Datasets:

TrevorJS

/

irs-forms

like 0

[ "Attention: \nYou may file Forms W-2 and W-3 electronically on the SSA’s Employer \nW-2 Filing Instructions and Information web page, which is also accessible \nat www.socialsecurity.gov/employer. You can create fill-in versions of \nForms W-2 and W-3 for filing with SSA. You may also print out copies for \nfiling with state or local governments, distribution to your employees, and \nfor your records.\nNote: Copy A of this form is provided for informational purposes only. Copy A appears in \nred, similar to the official IRS form. The official printed version of this IRS form is scannable, \nbut the online version of it, printed from this website, is not. Do not print and file Copy A \ndownloaded from this website with the SSA; a penalty may be imposed for filing forms that \ncan’t be scanned. See the penalties section in the current General Instructions for Forms \nW-2 and W-3, available at www.irs.gov/w2, for more information.\nPlease note that Copy B and other copies of this form, which appear in black, may be \ndownloaded, filled in, and printed and used to satisfy the requirement to provide the \ninformation to the recipient.\nTo order official IRS information returns such as Forms W-2 and W-3, which include a \nscannable Copy A for filing, go to IRS’ Online Ordering for Information Returns and \nEmployer Returns page, or visit www.irs.gov/orderforms and click on Employer and \nInformation returns. We’ll mail you the scannable forms and any other products you order.\nSee IRS Publications 1141, 1167, and 1179 for more information about printing these tax \nforms.\n", " \nDO NOT CUT, FOLD, OR STAPLE THIS FORM \n44444\nFor Official Use Only \nOMB No. 1545-0029 \na Employer’s name, address, and ZIP code\nb Employer identification number (EIN)\nc Tax year/Form corrected \n/ W-2 \nd Employee’s correct SSN \ne Corrected SSN and/or name. (Check this box and complete boxes f and/or \ng if incorrect on form previously filed.) \nComplete boxes f and/or g only if incorrect on form previously filed:\nf Employee’s previously reported SSN \ng Employee’s previously reported name \nh Employee’s first name and initial \nLast name \nSuff.\ni Employee’s address and ZIP code \nNote: Only complete money fields that are being corrected. (Exception: for \ncorrections involving MQGE, see the General Instructions for Forms W-2 \nand W-3, under Specific Instructions for Form W-2c, boxes 5 and 6.) \nPreviously reported \n1 Wages, tips, other compensation\nCorrect information \n1 Wages, tips, other compensation\nPreviously reported \n2 Federal income tax withheld \nCorrect information \n2 Federal income tax withheld \n3 Social security wages\n3 Social security wages\n4 Social security tax withheld\n4 Social security tax withheld\n5 Medicare wages and tips\n5 Medicare wages and tips\n6 Medicare tax withheld\n6 Medicare tax withheld\n7 Social security tips\n7 Social security tips\n8 Allocated tips \n8 Allocated tips \n9\n9\n10 Dependent care benefits \n10 Dependent care benefits \n11 Nonqualified plans\n11 Nonqualified plans\n12a See instructions for box 12 \nC\no \nd \ne\n12a See instructions for box 12 \nC\no \nd \ne\n12b\nC\no \nd \ne\n12b\nC\no \nd \ne\n12c\nC\no \nd \ne\n12c\nC\no \nd \ne\n12d\nC\no \nd \ne\n12d\nC\no \nd \ne\n13 Statutory \nemployee\nRetirement \nplan\nThird-party \nsick pay\n13 Statutory \nemployee\nRetirement \nplan\nThird-party \nsick pay\n14 Other (see instructions) \n14 Other (see instructions) \nState Correction Information \nPreviously reported \n15 State\nEmployer’s state ID number \nCorrect information \n15 State\nEmployer’s state ID number \nPreviously reported \n15 State\nEmployer’s state ID number \nCorrect information \n15 State\nEmployer’s state ID number \n16 State wages, tips, etc. \n16 State wages, tips, etc. \n16 State wages, tips, etc. \n16 State wages, tips, etc. \n17 State income tax \n17 State income tax \n17 State income tax \n17 State income tax \nLocality Correction Information \nPreviously reported \n18 Local wages, tips, etc. \nCorrect information \n18 Local wages, tips, etc. \nPreviously reported \n18 Local wages, tips, etc. \nCorrect information \n18 Local wages, tips, etc. \n19 Local income tax \n19 Local income tax \n19 Local income tax \n19 Local income tax \n20 Locality name \n20 Locality name \n20 Locality name \n20 Locality name \nFor Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. \nCopy A—For Social Security Administration \nForm W-2c (Rev. 6-2024) \nCorrected Wage and Tax Statement\nCat. No. 61437D \nDepartment of the Treasury \nInternal Revenue Service \n", " \n44444\nFor Official Use Only \nOMB No. 1545-0029 \na Employer’s name, address, and ZIP code\nb Employer identification number (EIN)\nc Tax year/Form corrected \n/ W-2 \nd Employee’s correct SSN \ne Corrected SSN and/or name. (Check this box and complete boxes f and/or \ng if incorrect on form previously filed.) \nComplete boxes f and/or g only if incorrect on form previously filed:\nf Employee’s previously reported SSN \ng Employee’s previously reported name \nh Employee’s first name and initial \nLast name \nSuff.