit in the search box Reminders No federal income tax withholding on disability payments for injuries incurred as a direct result of a terrorist attack directed against the United States Disability payments for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies) are not included in income Because federal income tax withholding is only required when a payment is includable in income, no federal income tax should be withheld from these payments Voluntary withholding on dividends and other distributions by an Alaska Native Corporation (ANC) A shareholder of an ANC may now request voluntary income tax withholding on dividends and other distributions paid by an ANC A shareholder may request voluntary withholding by giving the ANC a completed Form W-4V, Voluntary Withholding Request For more information see Notice , IRB 632, available at wwwirsgov/irb/ _irb/ar10html Change of responsible party Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party Business, to report the latest change to its responsible party Form 8822-B must be filed within 60 days of the change For a definition of responsible party, see the Form 8822-B instructions Same-sex marriage For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage For more information, see Revenue Ruling , IRB 201, available at wwwirsgov/irb/ _irb/ar07html Notice provides special administrative procedures for employers to make claims for refunds or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations Notice , IRB 432, is available at wwwirsgov/ irb/ _irb/ar10html Additional Medicare Tax withholding In addition to withholding Medicare tax at 145%, you must withhold a 09% Additional Medicare Tax from wages you pay to an employee in excess of 200,000 in a calendar year You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of 200,000 to an employee and continue to withhold it each pay period until the end of the calendar year Additional Page 2 Publication 15 (2015) 7

9 Department of the Treasury Internal Revenue Service Publication 15-A Contents What's New 1 Reminders 2 Cat No 21453T Introduction 4 Employer's Supplemental Tax Guide 1 Who Are Employees? 5 (Supplement to Publication 15 (Circular E), Employer's Tax Guide) For use in Employee or Independent Contractor? 7 3 Employees of Exempt Organizations 10 4 Religious Exemptions and Special Rules for Ministers 10 5 Wages and Other Compensation 11 6 Sick Pay Reporting 15 7 Special Rules for Paying Taxes 21 8 Pensions and Annuities 23 9 Alternative Methods for Figuring Withholding 24 Formula Tables for Percentage Method Withholding (for Automated Payroll Systems) 26 Wage Bracket Percentage Method Tables (for Automated Payroll Systems) 31 Combined Federal Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members 69 How To Get Tax Help 71 Index 73 Future Developments For the latest information about developments related to Publication 15-A, such as legislation enacted after it was published, go to wwwirsgov/pub15a What's New Get forms and other information faster and easier at: IRSgov/Korean (한국어) IRSgov (English) IRSgov/Spanish (Español) IRSgov/Russian (Pусский) IRSgov/Chinese (中文) IRSgov/Vietnamese (TiếngViệt) New Form 8922 replaces the Third-Party Sick Pay Recap Form W-2 New Form 8922 replaces the Third-Party Sick Pay Recap previously done on Form W-2, Wage and Tax Statement For wages paid in 2014, new Form 8922, Third-Party Sick Pay Recap, is used to reconcile employment tax returns (for example, Form 941) with Forms W-2 when third-party sick pay is paid Third party payers of sick pay (and in certain cases, employers) file Form 8922 with the IRS instead of filing a Third-Party Sick Pay Recap Form W-2 and Third-Party Sick Pay Recap Form W-3, Transmittal of Wage and Tax Statements, Dec 22,

10 Department of the Treasury Internal Revenue Service Publication 15-B Contents What's New 1 Reminders 2 Cat No 29744N Introduction 2 Employer's Tax Guide to Fringe Benefits 1 Fringe Benefit Overview 2 For use in Fringe Benefit Exclusion Rules Accident and Health Benefits Achievement Awards Adoption Assistance Athletic Facilities De Minimis (Minimal) Benefits Dependent Care Assistance Educational Assistance Employee Discounts Employee Stock Options Employer-Provided Cell Phones Group-Term Life Insurance Coverage Health Savings Accounts Lodging on Your Business Premises Meals Moving Expense Reimbursements No-Additional-Cost Services Retirement Planning Services Transportation (Commuting) Benefits Tuition Reduction Working Condition Benefits 3 Fringe Benefit Valuation Rules General Valuation Rule Cents-Per-Mile Rule Commuting Rule Lease Value Rule Unsafe Conditions Commuting Rule Rules for Withholding, Depositing, and Reporting 27 How To Get Tax Help 29 Index 31 Future Developments For the latest information about developments related to Publication 15-B, such as legislation enacted after it was published, go to wwwirsgov/pub15b Get forms and other information faster and easier at: IRSgov (English) IRSgov/Spanish (Español) IRSgov/Chinese (中文) IRSgov/Korean (한국어) IRSgov/Russian (Pусский) IRSgov/Vietnamese (TiếngViệt) What's New Cents-per-mile rule The business mileage rate for 2015 is 575 cents per mile You may use this rate to reimburse an employee for business use of a personal vehicle, and under certain conditions, you may use the rate under the Dec 10,

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12 RECONCILIATIONS Reconcile 1st, 2nd, and 3rd quarter payroll tax returns with your year to date earnings report, dated as of Reconcile the payroll bank accounts at least through November and if possible December before processing your Forms W-2 Outstanding payroll checks and electronic payments should be researched Verify that the general ledger liability accounts are also in balance, especially the employee/ employer tax withholding accounts before Forms 941 and W-2 are completed QUARTERLY RECONCILIATION WORKSHEET 941/W-2/W-3/6559 ITEMS QTR 1 QTR 2 QTR 3 YTD Federal wages Federal income tax withheld Social Security wages Social Security tax withheld Social Security tips Medicare wages and tips Medicare tax withheld Advance EIC payments STATE TOTALS QTR 1 QTR 2 QTR 3 YTD State wages State income tax withheld State disability tax withheld SUI tax withheld Local wages Local income tax withheld wwwmanercpacom (517)

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14 PAYROLL TAX RECONCILIATION CLIENT NAME CLIENT NO YEAR ENDING (1) (2) (3) (4) (5) (6) (7) (8) (10) (11) PAYROLL GROSS FEDERAL FICA FICA TAX SS SS TIPS MEDICARE MEDICARE TAX STATE CITY EARNINGS REPORT WAGES WITHHELD WAGES WITHHELD TIPS TAX W/H WAGES WITHHELD WITHHELD WITHHELD FEDERAL WAGES W/O BENEFITS AUTO INS RETIREMENT CAFÉ OTHER TOTAL GROSS WAGES (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) GROSS FEDERAL FICA FICA TAX SS SS TIPS MEDICARE MEDICARE TAX TOTAL FORM PERIOD WAGES LIABILITY WAGES LIABILITY TIPS TAX LIAB WAGES LIABILITY ADJUSTMENTS LIABILITY 941 1ST QTR ND QTR 3RD QTR 4TH QTR TOTAL (1) (2) (3) (4) (5) FORM PERIOD GROSS OVER TAXABLE MESC AMOUNT FORM PERIOD FORM PERIOD RATE: WAGES 9,50000 WAGES LIABILITY PAID L 941 1ST QTR 160 1ST QTR MESC 1ST QTR ND QTR 2ND QTR ND QTR 3RD QTR 3RD QTR 3RD QTR 4TH QTR 4TH QTR 4TH QTR includes café & 401 (k) TOTAL - TOTAL - TOTAL (1) (2) (3) (4) (5) MONTHLY MONTHLY GROSS OVER TAXABLE FUTA AMOUNT FORM PERIOD WAGES 7,00000 WAGES LIABILITY PAID L ST QTR ND QTR RD QTR TH QTR includes 401 (k) 5 5 TOTAL PREPARED BY DATE REVIEWED BY DATE CAFÉ 401 (K) st QTR 1st QTR nd QTR 2nd QTR TOTAL - TOTAL - 3rd QTR 3rd QTR 4th QTR 4th QTR 11

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16 REPORTING AND TAXATION OF FRINGE BENEFITS The amount you must include in the employee s gross income is the amount by which the fair market value of the benefit exceeds the amount the employee paid after taxes for the benefit, less any amount the law excludes The employer should determine the value of fringe benefits before December 31 of the calendar year to avoid tax deposit penalties Employer-provided non-cash taxable fringe benefits are subject to federal income, social security, Medicare and unemployment tax rules You may elect to handle fringe benefits as paid by the pay period, monthly, quarterly or annually Any fringe benefit paid in cash must be included in income subject to withholding, depositing and reporting when paid The employer has two options in determining how to withhold federal income taxes from fringe benefits: 1 Aggregate method - add the value of the benefit to the employee s regular wages for a payroll period and calculate the taxes to be withheld on the total wages or 2 Withhold federal income tax on the value of the benefit at the supplemental rate of 25% and withhold state income tax at the supplemental rate of 425% Taxable fringe benefits must be reported in box 1 (wages, tips and other compensation) of Form W- 2, Wage and Tax Statement If applicable, benefits are also included in boxes 3 (social security wages) and 5 (Medicare wages and tips) Nontaxable employer provided benefits No-additional-cost services Qualified employee discounts Working condition fringe benefits De minims fringe benefits Qualified transportation benefits Qualified moving expense reimbursements wwwmanercpacom (517)

17 GROUP-TERM LIFE INSURANCE PREMIUM RATES 5-year age bracket Cost per 1,000 of protection for one month Under to to to to to to to to to and above 206 The cost of group-term life insurance in excess of 50,000 is subject to federal income tax and reporting on Form W-2, it is not subject to federal income tax withholding IRS allows employers to impute the taxable group-term life insurance amounts on any basis so long as they are treated as paid by December 31, 2015 Group Life Insurance is reported in Box 12 Code C on the W-2 wwwmanercpacom (517)

