Webinar Details $199
- Webinar Date: June 26, 2025
- Webinar Time: 12:00 pm - 1:40 pm EDT live
- Webinar Length: 100 Minutes
- Guest Speaker: Vicki Lambert
- Topic: Taxation and Accounting, Human Resources, Payroll
- Credit: CPE 2.00, HRCI 1.75, SHRM 1.75, RCH 1.50, ATATX 1.50, ATAHR 1.75, ATAPR 0.75
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The IRS Form W-2 continues to be a cornerstone of year-end payroll responsibilities, and with changes in filing requirements for 2025, accuracy and compliance are more important than ever. This in-depth webinar is designed to guide payroll professionals through the latest updates, including new lower thresholds for mandatory electronic filing and recent modifications to the Form W-2. Attendees will receive a box-by-box walkthrough of the form, ensuring full understanding of each field’s purpose and correct usage.
Participants will also learn how to reconcile Form W-2 with Form 941, a critical step in year-end processing, and gain clarity on handling employee duplicate requests efficiently. We’ll explore the criteria for issuing a correction using Form W-2c versus amending the original W-2, and review penalties associated with incorrect filings—which have doubled in recent years. In addition, the session will cover electronic delivery requirements and best practices for verifying employee names and Social Security numbers against SSA records to avoid costly mistakes.
Your Benefits for Attending:- Understand the 2025 changes to IRS Form W-2 and how to comply with the updated electronic filing thresholds.
- Learn a step-by-step method for accurately completing and reconciling the W-2 form with Form 941.
- Discover best practices for handling corrections, duplicate requests, and electronic delivery to employees while avoiding costly penalties.
- Payroll Executives, Managers, Administrators, Professionals, Practitioners, and Entry-Level Personnel
- Human Resources Executives, Managers, and Administrators
- Accounting Personnel
- Business Owners, Executive Officers, Operations, and Departmental Managers
- Lawmakers
- Attorneys and Legal Professionals
- Any individual or entity that must deal with the complexities and requirements of payroll compliance issues
This webinar will provide payroll and HR professionals with the knowledge they need to confidently complete, reconcile, and submit Form W-2 in full compliance with IRS mandates.
- Introduction
- Our Focus For Today 00:01:25
- Section 1: Basics of the Form W-2 00:04:15
- Physical Changes to Form W-2 for 2023 00:05:32
- Copies to distribute Form W 2 for 2023 00:05:41
- Filing Limits Are Changing This Year - Taxpayer First Act Update - Electronic Filing Threshold 00:06:08
- Filing Limits Are Changing This Year - Taxpayer First Act Update - 2023 Form W-2 instructions 00:09:16
- EFW-2 Record Changes for 2023 00:011:32
- Box by Box Review 00:13:10
- Boxes A-C 00:13:47
- Box D Control Number 00:19:27
- Boxes E and F Employee’s Name And Address 00:20:28
- Boxes E and F Continued 00:21:55
- Know the Employee’s Name 00:25:02
- Employee’s Name in General 00:29:20
- Use the Correct Name Format 00:31:08
- Electronic Forms 00:31:30
- Boxes E and F Continued 00:31:56
- Boxes E and F Continued 00:32:41
- Social Security Number Verification Service (SSNVS) 00:34:53
- With SSNVS You May… 00:37:23
- SSNVS Continued… 00:38:22
- Mismatch Codes 00:39:04
- Results Received 00:41:31
- Results Received Cont’d 00:41:41
- Sample Letter Employers Can Give To Employees 00:41:56
- Back to Our Box By Box Review 00:43:47
- Box 1 - Wages, Tips, Other Compensation 00:44:13
- Box 2 - Federal Income Tax Withheld 00:44:45