\ni Employee’s address and ZIP code \nNote: Only complete money fields that are being corrected. (Exception: for \ncorrections involving MQGE, see the General Instructions for Forms W-2 \nand W-3, under Specific Instructions for Form W-2c, boxes 5 and 6.) \nPreviously reported \n1 Wages, tips, other compensation\nCorrect information \n1 Wages, tips, other compensation\nPreviously reported \n2 Federal income tax withheld \nCorrect information \n2 Federal income tax withheld \n3 Social security wages\n3 Social security wages\n4 Social security tax withheld\n4 Social security tax withheld\n5 Medicare wages and tips\n5 Medicare wages and tips\n6 Medicare tax withheld\n6 Medicare tax withheld\n7 Social security tips\n7 Social security tips\n8 Allocated tips \n8 Allocated tips \n9\n9\n10 Dependent care benefits \n10 Dependent care benefits \n11 Nonqualified plans\n11 Nonqualified plans\n12a See instructions for box 12 \nC\no \nd \ne\n12a See instructions for box 12 \nC\no \nd \ne\n12b\nC\no \nd \ne\n12b\nC\no \nd \ne\n12c\nC\no \nd \ne\n12c\nC\no \nd \ne\n12d\nC\no \nd \ne\n12d\nC\no \nd \ne\n13 Statutory \nemployee\nRetirement \nplan\nThird-party \nsick pay\n13 Statutory \nemployee\nRetirement \nplan\nThird-party \nsick pay\n14 Other (see instructions) \n14 Other (see instructions) \nState Correction Information \nPreviously reported \n15 State\nEmployer’s state ID number \nCorrect information \n15 State\nEmployer’s state ID number \nPreviously reported \n15 State\nEmployer’s state ID number \nCorrect information \n15 State\nEmployer’s state ID number \n16 State wages, tips, etc. \n16 State wages, tips, etc. \n16 State wages, tips, etc. \n16 State wages, tips, etc. \n17 State income tax \n17 State income tax \n17 State income tax \n17 State income tax \nLocality Correction Information \nPreviously reported \n18 Local wages, tips, etc. \nCorrect information \n18 Local wages, tips, etc. \nPreviously reported \n18 Local wages, tips, etc. \nCorrect information \n18 Local wages, tips, etc. \n19 Local income tax \n19 Local income tax \n19 Local income tax \n19 Local income tax \n20 Locality name \n20 Locality name \n20 Locality name \n20 Locality name \nCopy 1—For State, City, or Local Tax Department \nForm W-2c (Rev. 6-2024) \nCorrected Wage and Tax Statement\nDepartment of the Treasury \nInternal Revenue Service \n", " \n44444\nFor Official Use Only \nOMB No. 1545-0029 \nSafe, accurate, \nFAST! Use\nVisit the IRS website \nat www.irs.gov/efile. \na Employer’s name, address, and ZIP code\nb Employer identification number (EIN)\nc Tax year/Form corrected \n/ W-2 \nd Employee’s correct SSN \ne Corrected SSN and/or name. (Check this box and complete boxes f and/or \ng if incorrect on form previously filed.) \nComplete boxes f and/or g only if incorrect on form previously filed:\nf Employee’s previously reported SSN \ng Employee’s previously reported name \nh Employee’s first name and initial \nLast name \nSuff.\ni Employee’s address and ZIP code \nNote: Only complete money fields that are being corrected. (Exception: for \ncorrections involving MQGE, see the General Instructions for Forms W-2 \nand W-3, under Specific Instructions for Form W-2c, boxes 5 and 6.) \nPreviously reported \n1 Wages, tips, other compensation\nCorrect information \n1 Wages, tips, other compensation\nPreviously reported \n2 Federal income tax withheld \nCorrect information \n2 Federal income tax withheld \n3 Social security wages\n3 Social security wages\n4 Social security tax withheld\n4 Social security tax withheld\n5 Medicare wages and tips\n5 Medicare wages and tips\n6 Medicare tax withheld\n6 Medicare tax withheld\n7 Social security tips\n7 Social security tips\n8 Allocated tips \n8 Allocated tips \n9\n9\n10 Dependent care benefits \n10 Dependent care benefits \n11 Nonqualified plans\n11 Nonqualified plans\n12a See instructions for box 12 \nC\no \nd \ne\n12a See instructions for box 12 \nC\no \nd \ne\n12b\nC\no \nd \ne\n12b\nC\no \nd \ne\n12c\nC\no \nd \ne\n12c\nC\no \nd \ne\n12d\nC\no \nd \ne\n12d\nC\no \nd \ne\n13 Statutory \nemployee\nRetirement \nplan\nThird-party \nsick pay\n13 Statutory \nemployee\nRetirement \nplan\nThird-party \nsick pay\n14 Other (see instructions) \n14 Other (see instructions) \nState Correction Information \nPreviously reported \n15 State\nEmployer’s state ID number \nCorrect information \n15 State\nEmployer’s state ID number \nPreviously reported \n15 State\nEmployer’s state ID number \nCorrect information \n15 State\nEmployer’s state ID number \n16 State wages, tips, etc. \n16 State wages, tips, etc. \n16 State wages, tips, etc. \n16 State wages, tips, etc. \n17 State income tax \n17 State income tax \n17 State income tax \n17 State income tax \nLocality Correction Information \nPreviously reported \n18 Local wages, tips, etc. \nCorrect information \n18 Local wages, tips, etc. \nPreviously reported \n18 Local wages, tips, etc. \nCorrect information \n18 Local wages, tips, etc. \n19 Local income tax \n19 Local income tax \n19 Local income tax \n19 Local income tax \n20 Locality name \n20 Locality name \n20 Locality name \n20 Locality name \nCopy B—To Be Filed With Employee’s FEDERAL Tax Return\nForm W-2c (Rev. 6-2024) \nCorrected Wage and Tax Statement\nDepartment of the Treasury \nInternal Revenue Service \n", " \n44444\nFor Official Use Only \nOMB No. 1545-0029 \nSafe, accurate, \nFAST! Use\nVisit the IRS website \nat www.irs.gov/efile. \na Employer’s name, address, and ZIP code\nb Employer identification number (EIN)\nc Tax year/Form corrected \n/ W-2 \nd Employee’s correct SSN \ne Corrected SSN and/or name. (Check this box and complete boxes f and/or \ng if incorrect on form previously filed.) \nComplete boxes f and/or g only if incorrect on form previously filed:\nf Employee’s previously reported SSN \ng Employee’s previously reported name \nh Employee’s first name and initial \nLast name \nSuff.