18 8888 CORRECTED FILER'S name, street address, city or town, province or state, country, ZIP or foreign postal code, and telephone no OMB No Form 8922 DRAFT AS OF June 24, 2015 OTHER PARTY'S name (see instructions before entering) OTHER PARTY'S employer identification number (see instructions before entering) Filer is an (check one): Employer Insurer/Agent FILER'S employer identification number 1 Sick pay subject to federal income tax 3 Sick pay subject to social security tax 5 Sick pay subject to Medicare tax 2 Federal income tax withheld from sick pay 4 Social security tax withheld from sick pay 6 Medicare tax withheld from sick pay Third-Party Sick Pay Recap DO NOT FILE Instructions for Form 8922 Section references are to the Internal Revenue Code unless otherwise noted Future Developments For the latest information about developments related to Form 8922 and its instructions, such as legislation enacted after they were published, go to wwwirsgov/form8922 General Instructions! CAUTION Do not send this form to the Social Security Administration This form is processed solely by the IRS for third-party sick pay reporting Purpose of Form Form 8922 is filed to reconcile employment tax returns (for example, Form 941) with Forms W-2 when third-party sick pay is paid For more information, see Sick Pay Reporting in Pub 15-A Who Must File Generally, if the liability for the employer s share of social security tax and Medicare tax is reported on the employer s employment tax return, Form 8922 must be filed by: The employer, if sick pay is reported on Forms W 2 under the name and EIN of the insurer or agent The insurer or agent, if sick pay is reported on Forms W 2 under the name and EIN of the employer For more information on who must file Form 8922, see Pub 15 A When To File File Form 8922 by February 29, 2016 Where To File Send Form 8922 to the following: If your principal business, office, or agency is located in Alabama, Alaska, Arizona, Arkansas, Colorado, Florida, Georgia, Hawaii, Kansas, Louisiana, Mississippi, Missouri, Nevada, New Mexico, Oklahoma, Tennessee, Texas, Utah, Washington Use the following address Internal Revenue Service Memphis Service Center PO Box 87 Mail Stop 814D6 Memphis, TN California, Connecticut, Delaware, District of Columbia, Idaho, Illinois, Indiana, Iowa, Kentucky, Maine, Maryland, Massachusetts, Michigan, Minnesota, Montana, Nebraska, New Hampshire, New Jersey, New York, North Carolina, North Dakota, Ohio, Oregon, Pennsylvania, Rhode Island, South Carolina, South Dakota, Vermont, Virginia, West Virginia, Wisconsin, Wyoming Internal Revenue Service IRS SSA CAWR Philadelphia, PA If your principal place of business is outside the United States, file with the Internal Revenue Service, IRS SSA CAWR, Philadelphia, PA Substitute Forms The IRS accepts quality substitute tax forms that are consistent with the official forms and have no adverse impact on our processing The official Form 8922 is the standard for substitute forms Because a substitute form is a variation from the official form, you should know the requirements of the official form for the year of use before you create a substitute version For details on the requirements for substitute forms, see Pub 1167 Specific Instructions Check box for employer or insurer/agent Check the appropriate box to state whether you are the employer or the insurer/agent filing Form 8922 Filer's name If the Employer box is checked, the employer for whom the sick pay was paid by the insurer or agent will complete the information with the employer's name, address, and phone number If the Insurer/Agent box is checked, the insurer or agent who paid the sick pay will complete the information with the insurer/agent's name, address, and phone number Filer's EIN If the employer box is checked, enter the EIN of the employer If the Insurer/Agent box is checked, enter the EIN of the insurer or agent Other party's name and EIN If the Employer box is checked, the employer must provide the name and EIN of the insurer or agent If the employer has contracts with more than one insurer or agent, the employer must file a separate Form 8922 for the wages and taxes related to each contract If the Insurer/Agent box is checked, the insurer or agent may, but is not required to, provide the name and EIN of the employer If it is providing this information, and if it has contracts with more than one employer, it must file a separate Form 8922 for the wages and taxes related to each employer Alternatively, it may file a separate Form 8922 for the wages and taxes related to each employer for which it is Form 8922 Cat No 37734T IRSgov/form8922 Department of the Treasury - Internal Revenue Service 14

19 VERIFYING EMPLOYEE S SOCIAL SECURITY NUMBERS (SSN) IRS Regulation (b)-2(b)(I)(i) requires that employees provide employers with their social security card when requested If Form W-2 does not contain the correct name and social security number, the employer may be penalized up to 100 for each incorrect Form W-2 Changes in Social Security Number Assignment June 2011 SSA will no longer issue SSN s based on geography (state and local area) SSA will issue SSN s beginning with the number 8 SSA will include all possible SSN s with the number 7 in position 1 The following are examples of invalid SSN s ; ; SSN s having 000 or 666 as the first three left-most digits SSN s beginning with the number 9 SSN s having 00 as the fourth and fifth digits SSN s having 0000 as the last four digits BENEFIT STATEMENTS WILL BE MAILED AGAIN SOCIAL SECURITY STATEMENT (Formerly called Personal Earnings and Benefit Estimate Statement) Employees who are 60 years and older will receive this statement beginning February 2012 SSA also plans to resume first-time mailings to workers at age 25 Online statement access will be available for individuals not receiving statements For more information call or visit website wwwssagov Social Security Number Verification Services (SSNVS) 1) Verify up to 10 names and SSNs (per screen) online and receive immediate results Upload overnight batch files of up to 250,000 names and SSNs and usually receive results the next government business day wwwmanercpacom (517)

20 ( SSNVS Overview There are two Internet verification options you can use to verify that your employee names and Social Security numbers (SSN) match Social Security's records You can: Verify up to 10 names and SSNs (per screen) online and receive immediate results This option is ideal to verify new hires Upload overnight files of up to 250,000 names and SSNs and usually receive results the next government business day This option is ideal if you want to verify an entire payroll database or if you hire a large number of workers at a time While the service is available to all employers and third-party submitters, it can only be used to verify current or former employees and only for wage reporting (Form W-2) purposes Why Should I Verify Names and SSNs Online Correct names and SSNs on W-2 wage reports are the keys to the successful processing of your annual wage report submission It's faster and easier to use than submitting your requests paper listings or using Social Security's telephone verification option Results in more accurate wage reports Saves processing costs and reduces the number of W-2c's Allows Social Security to give the proper credit to your employees' earnings record, which will be important information in determining their Social Security benefits in the future wwwmanercpacom (517)

21 Steps to Register for SSNVS Step 1: Register to Use SSNVS Step 2: Request Access and Activation Code Step 3: Activation Code is Mailed to Your Employer Step 4: Login to Use the Service NOTE For more detailed instructions on registering and/or using SSNVS, see the Social Security Number Verification Service Handbook wwwmanercpacom (517)

22 Social Security Official Social Security Website Social Security Number Verifications Verifying Social Security Numbers Employers, organizations or third-party submitters can verify Social Security numbers for wage reporting purposes only Social Security offers three options to verify Social Security numbers: 1 The Social Security Number Verification Service - This free online service allows registered users to verify that the names and Social Security numbers of hired employees match Social Security s records 2 The Consent Based Social Security Number Verification Service - This fee-based Social Security number verification service is available to enrolled private companies, state and local government agencies to provide instant automated verification and can handle large volume requests Verifying Social Security Numbers 11/2/

23 Social Security Number Verification Service Handbook Social Security Number Verification Service Pamphlet Critical Links Employer Responsibilities When Hiring Foreign Workers High Group List and Other Ways to Determine if a Social Security Number is Valid Social Security Number Allocations Frequently Asked Questions Consent Based Social Security Number Verification Service User s Guide E-Verify - US Citizenship and Immigration Services Social Security Number Randomization What is Social Security Number Randomization? Social Security Number Randomization Frequently Asked Questions Determining a Valid Social Security Number Register to Use the Social Security Number Verification Service Enroll in Consent Based Social Security Number Verification 11/2/

24 Social Security Official Social Security Website AccuWage Software How does AccuWage work? Software Policy Download Options More Information What's New? IMPORTANT NOTE: Some internet browsers are not allowing Java plugins or require Java plugins to be enabled Below you will find a list of browsers that are and are not compatible with AccuWage TY15 AccuWage TY15 is not compatible with Google Chrome version 45 or higher Please use a different browser such as Firefox or Internet Explorer 90 or higher Edge, the Windows 10 default browser Please use Internet Explorer 11 available on Windows 10 AccuWage TY15 is compatible with Firefox when Java plugin is allowed Internet Explorer 90 or higher if Active X and Java SSV helper plugin are enabled For more information on the System Configuration Requirements, please click here For more information on how to enable the java plugins in Firefox or Internet Explorer, please see the Troubleshooting page For additional information, please see the FAQ document 10/26/15 - A new version of AccuWage 2015 has been released to address the download issues reported on Friday, October 23rd 9/21/15 - The AccuWage 2015 application is available to test wage reports in the current EFW2-EFW2C formats The most current version of AccuWage 2015 works with current and 11/2/

25 prior year wage submissions We recommend that wage submitters uninstall prior versions of AccuWage before downloading the software for the current tax year The Quick Links on the top right hand corner provides two links to download AccuWage 2015 application If using any assistive software such as Dragon, Jaws or Magic, please download AccuWage using the second link marked compatible with assistive software To navigate the table for the first time using the JAWS screen reader, please select insert and right arrow and use the arrow keys for navigation in the table Please Note: The first link requires a Java Runtime of 176 or higher The second link requires a Java Runtime of 1840 or higher For additional information regarding the minimum system configuration, please see the AccuWage 2015 Help Guide For additional information regarding Java, please see the FAQ link for the Frequently Asked Questions For general assistance using AccuWage, including navigation or results, call Employer Reporting Assistance at (toll free) for TTY call Monday Friday 7:00 am to 7:00 pm Eastern Time If you experience problems installing or running AccuWage and need technical assistance, call (toll free) Below is a series of links that provide more information about AccuWage: Visit our Troubleshooting page for help with downloading problems The AccuWage 2015 Help Guide contains extensive information regarding viewing, testing and correcting errors in wage report files System Configuration Checklist is a listing of questions to include in your to accuwagehelp@ssagov that will enable us to find the root cause and provide solutions to installation issues Visit the FAQ link for the Frequently Asked Questions and Solutions document It contains the most common questions about downloading AccuWage and some of the more difficult installation questions What is AccuWage? AccuWage is a free software from Social Security Administration AccuWage is for use with Electronic Filing W-2/W-2C - EFW2 or EFW2C 11/2/

26 The software allows you to check W-2 (Wage and Tax Statement) and W-2c (Corrected Wage and Tax Statement) reports for correctness before you send them to Social Security Administration How does AccuWage work? First, you need to download and install AccuWage software on your PC Then, specify the directory where your W2REPORT or W2CREPORT file is located AccuWage reads the file and informs you of any errors it detects Software Policy The AccuWage software identifies most of the common format errors in wage submissions Using this software greatly reduces submission rejections Please be aware that even if no errors are identified by AccuWage, your submission could be returned because of other errors The user explicitly acknowledges that all shareware obtained from this site is provided 'as is' without warranty of any kind, expressed or implied, including, but not limited to the warranties of merchantability and fitness for a particular purpose and that the risk of using shareware obtained from this site, including the entire costs of all necessary remedies, is with that user Download Options To test wage reports created in the 2015 EFW2/EFW2C format for submission during calendar year 2016 using a Java Runtime of 176 or higher - Download AccuWage Tax Year To test wage reports created in the 2015 EFW2/EFW2C format for submission during calendar year 2016 using a Java Runtime of 1840 or higher and assistive software - Download AccuWage Tax Year (compatible with Assistive Software) To test wage reports created in the 2014 EFW2/EFW2C format for submission during calendar year Download AccuWage Tax Year More Information For more information about the EFW2 and EFW2C formats, or for answers to other questions about wage reporting, please contact an Employer Services Liaison Officer or visit How to Reach Us 11/2/

27 Quick Links Download AccuWage Tax Year Download AccuWage Tax Year (compatible with Assistive Software) Download AccuWage Tax Year EFW2 - EFW2C AccuWage 2015 Help Guide AccuWage 2014 Help Guide Installation Guide Troubleshooting System Configuration Checklist FAQ Help and Information AccuWage General Assistance: AccuWage Installation Assistance: Contact Employer Services Liaison Officers AccuWage Help Mailbox Employer W-2 Filing Instructions & Information 11/2/

