Instructions for Forms W-2c and W-3c - Notices
This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
Privacy Act and Paperwork Reduction Act Notice.
We ask for the information on Forms W-2c and W-3c to carry out the Internal Revenue laws of the United States. We need it
to figure and collect the
right amount of tax. Section 6051 of the Internal Revenue Code and its regulations require you to furnish wage and tax statements
to employees and to
the Social Security Administration. Section 6109 of the Code requires you to provide your employer identification number.
If you fail to provide this
information in a timely manner, you may be liable for penalties and interest.
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 section 6103. However, section 6103 allows
or requires the Internal
Revenue Service to disclose or give the information shown on your return to others as described in the Code. For example,
we may disclose your tax
information to the Department of Justice for civil and/or criminal litigation, and to cities, states, and the District of
Columbia for use in
administrating their tax laws. 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.
The time needed to complete and file these forms will vary depending on individual circumstances. The estimated average times
are: Form
W-2c—40 minutes; Form W-3c—51 minutes. If you have comments concerning the accuracy of these time estimates or suggestions
for making
these forms simpler, we would be happy to hear from you. You can write to the Internal Revenue Service, Tax Products Coordinating
Committee,
SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6406, Washington, DC 20224. Do not send these tax forms to this address.
Instead, see Where to
file Forms W-2c and W-3c on page 1.