\ni Employee’s address and ZIP code \nNote: Only complete money fields that are being corrected. (Exception: for \ncorrections involving MQGE, see the General Instructions for Forms W-2 \nand W-3, under Specific Instructions for Form W-2c, boxes 5 and 6.) \nPreviously reported \n1 Wages, tips, other compensation\nCorrect information \n1 Wages, tips, other compensation\nPreviously reported \n2 Federal income tax withheld \nCorrect information \n2 Federal income tax withheld \n3 Social security wages\n3 Social security wages\n4 Social security tax withheld\n4 Social security tax withheld\n5 Medicare wages and tips\n5 Medicare wages and tips\n6 Medicare tax withheld\n6 Medicare tax withheld\n7 Social security tips\n7 Social security tips\n8 Allocated tips \n8 Allocated tips \n9\n9\n10 Dependent care benefits \n10 Dependent care benefits \n11 Nonqualified plans\n11 Nonqualified plans\n12a See instructions for box 12 \nC\no \nd \ne\n12a See instructions for box 12 \nC\no \nd \ne\n12b\nC\no \nd \ne\n12b\nC\no \nd \ne\n12c\nC\no \nd \ne\n12c\nC\no \nd \ne\n12d\nC\no \nd \ne\n12d\nC\no \nd \ne\n13 Statutory \nemployee\nRetirement \nplan\nThird-party \nsick pay\n13 Statutory \nemployee\nRetirement \nplan\nThird-party \nsick pay\n14 Other (see instructions) \n14 Other (see instructions) \nState Correction Information \nPreviously reported \n15 State\nEmployer’s state ID number \nCorrect information \n15 State\nEmployer’s state ID number \nPreviously reported \n15 State\nEmployer’s state ID number \nCorrect information \n15 State\nEmployer’s state ID number \n16 State wages, tips, etc. \n16 State wages, tips, etc. \n16 State wages, tips, etc. \n16 State wages, tips, etc. \n17 State income tax \n17 State income tax \n17 State income tax \n17 State income tax \nLocality Correction Information \nPreviously reported \n18 Local wages, tips, etc. \nCorrect information \n18 Local wages, tips, etc. \nPreviously reported \n18 Local wages, tips, etc. \nCorrect information \n18 Local wages, tips, etc. \n19 Local income tax \n19 Local income tax \n19 Local income tax \n19 Local income tax \n20 Locality name \n20 Locality name \n20 Locality name \n20 Locality name \nCopy C—For EMPLOYEE’S RECORDS \nForm W-2c (Rev. 6-2024) \nCorrected Wage and Tax Statement\nDepartment of the Treasury \nInternal Revenue Service \n", "Notice to Employee\nThis is a corrected Form W-2 (or Form W-2AS, W-2CM, \nW-2GU, W-2VI, or W-2c) for the tax year shown in box c. \nIf you have filed an income tax return for the year shown, \nyou may have to file an amended return. Compare \namounts on this form with those reported on your income \ntax return. If the corrected amounts change your U.S. \nincome tax, file Form 1040-X with Copy B of this Form \nW-2c to amend the return you already filed. \nIf there is a correction in box 5, Medicare wages and \ntips, use the corrected amount to determine if you need \nto file or amend Form 8959. Attach an original or \namended Form 8959 to Form 1040 or 1040-X, as \napplicable.\nIf you have not filed your return for the year shown in \nbox c, attach Copy B of the original Form W-2 you \nreceived from your employer and Copy B of this Form \nW-2c to your return when you file it. \nFor more information, contact your nearest Internal \nRevenue Service office. Employees in American Samoa, \nthe Commonwealth of the Northern Mariana Islands, \nGuam, or the U.S. Virgin Islands should contact their local \ntaxing authority for more information. \nFuture developments. For the latest information about \nForm W-2c and its instructions, such as legislation \nenacted after we release them, go to www.irs.gov/\nFormW2c. \n", " \n44444\nFor Official Use Only \nOMB No. 1545-0029 \na Employer’s name, address, and ZIP code\nb Employer identification number (EIN)\nc Tax year/Form corrected \n/ W-2 \nd Employee’s correct SSN \ne Corrected SSN and/or name. (Check this box and complete boxes f and/or \ng if incorrect on form previously filed.) \nComplete boxes f and/or g only if incorrect on form previously filed:\nf Employee’s previously reported SSN \ng Employee’s previously reported name \nh Employee’s first name and initial \nLast name \nSuff.\ni Employee’s address and ZIP code \nNote: Only complete money fields that are being corrected. (Exception: for \ncorrections involving MQGE, see the General Instructions for Forms W-2 \nand W-3, under Specific Instructions for Form W-2c, boxes 5 and 6.) \nPreviously reported \n1 Wages, tips, other compensation\nCorrect information \n1 Wages, tips, other compensation\nPreviously reported \n2 Federal income tax withheld \nCorrect information \n2 Federal income tax withheld \n3 Social security wages\n3 Social security wages\n4 Social security tax withheld\n4 Social security tax withheld\n5 Medicare wages and tips\n5 Medicare wages and tips\n6 Medicare tax withheld\n6 Medicare tax withheld\n7 Social security tips\n7 Social security tips\n8 Allocated tips \n8 Allocated tips \n9\n9\n10 Dependent care benefits \n10 Dependent care benefits \n11 Nonqualified plans\n11 Nonqualified plans\n12a See instructions for box 12 \nC\no \nd \ne\n12a See instructions for box 12 \nC\no \nd \ne\n12b\nC\no \nd \ne\n12b\nC\no \nd \ne\n12c\nC\no \nd \ne\n12c\nC\no \nd \ne\n12d\nC\no \nd \ne\n12d\nC\no \nd \ne\n13 Statutory \nemployee\nRetirement \nplan\nThird-party \nsick pay\n13 Statutory \nemployee\nRetirement \nplan\nThird-party \nsick pay\n14 Other (see instructions) \n14 Other (see instructions) \nState Correction Information \nPreviously reported \n15 State\nEmployer’s state ID number \nCorrect information \n15 State\nEmployer’s state ID number \nPreviously reported \n15 State\nEmployer’s state ID number \nCorrect information \n15 State\nEmployer’s state ID number \n16 State wages, tips, etc. \n16 State wages, tips, etc. \n16 State wages, tips, etc. \n16 State wages, tips, etc. \n17 State income tax \n17 State income tax \n17 State income tax \n17 State income tax \nLocality Correction Information \nPreviously reported \n18 Local wages, tips, etc. \nCorrect information \n18 Local wages, tips, etc. \nPreviously reported \n18 Local wages, tips, etc. \nCorrect information \n18 Local wages, tips, etc. \n19 Local income tax \n19 Local income tax \n19 Local income tax \n19 Local income tax \n20 Locality name \n20 Locality name \n20 Locality name \n20 Locality name \nCopy 2—To Be Filed With Employee’s State, City, or Local Income Tax Return\nForm W-2c (Rev. 6-2024) \nCorrected Wage and Tax Statement\nDepartment of the Treasury \nInternal Revenue Service \n", " \n44444\nFor Official Use Only \nOMB No. 1545-0029 \na Employer’s name, address, and ZIP code\nb Employer identification number (EIN)\nc Tax year/Form corrected \n/ W-2 \nd Employee’s correct SSN \ne Corrected SSN and/or name. (Check this box and complete boxes f and/or \ng if incorrect on form previously filed.) \nComplete boxes f and/or g only if incorrect on form previously filed:\nf Employee’s previously reported SSN \ng Employee’s previously reported name \nh Employee’s first name and initial \nLast name \nSuff.\ni Employee’s address and ZIP code \nNote: Only complete money fields that are being corrected. (Exception: for \ncorrections involving MQGE, see the General Instructions for Forms W-2 \nand W-3, under Specific Instructions for Form W-2c, boxes 5 and 6.) \nPreviously reported \n1 Wages, tips, other compensation\nCorrect information \n1 Wages, tips, other compensation\nPreviously reported \n2 Federal income tax withheld \nCorrect information \n2 Federal income tax withheld \n3 Social security wages\n3 Social security wages\n4 Social security tax withheld\n4 Social security tax withheld\n5 Medicare wages and tips\n5 Medicare wages and tips\n6 Medicare tax withheld\n6 Medicare tax withheld\n7 Social security tips\n7 Social security tips\n8 Allocated tips \n8 Allocated tips \n9\n9\n10 Dependent care benefits \n10 Dependent care benefits \n11 Nonqualified plans\n11 Nonqualified plans\n12a See instructions for box 12 \nC\no \nd \ne\n12a See instructions for box 12 \nC\no \nd \ne\n12b\nC\no \nd \ne\n12b\nC\no \nd \ne\n12c\nC\no \nd \ne\n12c\nC\no \nd \ne\n12d\nC\no \nd \ne\n12d\nC\no \nd \ne\n13 Statutory \nemployee\nRetirement \nplan\nThird-party \nsick pay\n13 Statutory \nemployee\nRetirement \nplan\nThird-party \nsick pay\n14 Other (see instructions) \n14 Other (see instructions) \nState Correction Information \nPreviously reported \n15 State\nEmployer’s state ID number \nCorrect information \n15 State\nEmployer’s state ID number \nPreviously reported \n15 State\nEmployer’s state ID number \nCorrect information \n15 State\nEmployer’s state ID number \n16 State wages, tips, etc. \n16 State wages, tips, etc. \n16 State wages, tips, etc. \n16 State wages, tips, etc. \n17 State income tax \n17 State income tax \n17 State income tax \n17 State income tax \nLocality Correction Information \nPreviously reported \n18 Local wages, tips, etc. \nCorrect information \n18 Local wages, tips, etc. \nPreviously reported \n18 Local wages, tips, etc. \nCorrect information \n18 Local wages, tips, etc. \n19 Local income tax \n19 Local income tax \n19 Local income tax \n19 Local income tax \n20 Locality name \n20 Locality name \n20 Locality name \n20 Locality name \nCopy D—For Employer \nForm W-2c (Rev. 6-2024) \nCorrected Wage and Tax Statement\nDepartment of the Treasury \nInternal Revenue Service \n", "Employers, Please Note: \nSpecific information needed to complete Form W-2c is \navailable in a separate booklet titled the General \nInstructions for Forms W-2 and W-3, under Specific \nInstructions for Form W-2c. You can order these \ninstructions and additional forms at www.irs.gov/\nOrderForms.\nCaution: Do not send the SSA any Forms W-2c or W-3c \nthat you have printed from IRS.gov. The SSA is unable to \nprocess these forms. Instead, you can create and submit \nthem online. See E-filing, later.\nNeed help? If you have questions about reporting on \nForm W-2c, call the Technical Services Operation (TSO) \ntoll free at 866-455-7438 or 304-263-8700 (not toll free). \nDeaf or hard-of-hearing customers may call any of our \ntoll-free numbers using their choice of relay service.\nE-filing. See the General Instructions for Forms W-2 and \nW-3 for information on when you’re required to file \nForm(s) W-2c electronically. Employers may use the \nSSA’s W-2c Online service to create, save, print, and \nelectronically submit up to 25 Form(s) W-2c at a time. \nWhen you e-file with the SSA, no separate Form W-3c \nfiling is required. An electronic Form W-3c will be created \nfor you by the W-2c Online service. For information, visit \nthe SSA’s Employer W-2 Filing Instructions & Information \nwebsite at www.SSA.gov/employer. \nFuture developments. For the latest information about \nForm W-2c and its instructions, such as legislation \nenacted after we release them, go to www.irs.gov/\nFormW2c. \n" ]