28 EMPLOYEE NOTICES REQUIRED UNDER FEDERAL LAW December 1- Form W-4 Notice Deadline IRS regulations require employers to remind their employees to file an amended Form W-4, if their filing status, exemption allowances or exempt status has changed since the last filing of their Form W-4 This notice must be provided by December 1 each year Form W-2 information memo Distribute an information memo to each employee or post it in each business location before year-end that will notify employees about: Employees claiming exempt from withholding during the prior year on their W-4 must complete a new Form W-4 by February 2, 2016 to keep their exempt status If employment ends before December 31, 2015 and employee asked for Form W- 2 they must receive the completed copies within 30 days of the request or within 30 days of final wage payment, whichever is later wwwmanercpacom (517)

29 Form W-4 (2015) Purpose Complete Form W-4 so that your employer can withhold the correct federal income tax from your pay Consider completing a new Form W-4 each year and when your personal or financial situation changes Exemption from withholding If you are exempt, complete only lines 1, 2, 3, 4, and 7 and sign the form to validate it Your exemption for 2015 expires February 16, 2016 See Pub 505, Tax Withholding and Estimated Tax Note If another person can claim you as a dependent on his or her tax return, you cannot claim exemption from withholding if your income exceeds 1,050 and includes more than 350 of unearned income (for example, interest and dividends) Exceptions An employee may be able to claim exemption from withholding even if the employee is a dependent, if the employee: Is age 65 or older, Is blind, or Will claim adjustments to income; tax credits; or itemized deductions, on his or her tax return The exceptions do not apply to supplemental wages greater than 1,000,000 Basic instructions If you are not exempt, complete the Personal Allowances Worksheet below The worksheets on page 2 further adjust your withholding allowances based on itemized deductions, certain credits, adjustments to income, or two-earners/multiple jobs situations Complete all worksheets that apply However, you may claim fewer (or zero) allowances For regular wages, withholding must be based on allowances you claimed and may not be a flat amount or percentage of wages Head of household Generally, you can claim head of household filing status on your tax return only if you are unmarried and pay more than 50% of the costs of keeping up a home for yourself and your dependent(s) or other qualifying individuals See Pub 501, Exemptions, Standard Deduction, and Filing Information, for information Tax credits You can take projected tax credits into account in figuring your allowable number of withholding allowances Credits for child or dependent care expenses and the child tax credit may be claimed using the Personal Allowances Worksheet below See Pub 505 for information on converting your other credits into withholding allowances Nonwage income If you have a large amount of nonwage income, such as interest or dividends, consider making estimated tax payments using Form 1040-ES, Estimated Tax for Individuals Otherwise, you may owe additional tax If you have pension or annuity income, see Pub 505 to find out if you should adjust your withholding on Form W-4 or W-4P Two earners or multiple jobs If you have a working spouse or more than one job, figure the total number of allowances you are entitled to claim on all jobs using worksheets from only one Form W-4 Your withholding usually will be most accurate when all allowances are claimed on the Form W-4 for the highest paying job and zero allowances are claimed on the others See Pub 505 for details Nonresident alien If you are a nonresident alien, see Notice 1392, Supplemental Form W-4 Instructions for Nonresident Aliens, before completing this form Check your withholding After your Form W-4 takes effect, use Pub 505 to see how the amount you are having withheld compares to your projected total tax for 2015 See Pub 505, especially if your earnings exceed 130,000 (Single) or 180,000 (Married) Future developments Information about any future developments affecting Form W-4 (such as legislation enacted after we release it) will be posted at wwwirsgov/w4 Personal Allowances Worksheet (Keep for your records) A Enter 1 for yourself if no one else can claim you as a dependent A You are single and have only one job; or B Enter 1 if: { You are married, have only one job, and your spouse does not work; or B Your wages from a second job or your spouse s wages (or the total of both) are 1,500 or less C Enter 1 for your spouse But, you may choose to enter -0- if you are married and have either a working spouse or more than one job (Entering -0- may help you avoid having too little tax withheld) C D Enter number of dependents (other than your spouse or yourself) you will claim on your tax return D E Enter 1 if you will file as head of household on your tax return (see conditions under Head of household above) E F Enter 1 if you have at least 2,000 of child or dependent care expenses for which you plan to claim a credit F (Note Do not include child support payments See Pub 503, Child and Dependent Care Expenses, for details) G Child Tax Credit (including additional child tax credit) See Pub 972, Child Tax Credit, for more information If your total income will be less than 65,000 (100,000 if married), enter 2 for each eligible child; then less 1 if you have two to four eligible children or less 2 if you have five or more eligible children If your total income will be between 65,000 and 84,000 (100,000 and 119,000 if married), enter 1 for each eligible child G H Add lines A through G and enter total here (Note This may be different from the number of exemptions you claim on your tax return) H { If you plan to itemize or claim adjustments to income and want to reduce your withholding, see the Deductions For accuracy, and Adjustments Worksheet on page 2 complete all If you are single and have more than one job or are married and you and your spouse both work and the combined worksheets earnings from all jobs exceed 50,000 (20,000 if married), see the Two-Earners/Multiple Jobs Worksheet on page 2 to that apply avoid having too little tax withheld If neither of the above situations applies, stop here and enter the number from line H on line 5 of Form W-4 below Separate here and give Form W-4 to your employer Keep the top part for your records Employee's Withholding Allowance Certificate Form W-4 Department of the Treasury Whether you are entitled to claim a certain number of allowances or exemption from withholding is Internal Revenue Service subject to review by the IRS Your employer may be required to send a copy of this form to the IRS 1 Your first name and middle initial Last name OMB No Your social security number Home address (number and street or rural route) 3 Single Married Married, but withhold at higher Single rate Note If married, but legally separated, or spouse is a nonresident alien, check the Single box City or town, state, and ZIP code 4 If your last name differs from that shown on your social security card, check here You must call for a replacement card 5 Total number of allowances you are claiming (from line H above or from the applicable worksheet on page 2) 5 6 Additional amount, if any, you want withheld from each paycheck 6 7 I claim exemption from withholding for 2015, and I certify that I meet both of the following conditions for exemption Last year I had a right to a refund of all federal income tax withheld because I had no tax liability, and This year I expect a refund of all federal income tax withheld because I expect to have no tax liability If you meet both conditions, write Exempt here 7 Under penalties of perjury, I declare that I have examined this certificate and, to the best of my knowledge and belief, it is true, correct, and complete Employee s signature (This form is not valid unless you sign it) Date 8 Employer s name and address (Employer: Complete lines 8 and 10 only if sending to the IRS) 9 Office code (optional) 10 Employer identification number (EIN) For Privacy Act and Paperwork Reduction Act Notice, see page 2 Cat No 10220Q Form W-4 (2015) 25

30 Form W-4 (2015) Page 2 Deductions and Adjustments Worksheet Note Use this worksheet only if you plan to itemize deductions or claim certain credits or adjustments to income 1 Enter an estimate of your 2015 itemized deductions These include qualifying home mortgage interest, charitable contributions, state and local taxes, medical expenses in excess of 10% (75% if either you or your spouse was born before January 2, 1951) of your income, and miscellaneous deductions For 2015, you may have to reduce your itemized deductions if your income is over 309,900 and you are married filing jointly or are a qualifying widow(er); 284,050 if you are head of household; 258,250 if you are single and not head of household or a qualifying widow(er); or 154,950 if you are married filing separately See Pub 505 for details 1 12,600 if married filing jointly or qualifying widow(er) 2 Enter: { 9,250 if head of household } 2 6,300 if single or married filing separately 3 Subtract line 2 from line 1 If zero or less, enter Enter an estimate of your 2015 adjustments to income and any additional standard deduction (see Pub 505) 4 5 Add lines 3 and 4 and enter the total (Include any amount for credits from the Converting Credits to Withholding Allowances for 2015 Form W-4 worksheet in Pub 505) 5 6 Enter an estimate of your 2015 nonwage income (such as dividends or interest) 6 7 Subtract line 6 from line 5 If zero or less, enter Divide the amount on line 7 by 4,000 and enter the result here Drop any fraction 8 9 Enter the number from the Personal Allowances Worksheet, line H, page Add lines 8 and 9 and enter the total here If you plan to use the Two-Earners/Multiple Jobs Worksheet, also enter this total on line 1 below Otherwise, stop here and enter this total on Form W-4, line 5, page 1 10 Two-Earners/Multiple Jobs Worksheet (See Two earners or multiple jobs on page 1) Note Use this worksheet only if the instructions under line H on page 1 direct you here 1 Enter the number from line H, page 1 (or from line 10 above if you used the Deductions and Adjustments Worksheet) 1 2 Find the number in Table 1 below that applies to the LOWEST paying job and enter it here However, if you are married filing jointly and wages from the highest paying job are 65,000 or less, do not enter more than If line 1 is more than or equal to line 2, subtract line 2 from line 1 Enter the result here (if zero, enter -0- ) and on Form W-4, line 5, page 1 Do not use the rest of this worksheet 3 Note If line 1 is less than line 2, enter -0- on Form W-4, line 5, page 1 Complete lines 4 through 9 below to figure the additional withholding amount necessary to avoid a year-end tax bill 4 Enter the number from line 2 of this worksheet 4 5 Enter the number from line 1 of this worksheet 5 6 Subtract line 5 from line Find the amount in Table 2 below that applies to the HIGHEST paying job and enter it here 7 8 Multiply line 7 by line 6 and enter the result here This is the additional annual withholding needed 8 9 Divide line 8 by the number of pay periods remaining in 2015 For example, divide by 25 if you are paid every two weeks and you complete this form on a date in January when there are 25 pay periods remaining in 2015 Enter the result here and on Form W-4, line 6, page 1 This is the additional amount to be withheld from each paycheck 9 Table 1 Table 2 Married Filing Jointly All Others Married Filing Jointly All Others If wages from LOWEST paying job are Enter on line 2 above 0-6, ,001-13, ,001-24, ,001-26, ,001-34, ,001-44, ,001-50, ,001-65, ,001-75, ,001-80, , , , , , , , , , , ,001 and over 15 If wages from LOWEST paying job are Enter on line 2 above 0-8, ,001-17, ,001-26, ,001-34, ,001-44, ,001-75, ,001-85, , , , , , , ,001 and over 10 Privacy Act and Paperwork Reduction Act Notice We ask for the information on this form to carry out the Internal Revenue laws of the United States Internal Revenue Code sections 3402(f)(2) and 6109 and their regulations require you to provide this information; your employer uses it to determine your federal income tax withholding Failure to provide a properly completed form will result in your being treated as a single person who claims no withholding allowances; providing fraudulent information may subject you to penalties Routine uses of this information include giving it to the Department of Justice for civil and criminal litigation; to cities, states, the District of Columbia, and US commonwealths and possessions for use in administering their tax laws; and to the Department of Health and Human Services for use in the National Directory of New Hires We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism If wages from HIGHEST paying job are Enter on line 7 above 0-75, , ,000 1, , ,000 1, , ,000 1, , ,000 1, ,001 and over 1,580 If wages from HIGHEST paying job are Enter on line 7 above 0-38, ,001-83,000 1,000 83, ,000 1, , ,000 1, ,001 and over 1,580 You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law Generally, tax returns and return information are confidential, as required by Code section 6103 The average time and expenses required to complete and file this form will vary depending on individual circumstances For estimated averages, see the instructions for your income tax return If you have suggestions for making this form simpler, we would be happy to hear from you See the instructions for your income tax return 26

