Inside This Issue

1. IRS adds additional protections to CAF, transcript delivery system to protect tax pro, taxpayer information
2. Tax Pros: Register now for the 2024 IRS Nationwide Tax Forum
3. How to know that private collection agency calling your client is legitimate
4. Upcoming webinars for tax practitioners
5. Help your clients save money on utility bills and receive a tax credit
6. Tax-exempt organizations: May 15 deadline approaching
7. IRS sends final May 17 deadline reminder for tax year 2020 returns
8. Proposed regulations that address foreign trust information reporting
9. IRS issues FAQs on disaster relief related to retirement plans, IRAs
10. News from the Justice Department’s Tax Division
11. Technical Guidance

1.  IRS adds additional protections to CAF, transcript delivery system to protect tax pro, taxpayer information

The IRS this week announced additional protections for tax professionals to increase security for the Centralized Authorization File (CAF) program and placed new procedures on requesting client transcripts by phone. The IRS has also taken related security steps to change how tax pros can order transcripts by phone through the Transcript Delivery System (TDS). Transcripts can now be deposited into tax professional’s Secure Object Repository (SOR) mailbox by calling the Practitioner Priority Service line. The IRS will continue to communicate with national tax professional organizations and others in the tax community as work continues.

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2.  Tax Pros: Register now for the 2024 IRS Nationwide Tax Forum

The IRS encourages tax professionals to register now for the 2024 IRS Nationwide Tax Forum, coming this summer to Chicago, Orlando, Baltimore, Dallas and San Diego.

The Nationwide Tax Forum is the IRS’s largest annual outreach event designed and produced for the tax professional community. This year’s agenda will feature more than 40 sessions on tax law and ethics as well as hot topics like beneficial ownership information, cybersecurity, tax scams and schemes, digital assets and clean energy credits. Attendees at the forums will also learn how the IRS is evolving to meet their needs and those of their clients. “This is a historic time at the IRS, with change taking place across the agency with our ongoing transformation work,” said IRS Commissioner Danny Werfel. “This summer you’ll have a chance to learn more about these changes. We encourage you to register soon. Some of these locations will fill up quickly.”

For more information and to register online, visit IRS Nationwide Tax Forum. 

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3.  How to know that private collection agency calling your client is legitimate

Tax pros: Taxpayers who owe taxes might get a call from a private collection agency working on behalf of the IRS. The recently released YouTube video, “Here’s How to Know that Private Collection Agency Calling You is Legit” explains how to know it’s an IRS authorized private collection agency calling and not a scammer. For more information on private debt collection, visit the frequently asked questions on IRS.gov.

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4.  Upcoming webinars for tax practitioners

The IRS offers the upcoming live webinars to the tax practitioner community:

• Tax Implications of Chapter 11 Bankruptcy Filing for Business Entities on May 15, at 1 p.m. ET. Earn up to 2 CE credits (Federal Tax). Certificates of completion are being offered.
• Tax Considerations for H-2A Visa Holders (Agricultural Workers) and Employers on June 6, at 2 p.m. ET. Earn up to 1 CE credits (Federal Tax). Certificates of completion are being offered.

For more information or to register, visit the Webinars for Tax Practitioners webpage.

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5.  Help your clients save money on utility bills and receive a tax credit

Encourage your clients to learn more about eligibility and qualifications for home and residential energy credits. The credit amounts and types of qualifying expenses were expanded by the Inflation Reduction Act of 2022. Taxpayers who make energy improvements to a residence may be eligible for home energy tax credits. The IRS has created for individuals an easy-to-understand ePoster that you can post or distribute to clients.

• Pub 5968 ePoster Residential Clean Energy Credit
• Pub 5967 ePoster Energy

Efficient Home Improvement Credit For more information, please visit IRS.gov/HomeEnergy.

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6.  Tax-exempt organizations: May 15 deadline approaching

Ahead of the May 15 deadline, the IRS urged thousands of tax-exempt organizations to file their taxes. The annual filing due date for Form 990, 990-EZ or 990-PF must be filed by the 15th day of the fifth month after the end of your organization's accounting period. Thus, for a calendar year taxpayer, Form 990, 990-EZ or 990-PF is due May 15 of the following year. A number of online workshops are offered by the IRS to assist organizations in meeting their filing requirements.