- Box 3 - Social Security Wages 00:45:31
- Box 4 - Social Security Tax Withheld 00:46:33
- Box 5 - Medicare Wages And Tips 00:48:31
- Box 6 - Medicare Tax Withheld 00:48:47
- Box 7 - Social Security Tips 00:49:45
- Box 8 - Allocated Tips 00:50:14
- Best Practices for Gathering, Collecting, And Reconciling Data 00:51:19
- Box 9 - Blank 00:55:32
- Box 10 - Dependent Care Benefits 00:55:41
- Box 10 Continued… 00:56:21
- Box 11 00:58:06
- Box 11 Continued 00:58:46
- Nonqualified Deferred Compensation Reporting Example Chart 01:00:013
- Nonqualified Deferred Compensation Reporting Example Chart Cont’d 01:00:16
- Box 12 - Codes 01:00:21
- Form W-2 Reference Guide For Box 12 Codes 01:01:33
- Code DD 01:02:18
- Reporting Employer-Provided Health Care Coverage 01:02:39
- Reporting Employer-Provided Health Care Coverage - Reporting and Requirements 01:02:59
- Reporting Employer-Provided Health Care Coverage - Transitional Relief 01:03:45
- Reporting Employer-Provided Health Care Coverage 01:07:05
- Form W-2 Reporting Of Employer-Sponsored Health Coverage Chart 01:07:34
- Form W-2 Reporting Of Employer-Sponsored Health Coverage Chart Cont’d 01:07:38
- Box 13 - Checkboxes 01:07:50
- Reconciliation Box 13 01:08:04
- Retirement Plans 01:08:20
- Form W-2 Box 13 Retirement Plan Checkbox Decision Chart 01:09:58
- Statutory Employee 01:10:05
- Third-Party Sick Pay 01:11:55
- Box 14 - Other 01:13:06
- Boxes 15-20 01:13:51
- State Disability Examples Boxes 15-20 01:17:14
- Their Reconciliation Process of Your Forms 01:20:34
- Reconciliation Process 01:20:47
- Items Reconciled 01:21:42
- SSA Reconciliation Points 01:22:29
- Rejected Wage Reports Form The Social Security Administration 01:23:57
- SSA Reconciliation Points 01:26:45
- Reconciliation of Form 941 to Form W-2 01:26:57
- Reconcile Form W-2 to Itself 01:27:12
- Reconciliation 01:27:46
- Review of Filing Deadlines for 2023 Forms W-2 01:28:10
- Other Items of Note 01:29:18
- Filing Requirements 01:29:57
- BSO Sign Up 01:30:36
- Form W-2 Due Dates 01:32:56
- Form W-2 Electronic Filing Requirements 01:32:59
- Reconciliation Form 01:33:34
- Form W-2 Reconciliation Form 01:33:46
- Correcting the Form W-2 01:33:59
- When to Use Form W-2c 01:34:51
- Form W-2c Example 01:35:15
- Form W-2c Draft Example 01:36:02
- Electronic Forms W-2 to Employees 01:36:19
- Disclosure Requirements 01:36:35
- Disclosure Example from Yale 01:36:42
- Disclosure Example from Yale Cont’d 01:36:57
- Duplicate Form W-2 01:37:01
- Penalties In Effect 01:38:24
- Penalties In Effect 2023 01:38:39
- De Minimis Errors 01:39:00
- De Minimis Errors Cont’d 01:39:19
- Record Retention 01:39:52
- Links and Websites 0140:20:
- Final Questions 01:40:23
- Speaker Closing 01:40:36
- Presentation Closing 01:43:22
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Vicki M. Lambert, CPP
Vicki M. Lambert, CPP, is President and Academic Director of The Payroll Advisor™, a firm specializing in payroll education and training. The company offers a payroll news service which keeps payroll professionals up-to-date on the latest rules and regulations.With over 35 years of hands-on experi [...]
CPE Credit
Aurora Training Advantage is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
For more information regarding administrative policies such as complaint and refund, and cancellation please contact our offices at 407-542-4317 or training@auroratrainingadvantage.com.
HRCI Credit
SHRM Credit
RCH Credit
Aurora Training Advantage is an approved provider through the American Payroll Association. To receive credit through the American Payroll Association for this program you MUST attend the program in its entirety.