31 MI-W4 (Rev 8-08) EMPLOYEE'S MICHIGAN WITHHOLDING EXEMPTION CERTIFICATE STATE OF MICHIGAN - DEPARTMENT OF TREASURY This certificate is for Michigan income tax withholding purposes only You must file a revised form within 10 days if your exemptions decrease or your residency status changes from nonresident to resident Read instructions below before completing this form 1 Social Security Number 2 Date of Birth Issued under PA 281 of Type or Print Your First Name, Middle Initial and Last Name 4 Driver License Number Home Address (No, Street, PO Box or Rural Route) 5 Are you a new employee? City or Town State ZIP Code Yes No If Yes, enter date of hire Enter the number of personal and dependent exemptions you are claiming Additional amount you want deducted from each pay (if employer agrees) I claim exemption from withholding because (does not apply to nonresident members of flow-through entities - see instructions): a A Michigan income tax liability is not expected this year b Wages are exempt from withholding Explain: c Permanent home (domicile) is located in the following Renaissance Zone: EMPLOYEE: If you fail or refuse to file this form, your employer must withhold Michigan income tax from your wages without allowance for any exemptions Keep a copy of this form for your records INSTRUCTIONS TO EMPLOYER: Employers must report all new hires to the State of Michigan Keep a copy of this certificate with your records If the employee claims 10 or more personal and dependent exemptions or claims a status exempting the employee from withholding, you must file their original MI-W4 form with the Michigan Department of Treasury Mail to: New Hire Operations Center, PO Box 85010; Lansing, MI You must submit a Michigan withholding exemption certificate (form MI-W4) to your employer on or before the date that employment begins If you fail or refuse to submit this certificate, your employer must withhold tax from your compensation without allowance for any exemptions Your employer is required to notify the Michigan Department of Treasury if you have claimed 10 or more personal and dependent exemptions or claimed a status which exempts you from withholding You MUST file a new MI-W4 within 10 days if your residency status changes or if your exemptions decrease because: a) your spouse, for whom you have been claiming an exemption, is divorced or legally separated from you or claims his/her own exemption(s) on a separate certificate, or b) a dependent must be dropped for federal purposes Line 5: If you check "Yes," enter your date of hire (mo/day/year) Line 6: Personal and dependent exemptions The total number of exemptions you claim on the MI-W4 may not exceed the number of exemptions you are entitled to claim when you file your Michigan individual income tax return 6 00 Under penalty of perjury, I certify that the number of withholding exemptions claimed on this certificate does not exceed the number to which I am entitled If claiming exemption from withholding, I certify that I anticipate that I will not incur a Michigan income tax liability for this year 9 Employee's Signature Date Employer: Complete lines 10 and 11 before sending to the Michigan Department of Treasury 10 Employer's Name, Address, Phone No and Name of Contact Person INSTRUCTIONS TO EMPLOYEE 7 11 Federal Employer Identification Number If you hold more than one job, you may not claim the same exemptions with more than one employer If you claim the same exemptions at more than one job, your tax will be under withheld Line 7: You may designate additional withholding if you expect to owe more than the amount withheld Line 8: You may claim exemption from Michigan income tax withholding ONLY if you do not anticipate a Michigan income tax liability for the current year because all of the following exist: a) your employment is less than full time, b) your personal and dependent exemption allowance exceeds your annual compensation, c) you claimed exemption from federal withholding, d) you did not incur a Michigan income tax liability for the previous year You may also claim exemption if your permanent home (domicile) is located in a Renaissance Zone Members of flow-through entities may not claim exemption from nonresident flow-through withholding For more information on Renaissance Zones call the Michigan Tele-Help System, Full-time students that do not satisfy all of the above requirements cannot claim exempt status If you are married and you and your spouse are both employed, you both may not claim the same exemptions with each of your employers Web Site Visit the Treasury Web site at: wwwmichigangov/businesstax 27

32 Form LW-4 Instructions Purpose: Complete form LW-4 so your employer can withhold the correct amount of city income taxes from your pay Dependents: To qualify as your dependent (line 4 below), a person (a) Must receive more than one-half of his or her support from you for the year, and (b) Must have less than 600 gross income during the year (except your child who is a student or who is under 19 years of age, and (c) Must not be claimed as an exemption by such person s husband or wife, and (d) Must be a citizen or resident of the United States, and (e) Must have your home as his/her principal residence and be a member of your household for the entire year, or Must be related to you as follows: Your son or daughter, grandchild, step-son/daughter, son/daughter-in-law, father, mother, grandparent, step-father/mother, father/mother-in-law, brother, sister, stepbrother/sister, half brother/sister, brother/sister-in-law, uncle, aunt, nephew, or niece (but only if related by blood) Changes in exemptions: You must file a new certificate within 10 days if the number of exemptions previously claimed by you decreases for any of the following reasons: (a) Your wife/husband for whom you have been claiming exemption is divorced or legally separated, or claims her/his own exemption on a separate certificate (b) The support of a dependent for whom you claimed exemption is taken over by someone else (c) You find that a dependent for whom you claimed exemption will receive 600 or more income of his/her own during the year (except your child who is a student and who is under 19 years of age) Other Decreases: Such as the death of a wife, husband, or a dependent, do not affect your withholding until the next year, but require the filing of a new certificate by December 1 of the year in which they occur Change of Residence: You must file a new certificate within 10 days after you change your residence from or to a taxing city Employee: File this form with your employer Otherwise your employer must withhold City of Lansing income tax from your earnings without exemptions Employer: Keep this certificate with your record If the information submitted by the employee is not believed to be true, correct and complete the City of Lansing must be advised FORM LW-4 EMPLOYEE S WITHHOLDING CERTIFICATE FOR CITY OF LANSING INCOME TAX City Resident or Non-City Resident Your Social Security Number: Full Name: (First, Middle and Last Name) Home Address: (Number & Street) City: State: Zip Code: 1 Exemptions for yourself: 2 Exemptions for your spouse: Yourself age 65 or over Blind Yourself age 65 or over Blind 4 Other Exemptions: Number of exemptions Number of exemptions for your children for your other dependents 6 Add the number of exemptions which you have claimed in box 3 & 5 and write the total below: Employer s Name and Address: 3 Enter Total number of boxes checked in 1& 2: 5 Enter total number of Other Exemptions in box 4 below: 7 Write the additional amounts you want withheld from each paycheck, if any: I certify that the information submitted on this certificate is true, correct and complete to the best of my knowledge and belief SIGNATURE: DATE: 28

33 Michigan Department of Treasury 3281(Rev 9-12) State of Michigan New Hire Reporting Form Federal law requires public (State and local) and private employers to report all newly hired or rehired employees who are working in Michigan to the State of Michigan 1 This form is recommended for use by all employers who do not report electronically Michigan New Hire Operations Center PO Box Lansing, MI Phone: (800) Fax: (877) OO A newly hired employee is an individual not previously employed by you, and a rehired employee is an individual who was previously employed by you but separated from employment for at least 60 consecutive days OO Reports must be submitted within 20 days of hire date (ie, the date services are first performed for pay) OO This form may be photocopied as necessary Many employers preprint employer information on the form and have the employee complete the necessary information during the hiring process OO When reporting new hires with special exemptions, please use the MI-W4 form OO Online and other electronic reporting options are available at: wwwmi-newhirecom OO Employers who report electronically and have employees working in two or more states may register as a multi-state employer and designate a single state to which new hire reports will be transmitted Information regarding multi-state registration is available online at: newhire/employer/private/newhirehtm#multi or call (410) OO Reports will not be processed if mandatory information is missing Such reports willl be rejected and you must correct and resubmit them OO For optimum accuracy, please print neatly in all capital letters and avoid contact with the edge of the box See sample below A B C EMPLOYEE Information (Mandatory) Social Security Number: First Name: Middle Initial: Last Name: Address: City: State: Zip Code: Hire Date: OPTIONAL Date of Birth: Driver s License No: EMPLOYER Information (Mandatory) Federal Employer Identification Number (FEIN): Employer Name: Address: City: State: Zip Code: OPTIONAL Contact Name: Contact Phone: Contact Fax: Contact 1 Ref: Social Security Act section 453A and the Personal Responsibility and Work Opportunity Reconciliation Act (PRWORA) of 1996 (PL ), effective October 1,

34 72 (Rev 04-15) RICK SNYDER GOVERNOR STATE OF MICHIGAN DEPARTMENT OF TREASURY LANSING NICK A KHOURI STATE TREASURER Our Michigan Treasury Online (MTO) Optimization team has completed the design work for Release 1, and now we are in a build and test phase The Release 1 Launch Date is anticipated to happen in early January 2016 The primary goal of Release 1 is the elimination of Michigan Business One Stop (MBOS), and many of our enhancements are the direct result of MBOS being removed The following sections summarize the MTO 2016 enhancements: Highlights Simplified process via a single set of log-in credentials: customers will need just one user name and password to enter the site, file a return and make an e-payment Reduction in the steps to create a user profile and a business profile Simplified business relationships allows self-delegation to a business Immediate filing access There is no more waiting for an access code to be mailed in order to file and pay a return Previous MTO usernames and passwords will be integrated into the new system Business Authentication is streamlined: Users will have the following access options available to them: o Full Manage Rights includes Registration and File and Pay o File and Pay Only includes account details Sales Use Withholding o Fast File and Pay similar to Guest access, where no previous history is shown Simplified the delegation process: now there is self-delegation that uses shared secrets, and now access codes are ed instead of paper mailed Correspondence will be sent to the legal business address on file to provide notification that Full Manage Rights (including Registration & File and Pay access) has been established by a user When creating a business relationship, a user can now see where they are in the process and how many steps remain before completion More User-Friendly Features: The ability for users to reset their own passwords and retrieve forgotten usernames/passwords Buttons are being color coded to make it easier to identify important actions Thank you for your support We will continue to keep you updated Scott Lonberger Director Tax Processing Bureau 430 WEST ALLEGAN STREET LANSING, MICHIGAN wwwmichigangov/treasury