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7.  IRS sends final May 17 deadline reminder for tax year 2020 returns

The IRS reminded taxpayers who failed to file their 2020 tax returns that if they do so by May 17, they might be eligible for a refund. The IRS estimates more than $1 billion in refunds remain unclaimed. There's no penalty for failure to file if a refund is due. However, a return claiming a refund must be filed within three years of its due date for a refund to be allowed. After the expiration of the three-year period, the refund statute generally prevents the issuance of a refund check and the application of any credits, including overpayments of estimated taxes or withholding amounts, to other tax years that are underpaid. 

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8.  Proposed regulations that address foreign trust information reporting

The Department of Treasury and the IRS released proposed regulations for transactions with foreign trusts, as well as information reporting on transactions with foreign trusts and large foreign gifts that are reported using Forms 3520 and 3520-A. Recent feedback from stakeholders has highlighted potential opportunities for improvement with respect to the IRS’s penalty processes related to Forms 3520 and 3520-A. As such, the IRS has assembled a working group to further evaluate its penalty processes associated with Forms 3520 and 3520-A to identify opportunities for improvement, reduce burden and incentivize voluntary compliance. We plan to have further details on the group’s recommendations soon. 

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9.  IRS issues FAQs on disaster relief related to retirement plans, IRAs

The IRS published frequently asked questions (FAQs) in Fact Sheet 2024-19, about regulations governing retirement plan loans, distributions from IRAs and retirement plans for specific individual affected by federally declared disasters. The FAQs relate to the SECURE 2.0 Act of 2022 provision that provides for ongoing disaster relief for certain distributions and loans in the case of federally declared major disasters.

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10.  News from the Justice Department’s Tax Division

The Justice Department filed a civil injunction suit to permanently bar Florida tax return preparer Dieuseul Jean-Louis from preparing federal tax returns for others. The complaint alleges from 2019 through 2023, Jean-Louis prepared more than 2,000 fraudulent federal income tax returns. The United States has been harmed by Jean-Louis’s conduct, resulting in the significant loss in tax revenue of more than $2.3 million for the 2021 and 2022. 

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11.  Technical Guidance

Revenue Procedure 2024-25 provides the 2025 inflation adjusted amounts for Health Savings Accounts (HSAs) as determined under section 223 of the Internal Revenue Code and the maximum amount that may be made newly available for excepted benefit health reimbursement arrangements (HRAs) provided under section 54.9831-1(c)(3)(viii) of the Pension Excise Tax Regulations.

Revenue Ruling 2024-11 provides the rates for interest determined under section 6621 of the code for the calendar quarter beginning July 1, 2024, will be 8% for overpayments (7% in the case of a corporation), 8% for underpayments and 10% for large corporate underpayments. The rate of interest paid on the portion of a corporate overpayment exceeding $10,000 will be 5.5%.

WASHINGTON — With identity theft and refund fraud an ongoing concern, the Internal Revenue Service today highlighted additional protections for tax professionals being taken to increase security for the Centralized Authorization File (CAF) program and placed new guidelines on requesting client transcripts by phone.  

“Tax professionals continue to present a tempting target to identity thieves and fraudsters,” said IRS Return Integrity and Compliance Services Director James Clifford. “With identity theft an ongoing concern, the IRS has taken additional steps needed to protect both tax professionals and their clients given the sensitivity and importance of the information involved. The IRS will continue working with the tax professional community on these issues to minimize burden on practitioners while also working to ensure the safety and security of this information.”  

The IRS has become increasingly concerned about the risk a compromised CAF number presents to tax professionals and taxpayers. In these cases, there is risk that fraudsters could use a compromised CAF to obtain transcripts and other sensitive taxpayer personally identifiable information (PII) to commit identity theft refund fraud and other crimes. In many cases, the fraudster has not only obtained a practitioner’s CAF number but also has the practitioner’s sensitive personal information.   

To address this issue, the IRS has a process in which suspected compromised CAF numbers are placed into a suspended status pending further review. Once placed into a suspended status, the owner of the CAF number will be contacted to confirm if the CAF number has been compromised. If the compromise is confirmed, the IRS will take the appropriate actions to address the compromised CAF number. The IRS recognizes the significance of the CAF process and is continuously working on ways to expedite this review process for impacted practitioners. 