ATATX Credit
Aurora Training Advantage is offering continuing education points designed to recognize dedication to training and excellence in accounting.ATAHR Credit
Aurora Training Advantage is offering continuing education points designed to recognize dedication to training and excellence in human resources.ATAPR Credit
Aurora Training Advantage is offering continuing education points designed to recognize dedication to training and excellence in payroll.- Affordable Care Act (ACA) 01:02:33
- Audit 00:50:07
- Business Services Online (BSO) 00:34:53, 00:42:00, 01:30:36, 01:35:59
- De Minimis 01:39:00
- EIN 00:16:38, 00:18:50
- Fair Market Value (FMV) 00:57:02
- Federal Insurance Contributions Act (FICA) 00:48:47
- Form 94100:16:46, 01:20:59, 01:22:45, 01:35:09
- Form W-2 00:01:43, 00:09:21, 00:11:12, 01:07:13, 01:21:17, 01:27:15, 01:34:05, 01:36:20
- Form W-2C 01:39:51
- Form W-3 01:33:39
- Fringe Benefits 00:44:04, 00:51:24, 01:00:24
- Section 125 Cafeteria Plan 00:58:26
- State Unemployment Insurance (SUI) 01:20:10
- Taxpayer First Act 00:09:10
- Wage 00:43:52
- Wage Base 00:45:36, 00:48:36
Affordable Care Act: The Affordable Care Act, formally known as the Patient Protection and Affordable Care Act, and colloquially known as Obamacare, is a United States federal statute enacted by the 111th United States Congress and signed into law by President Barack Obama on March 23, 2010.
Audit: A formal examination of an organization's or individual's accounts or financial situation
Business Services Online (BSO): The Business Services Online (BSO) Suite of Services allows organizations, businesses, individuals, employers, attorneys, non-attorneys representing Social Security claimants, and third-parties to exchange information with Social Security securely over the internet.
De Minimis: Too trivial or minor to merit consideration.
EIN: The Employer Identification Number, also known as the Federal Employer Identification Number or the Federal Tax Identification Number, is a unique nine-digit number assigned by the Internal Revenue Service to business entities operating in the United States for the purposes of identification.
Federal Insurance Contributions Act (FICA): The Federal Insurance Contributions Act is a United States federal payroll contribution directed towards both employees and employers to fund Social Security and Medicare—federal programs that provide benefits for retirees, people with disabilities, and children of deceased workers.
Form 941: Federal form 941, also called a quarterly federal tax return, is an IRS return that employers use to report their FICA taxes paid and owed for the period. The IRS uses this form to calculate the amount of employer tax payments made during the year as well as the amount of taxes due at the end of the year.
Form W-2: Form W-2 is an Internal Revenue Service tax form used in the United States to report wages paid to employees and the taxes withheld from them. Employers must complete a Form W-2 for each employee to whom they pay a salary, wage, or other compensation as part of the employment relationship. - Wikipedia (https://en.wikipedia.org/)
Form W-2C: W-2C is a form used to make corrections on previously issued wage/tax information (W-2s) from current or prior years. Like Form W-2, it is a multi-use form used to report corrected wages to the IRS (Internal Revenue Service), FTB (Franchise Tax Board), and SSA (Social Security Administration).
Form W-3: Form W-3 is a tax form used by employers to report combined employee income to the Internal Revenue Service (IRS) and the Social Security Administration. Employers who send out more than one Form W-2 to employees must complete and send this form to summarize their total salary payment and withholding amounts.
Fringe Benefits: An extra benefit supplementing an employee's salary, for example, a company car, subsidized meals, health insurance, etc.
Section 125 Cafeteria Plan: A Section 125 Cafeteria Plan is an employer-sponsored benefits plan that lets employees pay for certain qualified medical expenses – such as health insurance premiums – on a pre-tax basis. Contributions to the cafeteria plan are made before taxes are taken out of their paychecks.
State Unemployment Insurance (SUI): The Federal-State Unemployment Insurance Program provides unemployment benefits to eligible workers who are unemployed through no fault of their own.
Taxpayer First Act: The Taxpayer First Act is a law that makes significant reforms to the Internal Revenue Service. The Taxpayer First Act (TFA) was enacted on July 1st, 2019 with strong bipartisan support to reimagine and enhance the way they serve taxpayers, and continue to enforce the tax laws in a fair and impartial manner, and train IRS employees to deliver a world-class customer experience. The Act consists of 45 provisions, including speci c mandates to improve the taxpayer experience.
Wage: A fixed regular payment, typically paid on a daily or weekly basis, made by an employer to an employee, especially to a manual or unskilled worker.
Wage Base: The taxable wage base is the amount of an employee's income from which the IRS calculates an individual's tax liability for Social Security. In other words, the taxable wage base is the income an employee earns on which Social Security taxes must be paid.