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37 Form W-9 (Rev December 2014) Department of the Treasury Internal Revenue Service Request for Taxpayer Identification Number and Certification 1 Name (as shown on your income tax return) Name is required on this line; do not leave this line blank Give Form to the requester Do not send to the IRS Print or type See Specific Instructions on page 2 2 Business name/disregarded entity name, if different from above 3 Check appropriate box for federal tax classification; check only one of the following seven boxes: Individual/sole proprietor or C Corporation S Corporation Partnership Trust/estate single-member LLC Limited liability company Enter the tax classification (C=C corporation, S=S corporation, P=partnership) Note For a single-member LLC that is disregarded, do not check LLC; check the appropriate box in the line above for the tax classification of the single-member owner Other (see instructions) 5 Address (number, street, and apt or suite no) 6 City, state, and ZIP code 4 Exemptions (codes apply only to certain entities, not individuals; see instructions on page 3): Exempt payee code (if any) Exemption from FATCA reporting code (if any) (Applies to accounts maintained outside the US) Requester s name and address (optional) 7 List account number(s) here (optional) Part I Taxpayer Identification Number (TIN) Enter your TIN in the appropriate box The TIN provided must match the name given on line 1 to avoid backup withholding For individuals, this is generally your social security number (SSN) However, for a resident alien, sole proprietor, or disregarded entity, see the Part I instructions on page 3 For other entities, it is your employer identification number (EIN) If you do not have a number, see How to get a TIN on page 3 Note If the account is in more than one name, see the instructions for line 1 and the chart on page 4 for guidelines on whose number to enter Social security number or Employer identification number Part II Certification Under penalties of perjury, I certify that: 1 The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me); and 2 I am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that I am no longer subject to backup withholding; and 3 I am a US citizen or other US person (defined below); and 4 The FATCA code(s) entered on this form (if any) indicating that I am exempt from FATCA reporting is correct Certification instructions You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding because you have failed to report all interest and dividends on your tax return For real estate transactions, item 2 does not apply For mortgage interest paid, acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement arrangement (IRA), and generally, payments other than interest and dividends, you are not required to sign the certification, but you must provide your correct TIN See the instructions on page 3 Sign Here Signature of US person General Instructions Section references are to the Internal Revenue Code unless otherwise noted Future developments Information about developments affecting Form W-9 (such as legislation enacted after we release it) is at wwwirsgov/fw9 Purpose of Form An individual or entity (Form W-9 requester) who is required to file an information return with the IRS must obtain your correct taxpayer identification number (TIN) which may be your social security number (SSN), individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or employer identification number (EIN), to report on an information return the amount paid to you, or other amount reportable on an information return Examples of information returns include, but are not limited to, the following: Form 1099-INT (interest earned or paid) Form 1099-DIV (dividends, including those from stocks or mutual funds) Form 1099-MISC (various types of income, prizes, awards, or gross proceeds) Form 1099-B (stock or mutual fund sales and certain other transactions by brokers) Form 1099-S (proceeds from real estate transactions) Form 1099-K (merchant card and third party network transactions) Date Form 1098 (home mortgage interest), 1098-E (student loan interest), 1098-T (tuition) Form 1099-C (canceled debt) Form 1099-A (acquisition or abandonment of secured property) Use Form W-9 only if you are a US person (including a resident alien), to provide your correct TIN If you do not return Form W-9 to the requester with a TIN, you might be subject to backup withholding See What is backup withholding? on page 2 By signing the filled-out form, you: 1 Certify that the TIN you are giving is correct (or you are waiting for a number to be issued), 2 Certify that you are not subject to backup withholding, or 3 Claim exemption from backup withholding if you are a US exempt payee If applicable, you are also certifying that as a US person, your allocable share of any partnership income from a US trade or business is not subject to the withholding tax on foreign partners' share of effectively connected income, and 4 Certify that FATCA code(s) entered on this form (if any) indicating that you are exempt from the FATCA reporting, is correct See What is FATCA reporting? on page 2 for further information Cat No 10231X Form W-9 (Rev ) 33

38 Form 941 for 2015: (Rev January 2015) Employer s QUARTERLY Federal Tax Return Department of the Treasury Internal Revenue Service OMB No Employer identification number (EIN) Name (not your trade name) Trade name (if any) Report for this Quarter of 2015 (Check one) 1: January, February, March 2: April, May, June 3: July, August, September Address Number Street Suite or room number City State ZIP code 4: October, November, December Instructions and prior year forms are available at wwwirsgov/form941 Foreign country name Foreign province/county Foreign postal code Read the separate instructions before you complete Form 941 Type or print within the boxes Part 1: Answer these questions for this quarter 1 Number of employees who received wages, tips, or other compensation for the pay period including: Mar 12 (Quarter 1), June 12 (Quarter 2), Sept 12 (Quarter 3), or Dec 12 (Quarter 4) 1 2 Wages, tips, and other compensation 2 3 Federal income tax withheld from wages, tips, and other compensation 3 4 If no wages, tips, and other compensation are subject to social security or Medicare tax Check and go to line 6 Column 1 Column 2 5a Taxable social security wages 124 = 5b Taxable social security tips 124 = 5c Taxable Medicare wages & tips 029 = 5d Taxable wages & tips subject to Additional Medicare Tax withholding 009 = 5e Add Column 2 from lines 5a, 5b, 5c, and 5d 5e 5f Section 3121(q) Notice and Demand Tax due on unreported tips (see instructions) 5f 6 Total taxes before adjustments Add lines 3, 5e, and 5f 6 7 Current quarter s adjustment for fractions of cents 7 8 Current quarter s adjustment for sick pay 8 9 Current quarter s adjustments for tips and group-term life insurance 9 10 Total taxes after adjustments Combine lines 6 through Total deposits for this quarter, including overpayment applied from a prior quarter and overpayments applied from Form 941-X, 941-X (PR), 944-X, 944-X (PR), or 944-X (SP) filed in the current quarter Balance due If line 10 is more than line 11, enter the difference and see instructions Overpayment If line 11 is more than line 10, enter the difference Check one: Apply to next return Send a refund You MUST complete both pages of Form 941 and SIGN it Next For Privacy Act and Paperwork Reduction Act Notice, see the back of the Payment Voucher Cat No 17001Z Form 941 (Rev ) 34

39 Name (not your trade name) Employer identification number (EIN) Part 2: Tell us about your deposit schedule and tax liability for this quarter If you are unsure about whether you are a monthly schedule depositor or a semiweekly schedule depositor, see Pub 15 (Circular E), section Check one: Line 10 on this return is less than 2,500 or line 10 on the return for the prior quarter was less than 2,500, and you did not incur a 100,000 next-day deposit obligation during the current quarter If line 10 for the prior quarter was less than 2,500 but line 10 on this return is 100,000 or more, you must provide a record of your federal tax liability If you are a monthly schedule depositor, complete the deposit schedule below; if you are a semiweekly schedule depositor, attach Schedule B (Form 941) Go to Part 3 You were a monthly schedule depositor for the entire quarter Enter your tax liability for each month and total liability for the quarter, then go to Part 3 Tax liability: Month 1 Month 2 Month 3 Total liability for quarter Total must equal line 10 You were a semiweekly schedule depositor for any part of this quarter Complete Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors, and attach it to Form 941 Part 3: Tell us about your business If a question does NOT apply to your business, leave it blank 15 If your business has closed or you stopped paying wages Check here, and enter the final date you paid wages / / 16 If you are a seasonal employer and you do not have to file a return for every quarter of the year Check here Part 4: May we speak with your third-party designee? Do you want to allow an employee, a paid tax preparer, or another person to discuss this return with the IRS? See the instructions for details Yes Designee s name and phone number No Select a 5-digit Personal Identification Number (PIN) to use when talking to the IRS Part 5: Sign here You MUST complete both pages of Form 941 and SIGN it Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge Print your Sign your name here name here Print your title here Date / / Best daytime phone Paid Preparer Use Only Check if you are self-employed Preparer s name Preparer s signature Firm s name (or yours if self-employed) PTIN Date / / EIN Address Phone City State ZIP code Page 2 Form 941 (Rev ) 35

40 Form 941-X: (Rev April 2015) Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund Department of the Treasury Internal Revenue Service OMB No Employer identification number (EIN) Name (not your trade name) Return You Are Correcting Check the type of return you are correcting: 941 Trade name (if any) Address Number Street Suite or room number 941-SS Check the ONE quarter you are correcting: 1: January, February, March 2: April, May, June City State ZIP code Foreign country name Foreign province/county Foreign postal code Read the separate instructions before completing this form Use this form to correct errors you made on Form 941 or 941-SS Use a separate Form 941-X for each quarter that needs correction Type or print within the boxes You MUST complete all three pages Do not attach this form to Form 941 or 941-SS Part 1: Select ONLY one process See page 4 for additional guidance 1 Adjusted employment tax return Check this box if you underreported amounts Also check this box if you overreported amounts and you would like to use the adjustment process to correct the errors You must check this box if you are correcting both underreported and overreported amounts on this form The amount shown on line 20, if less than zero, may only be applied as a credit to your Form 941, Form 941-SS, or Form 944 for the tax period in which you are filing this form 2 Claim Check this box if you overreported amounts only and you would like to use the claim process to ask for a refund or abatement of the amount shown on line 20 Do not check this box if you are correcting ANY underreported amounts on this form Part 2: Complete the certifications 3: July, August, September 4: October, November, December Enter the calendar year of the quarter you are correcting: (YYYY) Enter the date you discovered errors: / / (MM / DD / YYYY) 3 I certify that I have filed or will file Forms W-2, Wage and Tax Statement, or Forms W-2c, Corrected Wage and Tax Statement, as required Note If you are correcting underreported amounts only, go to Part 3 on page 2 and skip lines 4 and 5 If you are correcting overreported amounts, for purposes of the certifications on lines 4 and 5, Medicare tax does not include Additional Medicare Tax Form 941-X cannot be used to correct overreported amounts of Additional Medicare Tax unless the amounts were not withheld from employee wages or an adjustment is being made for the current year 4 If you checked line 1 because you are adjusting overreported amounts, check all that apply You must check at least one box I certify that: a I repaid or reimbursed each affected employee for the overcollected federal income tax or Additional Medicare Tax for the current year and the overcollected social security tax and Medicare tax for current and prior years For adjustments of employee social security tax and Medicare tax overcollected in prior years, I have a written statement from each affected employee stating that he or she has not claimed (or the claim was rejected) and will not claim a refund or credit for the overcollection b The adjustments of social security tax and Medicare tax are for the employer s share only I could not find the affected employees or each affected employee did not give me a written statement that he or she has not claimed (or the claim was rejected) and will not claim a refund or credit for the overcollection c The adjustment is for federal income tax, social security tax, Medicare tax, or Additional Medicare Tax that I did not withhold from employee wages 5 If you checked line 2 because you are claiming a refund or abatement of overreported employment taxes, check all that apply You must check at least one box I certify that: a I repaid or reimbursed each affected employee for the overcollected social security tax and Medicare tax For claims of employee social security tax and Medicare tax overcollected in prior years, I have a written statement from each affected employee stating that he or she has not claimed (or the claim was rejected) and will not claim a refund or credit for the overcollection b I have a written consent from each affected employee stating that I may file this claim for the employee s share of social security tax and Medicare tax For refunds of employee social security tax and Medicare tax overcollected in prior years, I also have a written statement from each affected employee stating that he or she has not claimed (or the claim was rejected) and will not claim a refund or credit for the overcollection c The claim for social security tax and Medicare tax is for the employer s share only I could not find the affected employees; or each affected employee did not give me a written consent to file a claim for the employee s share of social security tax and Medicare tax; or each affected employee did not give me a written statement that he or she has not claimed (or the claim was rejected) and will not claim a refund or credit for the overcollection d The claim is for federal income tax, social security tax, Medicare tax, or Additional Medicare Tax that I did not withhold from employee wages Next For Paperwork Reduction Act Notice, see the instructions IRSgov/form941x Cat No 17025J Form 941-X (Rev ) 36

