Best Practices Tip for Income Tax Professionals – W-2s

When filing a paper return, all W-2s must be attached (stapled) to the form. When the W-2s do not add up to the withholding claimed on the Individual return (Line 26 of the 2013 Form 104), return processing will stop. We will ask the taxpayer to send copies of the W-2s.

When filing an electronic return, the department recommends attaching scanned copies to the e-filed tax return. While there is no requirement to electronically attach scanned W-2s to an e-filed return, the copies will allow the department to process the returns when questions arise during return review, or when the employers have not yet sent in their W-2 statements to the department. Documents may also be submitted through Revenue Online. Click on Submit an e-Filer Attachment.

For more tips, see the 2013 Income Tax Year Best Practices on the Tax Professionals Web page.