Instructions for Form 8959 - Introductory Material


Table of Contents

Future Developments

For the latest information about developments related to Form 8959 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form8959.

Reminders

Missing or incorrect Form W-2. Your employer is required to furnish Form W-2 to you no later than January 31. If you do not receive your Form W-2 by early February, use TeleTax Topic 154 to find out what to do. TeleTax topics are available by calling 1-800-829-4477 or at www.irs.gov/taxtopics. Even if you do not get a Form W-2, you must still figure your Additional Medicare Tax. If you lose your Form W-2 or it is incorrect, ask your employer for a new one.

Forms W-2 of U.S. Possessions. References to Form W-2 on Form 8959 and in these instructions also apply to Forms W-2AS, W-2CM, W-2GU, W-2VI, and 499R-2/W-2PR. However, for Form 499R-2/W-2PR, Medicare wages and tips are reported in Box 19 and Medicare tax withheld is reported in Box 20.


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