41 Name (not your trade name) Employer identification number (EIN) Correcting quarter (1, 2, 3, 4) Correcting calendar year (YYYY) Part 3: Enter the corrections for this quarter If any line does not apply, leave it blank Column 1 Column 2 Column 3 Total corrected amount (for ALL employees) Amount originally reported or as previously corrected (for ALL employees) = Difference (If this amount is a negative number, use a minus sign) 6 Wages, tips and other compensation (Form 941, line 2) = 7 Federal income tax withheld from wages, tips, and other = compensation (Form 941, line 3) 8 Taxable social security wages (Form 941 or 941-SS, line 5a, Column 1) Column 4 Tax correction Use the amount in Column 1 when you prepare your Forms W-2 or Forms W-2c Copy Column 3 here = 124* = *If you are correcting a 2011 or 2012 return, use 104 If you are correcting your employer share only, use 062 See instructions 9 Taxable social security tips (Form 941 or 941-SS, line 5b, Column 1) = 124* = *If you are correcting a 2011 or 2012 return, use 104 If you are correcting your employer share only, use 062 See instructions 10 Taxable Medicare wages and tips (Form 941 or 941-SS, line 5c, Column 1) = 029* = *If you are correcting your employer share only, use 0145 See instructions 11 Taxable wages & tips subject to Additional Medicare Tax withholding = 009* = (Form 941 or 941-SS, line 5d; only for *Certain wages and tips reported in Column 3 should not be multiplied by 009 See instructions quarters beginning after December 31, 2012) 12 Section 3121(q) Notice and Demand Tax due on unreported tips (Form 941 or 941-SS, line 5f (line 5e for quarters ending before January 1, 2013)) 13 Tax adjustments (Form 941 or 941-SS, lines 7 9) = = Copy Column 3 here Copy Column 3 here 14 Special addition to wages for federal income tax = See instructions 15 Special addition to wages for social security taxes = See instructions 16 Special addition to wages for Medicare taxes = See instructions 17 Special addition to wages for Additional Medicare Tax = See instructions 18 Combine the amounts on lines 7 17 of Column 4 19a COBRA premium assistance payments (see instructions) = See instructions 19b Number of individuals provided COBRA premium assistance (see instructions) = 20 Total Combine the amounts on lines 18 and 19a of Column 4 If line 20 is less than zero: If you checked line 1, this is the amount you want applied as a credit to your Form 941 for the tax period in which you are filing this form (If you are currently filing a Form 944, Employer s ANNUAL Federal Tax Return, see the instructions) If you checked line 2, this is the amount you want refunded or abated If line 20 is more than zero, this is the amount you owe Pay this amount by the time you file this return For information on how to pay, see Amount You Owe in the instructions Next Page 2 Form 941-X (Rev ) 37

42 Name (not your trade name) Employer identification number (EIN) Correcting quarter (1, 2, 3, 4) Correcting calendar year (YYYY) Part 4: Explain your corrections for this quarter 21 Check here if any corrections you entered on a line include both underreported and overreported amounts Explain both your underreported and overreported amounts on line Check here if any corrections involve reclassified workers Explain on line You must give us a detailed explanation of how you determined your corrections See the instructions Part 5: Sign here You must complete all three pages of this form and sign it Under penalties of perjury, I declare that I have filed an original Form 941 or Form 941-SS and that I have examined this adjusted return or claim, including accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge Sign your name here Print your name here Print your title here Date / / Best daytime phone Paid Preparer Use Only Check if you are self-employed Preparer s name Preparer s signature Firm s name (or yours if self-employed) PTIN Date / / EIN Address Phone City State ZIP code Page 3 Form 941-X (Rev ) 38

43 b Employer identification number (EIN) a Employee s social security number OMB No Safe, accurate, FAST! Use Visit the IRS website at wwwirsgov/efile 1 Wages, tips, other compensation 2 Federal income tax withheld c Employer s name, address, and ZIP code 3 Social security wages 4 Social security tax withheld 5 Medicare wages and tips 6 Medicare tax withheld 7 Social security tips 8 Allocated tips d Control number 9 10 Dependent care benefits e Employee s first name and initial Last name Suff 11 Nonqualified plans 12a See instructions for box 12 C 13 Statutory employee 14 Other f Employee s address and ZIP code 15 State Employer s state ID number 16 State wages, tips, etc 17 State income tax 18 Local wages, tips, etc 19 Local income tax 20 Locality name Retirement plan Third-party sick pay o d e 12b C o d e 12c C o d e 12d C o d e Wage and Tax Form W-2 Copy B To Be Filed With Employee s FEDERAL Tax Return This information is being furnished to the Internal Revenue Service Statement 2015 Department of the Treasury Internal Revenue Service 39

44 W-2 Box 12 Codes: A B C D E F G H J K L M N Uncollected social security or RRTA tax on tips Include this tax on Form 1040 See Other Taxes in the Form 1040 instructions Uncollected Medicare tax on tips Include this tax on Form 1040 See Other Taxes in the Form 1040 instructions Taxable cost of group term life insurance over 50,000 (included in boxes 1, 3 (up to social security wage base), and 5) Elective deferrals to a section 401(k) cash or deferred arrangement Also includes deferrals under a SIMPLE retirement account that is part of a section 401(k) arrangement Elective deferrals under a section 403(b) salary reduction agreement Elective deferrals under a section 408(k)(6) salary reduction SEP Elective deferrals and employer contributions (including nonelective deferrals) to a section 457(b) deferred compensation plan Elective deferrals to a section 501(c)(18)(D) taxexempt organization plan See Adjusted Gross Income in the Form 1040 instructions for how to deduct Nontaxable sick pay (information only, not included in boxes 1, 3, or 5) 20% excise tax on excess golden parachute payments See Other Taxes in the Form 1040 instructions Substantiated employee business expense reimbursements (nontaxable) Uncollected social security or RRTA tax on taxable cost of group term life insurance over 50,000 (former employees only) See Other Taxes in the Form 1040 instructions Uncollected Medicare tax on taxable cost of group term life insurance over 50,000 (former employees only) See Other Taxes in the Form 1040 instructions P Q R S Excludable moving expense reimbursements paid directly to employee (not included in boxes 1, 3, or 5) Nontaxable combat pay See the instructions for Form 1040 or Form 1040A for details on reporting this amount Employer contributions to your Archer MSA Report on Form 8853, Archer MSAs and Long Term Care Insurance Contracts Employee salary reduction contributions under a section 408(p) SIMPLE plan (not included in box 1) T Adoption benefits (not included in box 1) Complete Form 8839, Qualified Adoption Expenses, to compute any taxable and nontaxable amounts V Income from exercise of nonstatutory stock option(s) (included in boxes 1, 3 (up to social security wage base), and 5) See Pub 525 and instructions for Schedule D (Form 1040) for reporting requirements W Employer contributions (including amounts the employee elected to contribute using a section 125 (cafeteria) plan) to your health savings account Report on Form 8889, Health Savings Accounts (HSAs) Y Deferrals under a section 409A nonqualified deferred compensation plan Z AA BB DD EE Income under a nonqualified deferred compensation plan that fails to satisfy section 409A This amount is also included in box 1 It is subject to an additional 20% tax plus interest See Other Taxes in the Form 1040 instructions Designated Roth contributions under a section 401(k) plan Designated Roth contributions under a section 403(b) plan Cost of employer sponsored health coverage The amount reported with Code DD is not taxable Designated Roth contributions under a governmental section 457(b) plan This amount does not apply to contributions under a taxexempt organization section 457(b) plan wwwmanercpacom (517)

45 b Kind of Payer (Check one) a Control number 941 Military CT-1 c Total number of Forms W-2 Hshld emp Medicare govt emp d Establishment number For Official Use Only OMB No DO NOT STAPLE Kind of Employer (Check one) None apply 501c non-govt State/local non-501c State/local 501c Federal govt 1 Wages, tips, other compensation 2 Federal income tax withheld Third-party sick pay (Check if applicable) e Employer identification number (EIN) 3 Social security wages 4 Social security tax withheld f Employer s name 5 Medicare wages and tips 6 Medicare tax withheld 7 Social security tips 8 Allocated tips 9 10 Dependent care benefits 11 Nonqualified plans 12a Deferred compensation g Employer s address and ZIP code h Other EIN used this year 13 For third-party sick pay use only 12b 15 State Employer s state ID number 14 Income tax withheld by payer of third-party sick pay 16 State wages, tips, etc 17 State income tax 18 Local wages, tips, etc 19 Local income tax Employer's contact person Employer's telephone number For Official Use Only Employer's fax number Employer's address Under penalties of perjury, I declare that I have examined this return and accompanying documents and, to the best of my knowledge and belief, they are true, correct, and complete Signature Title Date Form W-3 Transmittal of Wage and Tax Statements 2015 Department of the Treasury Internal Revenue Service Send this entire page with the entire Copy A page of Form(s) W-2 to the Social Security Administration (SSA) Photocopies are not acceptable Do not send Form W-3 if you filed electronically with the SSA Do not send any payment (cash, checks, money orders, etc) with Forms W-2 and W-3 Reminder Separate instructions See the 2015 General Instructions for Forms W-2 and W-3 for information on completing this form Do not file Form W-3 for Form(s) W-2 that were submitted electronically to the SSA Purpose of Form A Form W-3 Transmittal is completed only when paper Copy A of Form(s) W-2, Wage and Tax Statement, is being filed Do not file Form W-3 alone All paper forms must comply with IRS standards and be machine readable Photocopies are not acceptable Use a Form W-3 even if only one paper Form W-2 is being filed Make sure both the Form W-3 and Form(s) W-2 show the correct tax year and Employer Identification Number (EIN) Make a copy of this form and keep it with Copy D (For Employer) of Form(s) W-2 for your records The IRS recommends retaining copies of these forms for four years E-Filing The SSA strongly suggests employers report Form W-3 and Forms W-2 Copy A electronically instead of on paper The SSA provides two free e-filing options on its Business Services Online (BSO) website: W-2 Online Use fill-in forms to create, save, print, and submit up to 50 Forms W-2 at a time to the SSA File Upload Upload wage files to the SSA you have created using payroll or tax software that formats the files according to the SSA s Specifications for Filing Forms W-2 Electronically (EFW2) W-2 Online fill-in forms or file uploads will be on time if submitted by March 31, 2016 For more information, go to wwwsocialsecuritygov/ employer First time filers, select Go to Register ; returning filers select Go To Log In When To File Mail Form W-3 with Copy A of Form(s) W-2 by February 29, 2016 Where To File Paper Forms Send this entire page with the entire Copy A page of Form(s) W-2 to: Social Security Administration Data Operations Center Wilkes-Barre, PA Note If you use Certified Mail to file, change the ZIP code to If you use an IRS-approved private delivery service, add ATTN: W-2 Process, 1150 E Mountain Dr to the address and change the ZIP code to See Publication 15 (Circular E), Employer s Tax Guide, for a list of IRS-approved private delivery services For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions Cat No 10159Y 41