More information about this issue can be found in a special alert issued today by the IRS Office of Professional Responsibility.

In addition to the changes being made to protect tax professionals from a compromised CAF number, the IRS has also taken related security steps to change how tax professionals can order transcripts by phone through the Transcript Delivery System (TDS). 

Tax professionals now need to call the Practitioner Priority Service (PPS) line to request transcripts to be deposited into their Secure Object Repository (SOR) mailbox. IRS employees on other phone lines may not be authorized to provide transcripts through the SOR delivery method. Tax professionals will need to pass enhanced authentication. If the identity of the caller cannot be verified, transcripts will not be delivered using the SOR delivery method but will instead be mailed to the taxpayer’s address of record. 

Tax professionals should also be on the lookout for unsolicited scam emails asking to provide credential information such as CAF number, Electronic Filing Identification Number (EFIN) information and driver’s license. These emails may look like they are coming from the IRS or a tax software company. Tax professionals who receive these unsolicited emails should report them to phishing@irs.gov.  

As work in this important area continues, the IRS will remain in contact with national tax professional organizations and others in the tax community.

Interest rates remain the same for the third quarter of 2024 

WASHINGTON — The Internal Revenue Service today announced that interest rates will remain the same for the calendar quarter beginning July 1, 2024. 

For individuals, the rate for overpayments and underpayments will be 8% per year, compounded daily.  Here is a complete list of the new rates: 

• 8% for overpayments (payments made in excess of the amount owed), 7% for corporations.
• 5% for the portion of a corporate overpayment exceeding $10,000.
• 8% for underpayments (taxes owed but not fully paid).
• 10% for large corporate underpayments. 

Under the Internal Revenue Code, the rate of interest is determined on a quarterly basis.  For taxpayers other than corporations, the overpayment and underpayment rate is the federal short-term rate plus 3 percentage points. 

Generally, in the case of a corporation, the underpayment rate is the federal short-term rate plus 3 percentage points and the overpayment rate is the federal short-term rate plus 2 percentage points.  The rate for large corporate underpayments is the federal short-term rate plus 5 percentage points.  The rate on the portion of a corporate overpayment of tax exceeding $10,000 for a taxable period is the federal short-term rate plus one-half (0.5) of a percentage point. 

The interest rates announced today are computed from the federal short-term rate determined during April 2024.  See the revenue ruling for details. 

Revenue Ruling 2024-11 announcing the rates of interest, is attached and will appear in Internal Revenue Bulletin 2024-24, dated June 10, 2024.

Inside This Issue

Revenue Ruling 2024-11 provides the rates for interest determined under Section 6621 of the code for the calendar quarter beginning July 1, 2024, will be 8 percent for overpayments (7 percent in the case of a corporation), 8 percent for underpayments, and 10 percent for large corporate underpayments. The rate of interest paid on the portion of a corporate overpayment exceeding $10,000 will be 5.5 percent.

Revenue Ruling 2024-11 will be in IRB 2024-24, dated June 10, 2024.

 

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WASHINGTON — The Internal Revenue Service encouraged thousands of tax exempt organizations today to file their taxes ahead of their filing deadline.

The annual filing due date for certain returns filed by tax exempt organizations is normally by the 15th day of the 5th month after the end of an organization's accounting period. Those operating on a calendar-year (CY) basis must file a return by May 15. Returns due include:

• Form 990-series annual information returns (Forms 990, 990-EZ, 990-PF).
• Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or Form 990-EZ.
• Form 990-T, Exempt Organization Business Income Tax Return (other than certain trusts).
• Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code.

Mandatory electronic filing

Electronic filing provides fast acknowledgement that the IRS has received the return and reduces processing time, making compliance with reporting requirements easier. Note:

• Organizations filing a Form 990, 990-EZ, 990-PF or 990-T for CY 2023 must file their returns electronically.
• Private foundations filing a Form 4720 for CY 2023 must file the form electronically.
• Charities and other tax exempt organizations can file these forms electronically through an IRS Authorized e-File Provider.
• Organizations eligible to submit a Form 990-N must do so electronically and can submit it through Form 990-N (e-Postcard) on IRS.gov.

Common errors

IRS encourages organizations to review their forms for accuracy and to submit complete returns. If an organization’s return is incomplete or the wrong return for the organization, the return will be rejected. Common errors include missing or incomplete schedules.