[ "1 \n \nThe Internal Revenue Service is providing the following sample plan to assist employers \nin establishing a qualified educational assistance program under section 127 of the \nInternal Revenue Code (Code). The sample plan is intended to satisfy the requirements \nof section 127 of the Code and the underlying Treasury Regulations. An employer, in its \ndiscretion, may modify the sample plan and include additional plan provisions, provided \nthat the requirements of section 127 of the Code and the underlying Treasury \nRegulations continue to be satisfied. \n \n[SAMPLE] \nEDUCATIONAL ASSISTANCE PROGRAM \n \nThe [Employer Name] Educational Assistance Program (Plan) is intended to be a \nqualified educational assistance program under section 127 of the Internal Revenue \nCode (Code). The purpose of this Plan is to provide Educational Assistance to Eligible \nEmployees of [Employer Name] (Employer). Section 127 of the Code provides that the \ngross income of an employee does not include amounts paid or expenses incurred by \nthe employer for educational assistance to the employee (up to $5,250 per calendar \nyear) if the assistance is furnished pursuant to an educational assistance program \nunder section 127 of the Code. \n \nI. \nDEFINITIONS \n \nA. “Code” means the Internal Revenue Code of 1986, as amended. \n \nB. “Education” means education as defined in Treasury Regulation § 1.127-\n2(c)(4). “Education” means any form of instruction or training that \nimproves or develops the capabilities of an individual. “Education” is not \nlimited to courses that are job-related or part of a degree program. \nEducation paid for or provided under this Plan may be furnished directly \nby the Employer, either alone or in conjunction with other employers, or \nthrough a third party such as an Educational Institution. \n \nC. “Educational Assistance” means educational assistance as defined in \nsection 127(c)(1) of the Code and Treasury Regulation § 1.127-2(c). \n“Educational Assistance” includes the payment by the Employer of \nexpenses incurred by or on behalf of an Eligible Employee for Education \nof the Eligible Employee or the provision by the Employer of Education to \nan Eligible Employee. Expenses for Educational Assistance include, but \nare not limited to, tuition, fees, and similar payments, and books, supplies, \nand equipment. “Educational Assistance” includes the provision, by the \nEmployer, of courses of instruction for an Eligible Employee (including \nbooks, supplies, and equipment), but does not include payment for, or the \nprovision of, tools or supplies (other than textbooks) that the Eligible \nEmployee may retain after completing a course of instruction, or meals, \nlodging or transportation. “Educational Assistance” also does not include \nany payment for, or the provision of any benefits with respect to, any \n", "2 \n \ncourse or other Education involving sports, games, or hobbies, unless \nsuch Education involves the business of the Employer or is required as \npart of a degree program. In the case of payments made before January \n1, 2026, “Educational Assistance” also means the payment by the \nEmployer, whether paid to an Eligible Employee or to a lender, of principal \nor interest on any Qualified Education Loan incurred by the Eligible \nEmployee for the Education of the Eligible Employee. The types of \nEducational Assistance covered by this Plan are specified in Section II.B. \nof this Plan. \n \nD. “Educational Institution” means a school maintaining a regular faculty and \nestablished curriculum, and having an organized body of students in \nattendance as defined in Treasury Regulation § 1.151-3. It includes \nprimary and secondary schools, colleges, universities, normal schools, \ntechnical schools, mechanical schools, and similar institutions (including \nsome vocational schools and postsecondary educational institutions), but \ndoes not include noneducational institutions, on-the-job training, \ncorrespondence schools, and night schools. \n \nE. “Eligible Educational Institution” means any college, university, vocational \nschool, or other postsecondary educational institution as defined in \nsections 221(d)(2) and 25A(f)(2) of the Code that is (1) described in \nsection 481 of the Higher Education Act of 1965 (20 U.S.C. 1088) as in \neffect on August 5, 1997, (generally all accredited public, nonprofit, and \nproprietary postsecondary institutions); and (2) participating in a federal \nfinancial aid program under title IV of the Higher Education Act of 1965 or \nis certified by the Department of Education as eligible to participate in \nsuch a program but chooses not to participate. \n \nF. “Eligible Employee” means an employee who is currently employed by the \nEmployer and may also include an employee as defined in Treasury \nRegulation § 1.127-2(h)(1) (a retired, disabled, or laid-off employee; a \ncurrent employee who is on leave, as for example, in the Armed Forces of \nthe United States; or an individual who is self-employed within