46 PAYER S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no CORRECTED (if checked) 1 Rents 2 Royalties OMB No Miscellaneous Income PAYER S federal identification number RECIPIENT S identification number 3 Other income 5 Fishing boat proceeds Form 1099-MISC 4 Federal income tax withheld 6 Medical and health care payments Copy B For Recipient RECIPIENT S name Street address (including apt no) City or town, state or province, country, and ZIP or foreign postal code Account number (see instructions) FATCA filing requirement 7 Nonemployee compensation 8 Substitute payments in lieu of dividends or interest 9 Payer made direct sales of 10 Crop insurance proceeds 5,000 or more of consumer products to a buyer (recipient) for resale Excess golden parachute payments 15a Section 409A deferrals 15b Section 409A income 16 State tax withheld Form 1099-MISC (keep for your records) wwwirsgov/form1099misc 14 Gross proceeds paid to an attorney This is important tax information and is being furnished to the Internal Revenue Service If you are required to file a return, a negligence penalty or other sanction may be imposed on you if this income is taxable and the IRS determines that it has not been reported 17 State/Payer s state no 18 State income Department of the Treasury - Internal Revenue Service 42

47 Do Not Staple 6969 Form 1096 Department of the Treasury Internal Revenue Service FILER'S name Annual Summary and Transmittal of US Information Returns OMB No Street address (including room or suite number) City or town, state or province, country, and ZIP or foreign postal code Name of person to contact Telephone number For Official Use Only address Fax number 1 Employer identification number 2 Social security number 3 Total number of forms 4 Federal income tax withheld 5 Total amount reported with this Form Enter an X in only one box below to indicate the type of form being filed 7 If this is your final return, enter an X here W-2G BTC C E Q T A B C CAP DIV G INT K LTC MISC OID PATR Q R S SA ESA SA 27 Return this entire page to the Internal Revenue Service Photocopies are not acceptable Under penalties of perjury, I declare that I have examined this return and accompanying documents, and, to the best of my knowledge and belief, they are true, correct, and complete Signature Title Date Instructions Future developments For the latest information about developments related to Form 1096, such as legislation enacted after it was published, go to wwwirsgov/form1096 Reminder The only acceptable method of filing information returns with Internal Revenue Service/Information Returns Branch is electronically through the FIRE system See Pub 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G Purpose of form Use this form to transmit paper Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G to the Internal Revenue Service Do not use Form 1096 to transmit electronically For electronic submissions, see Pub 1220 Caution If you are required to file 250 or more information returns of any one type, you must file electronically If you are required to file electronically but fail to do so, and you do not have an approved waiver, you may be subject to a penalty For more information, see part F in the 2015 General Instructions for Certain Information Returns Who must file The name, address, and TIN of the filer on this form must be the same as those you enter in the upper left area of Forms 1097, 1098, 1099, 3921, 3922, 5498, or W-2G A filer is any person or entity who files any of the forms shown in line 6 above Enter the filer s name, address (including room, suite, or other unit number), and TIN in the spaces provided on the form When to file File Form 1096 as follows With Forms 1097, 1098, 1099, 3921, 3922, or W-2G, file by February 29, 2016 With Forms 5498, file by May 31, 2016 Where To File Send all information returns filed on paper with Form 1096 to the following If your principal business, office or agency, or legal residence in the case of an individual, is located in Alabama, Arizona, Arkansas, Connecticut, Delaware, Florida, Georgia, Kentucky, Louisiana, Maine, Massachusetts, Mississippi, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, Texas, Vermont, Virginia, West Virginia Use the following three-line address Department of the Treasury Internal Revenue Service Center Austin, TX For more information and the Privacy Act and Paperwork Reduction Act Notice, see the 2015 General Instructions for Certain Information Returns Cat No 14400O Form 1096 (2015) 43

48 PAYER S name, street address, city or town, province or state, country, and ZIP or foreign postal code PAYER S federal identification number WINNER S name Street address (including apt no) PAYER'S telephone number City or town, province or state, country, and ZIP or foreign postal code CORRECTED (if checked) 1 Gross winnings 2 Date won 3 Type of wager 4 Federal income tax withheld 5 Transaction 6 Race 7 Winnings from identical wagers 8 Cashier 9 Winner s taxpayer identification no 10 Window 11 First ID 12 Second ID 13 State/Payer s state identification no 14 State winnings 15 State income tax withheld 17 Local income tax withheld 16 Local winnings 18 Name of locality OMB No Form W-2G Certain Gambling Winnings This is important tax information and is being furnished to the Internal Revenue Service If you are required to file a return, a negligence penalty or other sanction may be imposed on you if this income is taxable and the IRS determines that it has not been reported Copy C For Winner's Records Under penalties of perjury, I declare that, to the best of my knowledge and belief, the name, address, and taxpayer identification number that I have furnished correctly identify me as the recipient of this payment and any payments from identical wagers, and that no other person is entitled to any part of these payments Signature Date Form W-2G wwwirsgov/w2g Department of the Treasury - Internal Revenue Service 44

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51 Rick Snyder, Governor Stephanie Comai, Director Contact: Lynda Robinson Michigan s Taxable Wage Base Set to Decrease; Employers to Pay Less in Unemployment Taxes July 30, 2015 The Unemployment Insurance Agency has announced that beginning with the third quarter of 2015, Michigan s employers will pay less in unemployment taxes due to a reduction in the state s Taxable Wage Base Beginning with third quarter tax filings in October, Michigan s Taxable Wage Base will decrease to 9,000 from its current rate of 9,500 The reduction translates to about 16 million less in taxes assessed during 2015, and 57 million less assessed during 2016, assuming the Taxable Wage Base stays at 9,000 throughout 2016 This is great news for job providers, families and our entire economy, said Gov Rick Snyder When businesses can save money on their taxes it can mean retaining jobs, expanded opportunities and even the hiring of more employees The Taxable Wage Base is the annual amount of wages paid by an employer to an employee that are subject to state unemployment insurance taxes These contributions fund unemployment benefits for employees who lose their jobs through no fault of their own In 2011, legislation was enacted to ensure adequate funding for the state s Unemployment Trust Fund It specifies that when the trust fund balances reaches 25 billion, and is expected to remain at that level for two consecutive quarters, the Taxable Wage Base will automatically decrease to 9,000 That condition has been met for the third quarter of 2015 It s very encouraging that the Taxable Wage Base is being lowered due to a healthy trust fund, said Stephanie Comai, director of the Talent Investment Agency This not only keeps unemployment insurance taxes manageable for employers, but helps to strengthen Michigan s economy as well Equally important is the fact that a solvent trust fund also ensures that temporary funds are available for unemployed workers while they seek new jobs The new Taxable Wage Base rate of 9,000 applies to contributing employers who pay unemployment taxes and who are not delinquent in paying unemployment contributions, penalties or interest For more information about the Taxable Wage Base decrease, visit the UIA website at michigangov/uia ### Michigan Talent Investment Agency Victor Office Center, 201 N Washington Square, 5th Floor Lansing, MI wwwmichigangov/tia 47

52 2015 Department of the Treasury Section references are to the Internal Revenue Code unless otherwise noted For the latest information about developments related to Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns, and Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, and instructions, such as legislation enacted after they were published, go to and All Applicable Large Employer Members (ALE Members) are required to file Forms 1094-C and 1095-C for 2015 For a definition of ALE Member, see the section For 2015, Form 1094-C was revised to move line 19 (Is this the Authoritative Transmittal for this ALE Member?) into Part I of the form and to allow for an entry in the All 12 Months field in Part III, line 23, column (b) Full-Time Employee Count for ALE Member Form 1095-C was revised to include a first month of the plan year indicator (plan start month) in Part II and a Part III Covered Individuals Continuation Sheet For information related to the Affordable Care Act, visit For the final regulations under section 6056, Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans, see TD 9661, IRB 855, at For the final regulations under section 6055, Information Reporting on Minimum Essential Coverage, see TD 9660, IRB 842, at For the final regulations under section 4980H, Shared Responsibility for Employers Regarding Health Coverage, see TD 9655, IRB 541, at For answers to frequently asked questions regarding the employer shared responsibility provisions and related information reporting requirements, visit IRSgov For FAQs specifically related to completing Forms 1094-C and 1095-C, go to See, later, for key terms used in these instructions Employers with 50 or more full-time employees (including full-time equivalent employees) in the previous year use Forms 1094-C and 1095-C to report the information required under sections 6055 and 6056 about offers of health coverage and enrollment in health coverage for their employees Form 1094-C must be used to report to the IRS summary information for each employer and to transmit Forms 1095-C to the IRS Form 1095-C is used to report information about each employee In addition, Forms 1094-C and 1095-C are used in determining whether an employer owes a payment under the employer shared responsibility provisions under section 4980H Form 1095-C is also used in determining the eligibility of employees for the premium tax credit Employers that offer employer-sponsored self-insured coverage also use Form 1095-C to report information to the IRS and to employees about individuals who have minimum essential coverage under the employer plan and therefore are not liable for the individual shared responsibility payment for the months that they are covered under the plan Applicable Large Employers, generally employers with 50 or more full-time employees (including full-time equivalent employees) in the previous year, must file one or more Forms 1094-C (including a Form 1094-C designated as the Authoritative Transmittal, whether or not filing multiple Forms 1094-C), and must file a Form 1095-C for each employee who was a full-time employee of the employer for any month of the calendar year Generally, the employer is required to furnish a copy of the Form 1095-C (or a substitute form) to the employee For information about transition relief for determining status as an Applicable Large Employer for 2015 (allowing an employer to determine the average number of full-time employees based on a period of at least six consecutive months during 2014), see section XVD3 of the preamble to the final regulations under section 4980H TIP Each employer has its own reporting obligation related to the health coverage the employer offered (or did not offer) to each of its full-time employees An employer subject to the employer shared responsibility provisions under section 4980H generally refers to an employer with 50 or more full-time employees (including full-time equivalent employees) during the prior calendar year For more information on which employers are subject to the employer shared responsibility provisions of section 4980H, see, later in the section of these instructions For more information on determining full-time employees, see in the section of these instructions, which includes information on the treatment of new hires and employees in Limited Non-Assessment Periods An employer that offers health coverage through an employer-sponsored self-insured health plan must complete Form 1095-C, Parts I, II, and III, for any employee who enrolls in the health coverage, whether or not the employee is a full-time employee for any month of the calendar year If the employee who enrolled in self-insured coverage is a full-time employee for any month of the calendar year, the employer must complete Part II (in addition to Parts I and III) If the employee who enrolled is not a full-time employee, for any months of the calendar year (meaning that for all 12 calendar Cat No 63018M 48