Extension of time to file

Tax exempt organizations may request a six-month automatic extension by filing a Form 8868, Application for Extension of Time to File an Exempt Organization Return. In situations where tax is due, extending the time for filing a return does not extend the time for paying tax.

Pre-recorded workshops

IRS provides a series of pre-recorded online workshops to help exempt organizations comply with their filing requirements. These workshops are designed to assist officers, board members and volunteers with the steps they need to take to maintain their tax exempt status, including filing annual information returns.

It's easy to stay up to date on tax information year-round with the IRS verified social media accounts and e-news services. Taxpayers can get tips, guidance and the latest tax law news delivered to their social feed or inbox.

Revenue Procedure 2024-25 provides the 2025 inflation adjusted amounts for Health Savings Accounts (HSAs) as determined under § 223 of the Internal Revenue Code and the maximum amount that may be made newly available for excepted benefit health reimbursement arrangements (HRAs) provided under § 54.9831-1(c)(3)(viii) of the Pension Excise Tax Regulations.

Revenue Procedure 2024-25 will be in IRB: 2024-22, dated May 28, 2024.

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Maintenance is scheduled for the SOR database on Sunday, May 12, 2024, from 8:30 AM-9:00 PM ET.   

SOR mailboxes are expected to be unavailable during this maintenance window. 

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IRS IVES Team

Inside This Issue

1. IRS releases Strategic Operating Plan update
2. National Small Business Week: IRS cautions business owners to secure their data; safeguard their companies, staff and clients
3. Nationwide Tax Forum: Practice management aims to help tax businesses
4. IRS accepting applications for TCE, VITA grants
5. Safeguard information in case of natural disasters
6. IRS offers help with the pre-filing registration process for elective payment and transfer of clean energy and CHIPS credits
7. Treasury, IRS shares additional guidance on the new sustainable aviation fuel credit
8. Guidance on qualifying advanced energy project credit
9. Upcoming webinars for tax practitioners
10. News from the Justice Department’s Tax Division
11. Technical Guidance

1.  IRS releases Strategic Operating Plan update

The IRS released an update to the Strategic Operating Plan, outlining the future plans for its transformation work. The annual update highlights actions the agency has accomplished since the Inflation Reduction Act’s passage in August 2022. In addition, the IRS released an accompanying 52-page document that summarizes the current work underway and outlines the agency's historic plans to make fundamental changes with IRA funding. 

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2.  National Small Business Week: IRS cautions business owners to secure their data; safeguard their companies, staff and clients

For National Small Business Week, the IRS advises entrepreneurs to create data security safeguards aimed at protecting their financial, personal and employee information from scams and cybercriminals hunting for easy targets. Small business owners are strongly encouraged to learn as much as possible about cybersecurity best practices, even when day-to-day information technology protection is outsourced. The IRS recommends business owners implement the best practices published by the U.S. Federal Trade Commission.

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3.  Nationwide Tax Forum: Practice management aims to help tax businesses

Tax pros: This summer the IRS Nationwide Tax Forum is offering two special practice management sessions to help attendees grow and improve their tax business. Each session – one in English and one in Spanish – will be delivered by IRS association partners and provide attendees with practical advice on how to grow and improve their tax business, attract and manage customers, increase productivity and create a more satisfying work-life balance.

The English session will feature panelists from the National Association of Enrolled Agents, the National Association of Tax Professionals, the National Society of Accountants, the Nationals Society of Tax Professionals and Padgett Business Services. The Spanish session will feature panelists from the Hispanic Tax Alliance and other Latino professional groups.

This year the forum is coming to Chicago, Orlando, Baltimore, Dallas and San Diego. To register, visit IRS Nationwide Tax Forum.

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4.  IRS accepting applications for TCE, VITA grants

The IRS is now accepting applications for Tax Counseling for the Elderly (TCE) and Volunteer Income Tax Assistance (VITA) grants, enabling qualified organizations to apply for yearly funding to provide free federal tax return preparation assistance for up to three years. Grants.gov is accepting applications through May 31. For more information visit the IRS VITA and TCE grants webpage on IRS.gov.