the \nmeaning of section 401(c)(1) of the Code). Eligible Employees covered \nunder this Plan are specified in Section III of this Plan. \n \nG. “Employer” means [Employer Name]. \n \nH. “Limitation Class” means the limitation class as defined in Treasury \nRegulation § 1.127-2(f)(2), which consists of: \n \ni. Shareholders. Individuals who, on any day of the Program Year, \nown more than 5% of the total number of shares of outstanding \nstock of the Employer; \n \n", "3 \n \nii. Owners. In the case of an employer’s trade or business that is not \nincorporated, individuals who, on any day of the Program Year, \nown more than 5% of the capital or profits interest in the Employer; \nand \n \niii. Spouses or dependents. Individuals who are spouses or \ndependents of shareholders or owners described above. For \npurposes of determining stock ownership, the attribution rules \ndescribed in Treasury Regulation § 1.127-2(h)(4) apply. The \nregulations prescribed under section 414(c) of the Code are \napplicable in determining an individual’s interest in the capital or \nprofits of an unincorporated trade or business. \n \nI. “Plan” means the [Employer Name] Educational Assistance Program. \n \nJ. “Plan Year” means the 12-month period beginning January 1 and ending \non December 31. \n \nK. “Program Year” means the Plan Year and applies for purposes of \nTreasury Regulation § 1.127-2(f). \n \nL. “Qualified Education Loan” means a loan, as defined in section 221(d)(1) \nof the Code, that is for education at an Eligible Educational Institution. \n \nII. \nEDUCATIONAL ASSISTANCE \n \nA. The benefits provided under this Plan consist solely of the types of \nEducational Assistance specified in Section II.B. and are limited to $5,250 \nper Eligible Employee per calendar year. If an Eligible Employee receives \nEducational Assistance under this Plan that exceeds $5,250 in a calendar \nyear, the excess amount shall be subject to federal income tax and \napplicable federal employment taxes, unless the Educational Assistance \nqualifies as a working condition fringe benefit under section 132 of the \nCode or is excludable under another section of the Code. \n \nB. This Plan provides the following types of Educational Assistance: \n \ni. [Tuition, fees, and similar payments, and books, supplies, and \nequipment (except for those the Eligible Employee may retain after \ncompleting a course of instruction (other than textbooks) \nspecifically excluded in the definition of “Educational Assistance” in \nSection I.C.) to an Eligible Employee]; \n \nii. [The payment by the Employer, whether paid to an Eligible \nEmployee or to a lender, of principal or interest on any Qualified \nEducation Loan incurred by the Eligible Employee for the Education \nof the Eligible Employee]; and \n", "4 \n \n \niii. [The provision, by the Employer, of courses of instruction for an \nEligible Employee (including books, supplies, and equipment \n(except for those the Eligible Employee may retain after completing \na course of instruction (other than textbooks) specifically excluded \nin the definition of “Educational Assistance” in Section I.C.))]. \n \nC. The $5,250 annual limit applies to amounts paid and expenses incurred by \nthe Employer during a calendar year. If an Eligible Employee seeks \nreimbursement for expenses incurred, the expenses must be paid by the \nEligible Employee in the same calendar year for which reimbursement is \nmade by the Employer, and the expenses must not have been incurred \nprior to employment (however, the Employer may make payments of \nprincipal and interest on Qualified Education Loans that were incurred by \nthe Eligible Employee in prior calendar years and prior to employment). \n“Unused” amounts of the $5,250 annual limit cannot be carried forward to \nsubsequent years. \n \nD. Requests from Eligible Employees to receive Educational Assistance \nunder the Plan must be submitted in accordance with the following \nprocedures: [Insert the Employer’s procedures]. \n \nIII. \nELIGIBILITY \n \nA. The Eligible Employees covered under this Plan include the following: \n \ni. Employees currently employed by the Employer; \n \nii. [Retired, disabled, or laid-off employees]; \n \niii. [A current employee who is on leave, as for example, in the Armed \nForces of the United States]; and \n \niv. [An individual who is self-employed within the meaning of \nsection 401(c)(1) of the Code]. \n \nB. [This Plan includes the following additional conditions for eligibility:] \n \ni. [An employee’s participation in the Plan begins on [[#] of months \nafter the date of hire]]; and \n \nii. [Part-time employees are eligible for [pro-rated benefits]]. \n \nIV. \nEXCLUSIVE BENEFIT \n \nThis Plan provides Educational Assistance for the exclusive benefit of Eligible \n", "5 \n \nEmployees. Spouses and dependents of an Eligible Employee may not \nparticipate in this Plan, unless the spouse or dependent is also an Eligible \nEmployee. \n \nV. \nSUBSTANTIATION \n \nAn Eligible Employee receiving payments under this Plan must provide \nsubstantiation to the Employer of expenses incurred. \n \nVI. \nNON-DISCRIMINATION \n \nA. This Plan shall not discriminate in favor highly compensated employees \n(as defined in section 414(q) of the Code) of the Employer, and the Plan \nshall comply with the requirements of section 127(b)(2) and (3) of the \nCode