53 Form1094-C Department of the Treasury Internal Revenue Service Part I Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns Information about Form 1094-C and its separate instructions is at wwwirsgov/form1094c Applicable Large Employer Member (ALE Member) 1 Name of ALE Member (Employer) 2 Employer identification number (EIN) CORRECTED OMB No Street address (including room or suite no) 4 City or town 5 State or province 6 Country and ZIP or foreign postal code 7 Name of person to contact 8 Contact telephone number 9 Name of Designated Government Entity (only if applicable) 10 Employer identification number (EIN) 11 Street address (including room or suite no) 12 City or town 13 State or province 14 Country and ZIP or foreign postal code For Official Use Only 15 Name of person to contact 16 Contact telephone number 17 Reserved 18 Total number of Forms 1095-C submitted with this transmittal 19 Is this the authoritative transmittal for this ALE Member? If Yes, check the box and continue If No, see instructions Part II ALE Member Information 20 Total number of Forms 1095-C filed by and/or on behalf of ALE Member 21 Is ALE Member a member of an Aggregated ALE Group? Yes No If No, do not complete Part IV 22 Certifications of Eligibility (select all that apply): A Qualifying Offer Method B Qualifying Offer Method Transition Relief C Section 4980H Transition Relief D 98% Offer Method Under penalties of perjury, I declare that I have examined this return and accompanying documents, and to the best of my knowledge and belief, they are true, correct, and complete Signature Title For Privacy Act and Paperwork Reduction Act Notice, see separate instructions Cat No 61571A Form 1094-C (2015) Date 49

54 Form 1094-C (2015) Page 2 Part III ALE Member Information Monthly 23 All 12 Months (a) Minimum Essential Coverage Offer Indicator Yes No (b) Full-Time Employee Count for ALE Member (c) Total Employee Count for ALE Member (d) Aggregated Group Indicator (e) Section 4980H Transition Relief Indicator 24 Jan 25 Feb 26 Mar 27 Apr 28 May 29 June 30 July 31 Aug 32 Sept 33 Oct 34 Nov 35 Dec Form 1094-C (2015) 50

55 Form 1094-C (2015) Page 3 Part IV Other ALE Members of Aggregated ALE Group Enter the names and EINs of Other ALE Members of the Aggregated ALE Group (who were members at any time during the calendar year) Name EIN Name EIN Form 1094-C (2015) 51

56 Form 1095-C Department of the Treasury Internal Revenue Service Part I Employee Employer-Provided Health Insurance Offer and Coverage Information about Form 1095-C and its separate instructions is at wwwirsgov/form1095c 1 Name of employee 2 Social security number (SSN) VOID CORRECTED OMB No Applicable Large Employer Member (Employer) 7 Name of employer 8 Employer identification number (EIN) 3 Street address (including apartment no) 9 Street address (including room or suite no) 10 Contact telephone number 4 City or town 5 State or province 6 Country and ZIP or foreign postal code 11 City or town 12 State or province 13 Country and ZIP or foreign postal code Part II Employee Offer and Coverage Plan Start Month (Enter 2-digit number): 14 Offer of Coverage (enter required code) All 12 Months Jan Feb Mar Apr May June July Aug Sept Oct Nov Dec 15 Employee Share of Lowest Cost Monthly Premium, for Self-Only Minimum Value Coverage 16 Applicable Section 4980H Safe Harbor (enter code, if applicable) Part III Covered Individuals If Employer provided self-insured coverage, check the box and enter the information for each covered individual (a) Name of covered individual(s) (b) SSN (c) DOB (If SSN is not available) (d) Covered all 12 months (e) Months of Coverage Jan Feb Mar Apr May June July Aug Sept Oct Nov Dec For Privacy Act and Paperwork Reduction Act Notice, see separate instructions Cat No 60705M Form 1095-C (2015) 52

57 Form 1095-C (2015) Page 2 Instructions for Recipient You are receiving this Form 1095-C because your employer is an Applicable Large Employer subject to the employer shared responsibility provision in the Affordable Care Act This Form 1095-C includes information about the health insurance coverage offered to you by your employer Form 1095-C, Part II, includes information about the coverage, if any, your employer offered to you and your spouse and dependent(s) If you purchased health insurance coverage through the Health Insurance Marketplace and wish to claim the premium tax credit, this information will assist you in determining whether you are eligible For more information about the premium tax credit, see Pub 974, Premium Tax Credit (PTC) You may receive multiple Forms 1095-C if you had multiple employers during the year that were Applicable Large Employers (for example, you left employment with one Applicable Large Employer and began a new position of employment with another Applicable Large Employer) In that situation, each Form 1095-C would have information only about the health insurance coverage offered to you by the employer identified on the form If your employer is not an Applicable Large Employer it is not required to furnish you a Form 1095-C providing information about the health coverage it offered In addition, if you, or any other individual who is offered health coverage because of their relationship to you (referred to here as family members), enrolled in your employer's health plan and that plan is a type of plan referred to as a "self-insured" plan, Form 1095-C, Part III provides information to assist you in completing your income tax return by showing you or those family members had qualifying health coverage (referred to as "minimum essential coverage") for some or all months during the year If your employer provided you or a family member health coverage through an insured health plan or in another manner, the issuer of the insurance or the sponsor of the plan providing the coverage will furnish you information about the coverage separately on Form 1095-B, Health Coverage Similarly, if you or a family member obtained minimum essential coverage from another source, such as a government-sponsored program, an individual market plan, or miscellaneous coverage designated by the Department of Health and Human Services, the provider of that coverage will furnish you information about that coverage on Form 1095-B If you or a family member enrolled in a qualified health plan through a Health Insurance Marketplace, the Health Insurance Marketplace will report information about that coverage on Form 1095-A, Health Insurance Marketplace Statement Employers are required to furnish Form 1095-C only to the employee As the recipient of this Form 1095-C, you should provide a copy to any family members TIP covered under a self-insured employer-sponsored plan listed in Part III if they request it for their records Part I Employee Lines 1 6 Part I, lines 1 6, reports information about you, the employee Line 2 This is your social security number (SSN) For your protection, this form may show only the last four digits of your SSN However, the issuer is required to report your complete SSN to the IRS If you do not provide your SSN and the SSNs of all covered individuals to the plan administrator, the IRS may not be able to match the Form 1095-C to determine that! you and the other covered individuals have complied with the individual shared CAUTION responsibility provision For covered individuals other than the employee listed in Part I, a Taxpayer Identification Number (TIN) may be provided instead of an SSN Part I Applicable Large Employer Member (Employer) Lines 7 13 Part I, lines 7 13, reports information about your employer Line 10 This line includes a telephone number for the person whom you may call if you have questions about the information reported on the form or to report errors in the information on the form and ask that they be corrected Part II Employer Offer and Coverage, Lines Line 14 The codes listed below for line 14 describe the coverage that your employer offered to you and your spouse and dependent(s), if any (If you received an offer of coverage through a multiemployer plan due to your membership in a union, that offer may not be shown on line 14) The information on line 14 relates to eligibility for coverage subsidized by the premium tax credit for you, your spouse, and dependent(s) For more information about the premium tax credit, see Pub 974 1A Minimum essential coverage providing minimum value offered to you with an employee contribution for self-only coverage equal to or less than 95% of the 48 contiguous states single federal poverty line and minimum essential coverage offered to your spouse and dependent(s) (referred to here as a Qualifying Offer) This code may be used to report for specific months for which a Qualifying Offer was made, even if you did not receive a Qualifying Offer for all 12 months of the calendar year 1B Minimum essential coverage providing minimum value offered to you and minimum essential coverage NOT offered to your spouse or dependent(s) 1C Minimum essential coverage providing minimum value offered to you and minimum essential coverage offered to your dependent(s) but NOT your spouse 1D Minimum essential coverage providing minimum value offered to you and minimum essential coverage offered to your spouse but NOT your dependent(s) 1E Minimum essential coverage providing minimum value offered to you and minimum essential coverage offered to your dependent(s) and spouse 1F Minimum essential coverage NOT providing minimum value offered to you, or you and your spouse or dependent(s), or you, your spouse, and dependent(s) 1G You were NOT a full-time employee for any month of the calendar year but were enrolled in self-insured employer-sponsored coverage for one or more months of the calendar year This code will be entered in the All 12 Months box on line 14 1H No offer of coverage (you were NOT offered any health coverage or you were offered coverage that is NOT minimum essential coverage) 1I Your employer claimed "Qualifying Offer Transition Relief" for 2015 and for at least one month of the year you (and your spouse or dependent(s)) did not receive a Qualifying Offer Note that your employer has also provided a contact number at which you may request further information about the health coverage, if any, you were offered (see line 10) Line 15 This line reports the employee share of the lowest-cost monthly premium for self-only minimum essential coverage providing minimum value that your employer offered you The amount reported on line 15 may not be the amount you paid for coverage if, for example, you chose to enroll in more expensive coverage such as family coverage Line 15 will show an amount only if code 1B, 1C, 1D, or 1E is entered on line 14 If you were offered coverage but not required to contribute any amount towards the premium, this line will report a 000 for the amount Line 16 This code provides the IRS information to administer the employer shared responsibility provisions Other than a code 2C which reflects your enrollment in your employer's coverage, none of this information affects your eligibility for the premium tax credit For more information about the employer shared responsibility provisions, see IRSgov Part III Covered Individuals, Lines Part III reports the name, SSN (or TIN for covered individuals other than the employee listed in Part I), and coverage information about each individual (including any full-time employee and non-full-time employee, and any employee's family members) covered under the employer's health plan, if the plan is "self-insured" A date of birth will be entered in column (c) only if an SSN (or TIN for covered individuals other than the employee listed in Part I) is not entered in column (b) Column (d) will be checked if the individual was covered for at least one day in every month of the year For individuals who were covered for some but not all months, information will be entered in column (e) indicating the months for which these individuals were covered If there are more than 6 covered individuals, see the additional covered individuals on Part III, Continuation Sheet(s) 53

58 Form 1095-C (2015) Page 3 Name of employee Social security number (SSN) Part III Covered Individuals Continuation Sheet (a) Name of covered individual(s) (b) SSN (c) DOB (If SSN is not available) (d) Covered all 12 months (e) Months of coverage Jan Feb Mar Apr May Jun Jul Aug Sept Oct Nov Dec Form 1095-C (2015) 54