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5.  Safeguard information in case of natural disasters

The month of May kicks off disaster preparation season with National Wildfire Awareness Month and National Hurricane Preparedness Week, May 5-11. Check out this news release for tips that may help you and your clients protect personal financial and tax information in preparedness planning. Also visit Ready.gov and FEMA.gov for additional disaster information.

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6.  IRS offers help with the pre-filing registration process for elective payment and transfer of clean energy and CHIPS credits

The IRS is offering virtual office hours (through Microsoft Teams) to help entities with the pre-filing registration process on the new IRA/CHIPS Pre-filing Registration Tool. Pre-filing registration is a required step for applicable entities and eligible taxpayers to take advantage of elective payment or transfer of credits available in the Inflation Reduction Act and CHIPS Act. Representatives from the IRS will be available to answer your pre-filing registration questions. Registration is required and can be completed by clicking on the links below:

• May 8 from 1-2:30 p.m. ET
• May 15 from 1-2:30 p.m. ET

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7.  Treasury, IRS shares additional guidance on the new sustainable aviation fuel credit

The Department of Treasury and the IRS issued additional guidance on the new Sustainable Aviation Fuel (SAF) Credit created by the Inflation Reduction Act of 2022 (IRA). The SAF credit applies to a qualified fuel mixture containing sustainable aviation fuel for certain sales or uses after Dec. 31, 2022, and before Jan. 1, 2025. Notice 2024-37 provides additional safe harbors using the 40BSAF-GREET 2024 model. The Treasury Department and the IRS developed this guidance in consultation with the Environmental Protection Agency, the Department of Energy, the Department of Agriculture (USDA) and the Federal Aviation Administration of the Department of Transportation.

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8.  Guidance on qualifying advanced energy project credit

The Department of Treasury and the IRS issued additional guidance for owners of clean energy manufacturing and recycling projects, greenhouse gas emission reduction projects and critical material projects. Notice 2024-36 announces the second round of credit allocations for the program to allocate the remaining $6 billion credits. The notice also modifies appendices A, B and C of Notice 2023-44. The Department of Treasury and the IRS are partnering with the Department of Energy (DOE) to recommend projects. Taxpayers can submit a concept paper and start the process of requesting section 48C credit allocation through the DOE portal, which opens on May 28.

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9.  Upcoming webinars for tax practitioners

The IRS offers the upcoming live webinar to the tax practitioner community:

• Tax Implications of Chapter 11 Bankruptcy Filing for Business Entities on May 15, at 1 p.m. ET. Earn up to 2 CE credits (Federal Tax). Certificates of completion are being offered.

For more information or to register, visit the Webinars for Tax Practitioners webpage.

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10. News from the Justice Department’s Tax Division

Kymberly Starr, a former Maryland tax preparation business owner, was sentenced to 15 months in prison for preparing false tax returns. The complaint alleges Starr inflated her clients’ tax refunds, claimed fraudulent tax deductions and fictitious business profits and losses from 2013 through 2018. In addition to the term of imprisonment, Starr is ordered to serve one year of supervised release and pay approximately $539,043 in restitution. IRS Criminal Investigation investigated the case.

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11.  Technical Guidance

Notice 2024-36 announces the 2024 allocation round of the section 48C qualifying advanced energy project credit to allocate approximately $6 billion of section 48C credits, with approximately $2.4 billion in section 48C credits to be allocated to projects located in section 48C(e) energy communities census tracts.

Notice 2024-37 provides safe harbors for the new 40BSAF-GREET 2024 model as a qualifying method to qualify for and calculate the sustainable aviation fuel (SAF) credit.

Notice 2024-38 accompanies Rev. Proc. 2024-24, which provides procedures for requesting private letter rulings from the IRS regarding certain matters pertaining to section 355 transactions.

Revenue Procedure 2024-23 is the annual procedure that provides the List of Automatic Changes to which the automatic method of accounting change procedures apply under the method of accounting change guidance.

Revenue Procedure 2024-24 provides updated procedures for taxpayers requesting private letter rulings from the IRS regarding certain matters pertaining to section 355 transactions, including representations, information and analysis to be submitted with those requests.

Revenue Procedure 2024-24 provides updated procedures for taxpayers requesting private letter rulings from the IRS regarding certain matters pertaining to section 355 transactions, including representations, information, and analysis to be submitted with those requests. This revenue procedure modifies Rev. Proc. 2017-52, 2017-41 I.R.B. 283, and supersedes Rev. Proc. 2018-53, 2018-43 I.R.B. 667. 