and Treasury Regulation §§ 1.127-2(e) and (f). \n \nB. This Plan shall not be considered discriminatory under Treasury \nRegulation § 1.127-2(e) merely because: (i) Different types of Educational \nAssistance available under the Plan are utilized to a greater degree by \nEligible Employees with respect to whom discrimination is prohibited than \nby other Eligible Employees, or (ii) Conditions are required or considered \nin determining the availability of benefits with respect to a course of study \nfor which benefits are otherwise available, including, but not limited to, \nsuccessful completion of the course or attaining a particular course grade. \n \nC. No more than 5% of the amounts paid or incurred by the Employer for \nEducational Assistance benefits during the Program Year are provided to \nthe Limitation Class. \n \nVII. \nPROHIBITED CHOICES \n \nThis Plan does not by its terms provide, and may not be operated to provide, \nEligible Employees with a choice between Educational Assistance and other \nremuneration includible in gross income. However, this Plan is not precluded \nfrom being part of a more comprehensive employer plan that provides a \nchoice of nontaxable benefits to employees. \n \nVIII. \nNOTICE \n \nThe Employer shall provide each Eligible Employee with reasonable notice of \nthe availability and terms of this Plan. [This Plan shall be made available for \nreview by Eligible Employees on the Employer’s Human Resources website.] \n[ An Eligible Employee shall receive a paper copy of this Plan upon written \nrequest.] \n \n \n", "6 \nIX.\nFUNDING\nThe Employer will pay Educational Assistance benefits from its general\nassets.\nX.\nMISCELLANEOUS\nA. The Employer may amend or terminate this Plan at any time, provided that\nany amendment or termination shall not affect the right of Eligible\nEmployees to claim Education Assistance for which they qualified prior to\nsuch amendment or termination.\nB. This Plan shall be construed and enforced according to the laws of the\nState of [State Name], to the extent not preempted by federal law.\nXI.\nEFFECTIVE DATE\nThis Plan is effective as of [the date signed below].\n________________________________ \nEmployer Signature \n_________________ \nDate \nPublication 5993 (6-2024) Catalog Number 95089D Department of the Treasury Internal Revenue Service www.irs.gov \n" ]

[ "FACT SHEET\nWhat are the Prevailing Wage and Registered Apprenticeship (PWA) requirements?\nThe Inflation Reduction Act’s Prevailing Wage and \nApprenticeship (PWA) provisions increase the \namount of important tax credits for clean energy \nprojects fivefold. \nTo be eligible for the increased tax credit, taxpayers \n(including project developers) claiming the \nincreased tax credit are generally required to: \nPay prevailing wages\nIn general, laborers and mechanics (such as \nelectricians or carpenters) employed in the \nconstruction, alteration, or repair of the facility, \nproperty, project, or equipment must be paid \nwages at rates at or above the prevailing wage \nrates. Prevailing wage rates are set by the \nDepartment of Labor for specific classifications \nof laborer or mechanic where the work is being \nperformed.\nEmploy apprentices \nDuring construction, employers generally must \nmeet requirements to employ sufficient apprentices \nfrom a registered apprenticeship program. \nEnsure all contractors and sub-contractors \nmeet all requirements \nThe requirements to pay at least prevailing wages \nand meet apprenticeship requirements generally \napply to all construction, alteration or repair work \nincluding work by contractors and subcontractors. \nKeep adequate books and records \nTaxpayers must keep books and records to \ndocument compliance with the PWA requirements. \nThe IRS will request to review these books and \nrecords, along with other information, in an audit.\nIf you suspect that PWA increased tax credits \nare being claimed for a project that isn’t meeting \nthese requirements, you can report the suspected \ntax violation to the IRS using Form 3949-A, \nInformation Referral. \nTo complete the form, visit: Form 3949-A or type \nirs.gov/3949a in your web browser. Indicate \n“PWA” in the “Comments” field, and provide \nas much specific information as possible, \nincluding the address of the job site at which the \nconstruction took place. The IRS takes referrals of \nalleged tax law violations seriously and considers \nall relevant information on any applicable audit. \nFor more information, visit irs.gov/pwafaqs.\nThe IRS does not provide tax advice for specific situations. You may \nwant to consult a tax advisor.\nThe Taxpayer First Act protects employees who report or assist in an \ninvestigation regarding underpayment of taxes or any conduct which \nthe employee reasonably believes constitutes a violation of internal \nrevenue laws or any provision of Federal law relating to tax fraud. \nPublication 5983 (6-2024) Catalog Number 95051F Department of the Treasury Internal Revenue Service www.irs.gov\nInflation Reduction Act \nPrevailing Wage and \nApprenticeship Requirements\n" ]