Notice 2024-38 accompanies Rev. Proc. 2024-24, which provides procedures for requesting private letter rulings from the IRS regarding certain matters pertaining to section 355 transactions. Specifically, this notice requests public feedback on the provisions set forth in the Rev. Proc. 2024-24 and describes the Treasury Department’s and the IRS’s views and concerns relating to certain matters addressed in the revenue procedure. 

Revenue Procedure 2024-24 and Notice 2024-38 will be published in Internal Revenue Bulletin 2024-21 on May 20, 2024.

The Internal Revenue Service reminds businesses that starting in tax year 2023 changes under the SECURE 2.0 Act may affect the amounts they need to report on their Forms W-2. 

The SECURE 2.0 Act allows for additional features in various employer retirement plans to encourage use of these plans. 

The provisions potentially affecting Forms W-2 (including Forms W-2AS, W-2GU and W-2VI) are: 

• De minimis financial incentives (Section 113 of the SECURE 2.0 Act), 

• Roth Savings Incentive Match Plan for Employees (SIMPLE) and Roth Simplified Employee Pension (SEP) Individual Retirement Arrangements (IRAs) (Section 601 of the SECURE 2.0 Act), and 

• Optional treatment of employer nonelective or matching contributions as Roth contributions (Section 604 of the SECURE 2.0 Act). 

De minimis financial incentives 

The SECURE 2.0 Act made changes designed to encourage employees to contribute to their employers’ 401(k) or 403(b) plans. These changes allow employers to offer small financial incentives to employees who choose to participate in these retirement savings arrangements. 

If an employer offers such an incentive, it's considered part of the employee's income and is subject to regular tax withholding unless there's a specific exemption. For more information, refer to Questions and Answers D-1 through D-6 in Notice 2024-2, published in the Internal Revenue Bulletin. 

Roth SIMPLE and Roth SEP IRAs 

Under section 601 of the SECURE 2.0 Act, an employer that maintains a SEP or SIMPLE IRA plan can offer participating employees the option of having their salary reduction contributions deposited in a Roth IRA instead of a traditional IRA. For more information, refer to Questions and Answers K-1 through K-8 in Notice 2024-2, published in the Internal Revenue Bulletin. 

Contributions made at the employee’s election to a Roth SEP or Roth SIMPLE IRA are subject to federal income tax withholding, the Federal Insurance Contributions Act (FICA) and the Federal Unemployment Tax Act (FUTA). These contributions should be included in boxes 1, 3 and 5 (or box 14 for railroad retirement taxes) of Form W-2. They’ll also be reported in box 12 with code F (for a SEP) or code S (for a SIMPLE IRA). 

Employer contributions to a Roth SEP or Roth SIMPLE IRA are not subject to withholding for federal income tax, FICA or FUTA. These contributions should be reported on Form 1099-R for the year in which they’re allocated to the individual’s account. The total amount should be listed in boxes 1 and 2a of Form 1099-R with code 2 or 7 in box 7, and the IRA/SEP/SIMPLE checkbox checked. 

Designated Roth nonelective contributions and designated Roth matching contributions 

Under section 604 of the SECURE 2.0 Act, plans can allow employees to designate certain matching and nonelective contributions made after Dec. 29, 2022, as Roth contributions. These contributions are not subject to withholding for federal income tax, Social Security or Medicare tax. For more information, refer to Questions and Answers L-1 through L-11 in Notice 2024-2, published in the Internal Revenue Bulletin. 

Unlike regular Roth contributions, designated Roth nonelective and matching contributions must be reported on Form 1099-R for the year in which they're allocated to an individual's account. They’re reported in boxes 1 and 2a of Form 1099-R, and code “G” is used in box 7. 

Reminder 

Forms W-2 have been updated for tax year 2023 (filed in 2024). Businesses can now complete and print various copies of Forms W-2 (including Forms W-2AS, W-2GU and W-2VI) on IRS.gov for recipients. Any information entered on one copy will automatically appear on the others. 

If a business has already filed 2023 Forms W-2 without following these new guidelines, they may need to file Form W-2c to correct any errors. Refer to the General Instructions for Forms W-2 and W-3 for details on when and how to file Form W-2c.