[ "INFLATION REDUCTION ACT \nPrevailing Wage & \nRegistered Apprenticeship \nOverview \nOverview: \nTo qualify for increased credit or deduction amounts of certain \nclean energy tax incentives, taxpayers generally need to ensure that \nlaborers and mechanics employed in the construction, alteration, \nor repair work are paid not less than applicable prevailing wage \nrates and to employ apprentices from registered apprenticeship \nprograms for a certain number of hours. By meeting the necessary \nprevailing wage and apprenticeship (PWA) requirements, taxpayers \ncan generally increase the base amounts of certain clean energy tax \nincentives by 5 times. There are limited exceptions, for certain small \nfacilities and projects that produce or store clean energy under one \nmegawatt, and for certain facilities, property, projects, or equipment \nthat began construction before January 29, 2023, where taxpayers \nmay be eligible to claim the 5 times increase without meeting the \nPWA requirements. Taxpayers are solely responsible for ensuring \nthe PWA requirements are satisfied.\nPrevailing Wage: \nThe Department of Labor (DOL) determines the prevailing wage \nrates for each classification of laborers and mechanics (“labor \nclassification”) in a predetermined geographic area for a particular \ntype of construction. In general, under the prevailing wage \nrequirements, a taxpayer claiming an increased credit or deduction \namount must ensure that laborers and mechanics employed by \nthe taxpayer, contractor, or subcontractor are paid wages at rates \nnot less than the prevailing wage rate for work performed with \nrespect to a qualified facility (or property, project, or equipment, as \napplicable) for the particular tax incentive. The prevailing wage rate \nincludes both the basic hourly wage rate and any fringe benefits \nrate as determined by the DOL. These prevailing wage rates are \nfound in general wage determinations on sam.gov/content/\nwage-determinations. A general wage determination reflects wage \nrates determined by the DOL to be prevailing for a particular type of \nconstruction in a specific geographic area, typically a county. \nIn the absence of an applicable general wage determination or \nif an applicable general wage determination is missing a labor \nclassification, taxpayers, contractors, or subcontractors may \nrequest a supplemental wage determination or an additional \nclassification and wage rate from the DOL.\nRegistered Apprenticeships: \nFor the clean energy tax incentives that are subject to the \napprenticeship requirements, each taxpayer, contractor, \nsubcontractor who employs four or more individuals to perform work \nwith respect to a qualified facility (or property, project, or equipment, \nas applicable) must employ one or more qualified apprentices. \nIn addition, a minimum percentage of the total labor hours of the \nconstruction, alteration, or repair work on the facility must be \nperformed by qualified apprentices from a registered apprenticeship \nprogram. This percentage is 10 percent for construction beginning \nbefore 2023, 12.5 percent for construction beginning in 2023, and 15 \npercent for construction beginning in 2024 or after. \nTaxpayers, contractors, or subcontractors must also meet any \napplicable ratios of apprentices to journeyworkers established \nby the registered apprenticeship program. A good faith effort \nexception may apply when a taxpayer, contractor, subcontractor \nhas requested qualified apprentices from a registered \napprenticeship program and no qualified apprentices are \navailable. To learn more about finding qualified apprentices from a \nregistered apprenticeship program, see Inflation Reduction Act \nApprenticeship Resources.\nRecordkeeping Requirements: \nTaxpayers claiming the increased amount for a particular clean \nenergy tax incentive by meeting the PWA requirements are subject \nto specific recordkeeping requirements. Taxpayers must maintain \nand preserve records necessary to demonstrate compliance with \nthe applicable PWA requirements. Examples include each laborer \nor mechanic’s hourly rates, hours worked, labor classification, \ndeductions from wages, and actual wages paid, among other \nrecords.\nCorrections and Penalties: \nTaxpayers who initially fail to meet the PWA requirements may still \nbe able to claim the increased tax incentive amounts by making \ncertain correction and penalty payments. In general, for failures of \nthe prevailing wage requirements, taxpayers must make correction \npayments for any underpaid wages, plus interest, to the affected \nlaborers and mechanics, and make a penalty payment to the \nIRS. For the apprenticeship requirements, unless they qualify for \nthe good faith effort exception, taxpayers must make a penalty \npayment to the IRS. Enhanced correction and penalty amounts \napply when the taxpayer’s failure is due to intentional disregard. \nProject Labor Agreements: \nPenalties for failures to meet the PWA requirements do not apply \nto taxpayers employing laborers, mechanics, and apprentices \nunder a qualifying project labor agreement that meets certain \nrequirements.\nFor all IRA \nclean energy tax \nincentives, please see \nIRS.gov/CleanEnergy \nfor further details.\nMore Information \nFor more details please also see irs.gov/pwa and Inflation \nReduction Act Department of Labor. See page 2 for a list of \nwhich tax incentives can be increased by meeting the prevailing \nwage and apprenticeship requirements.\n", "The Inflation Reduction Act of 2022 (“IRA”) expanded several clean energy tax incentives and added additional incentives to include increased amounts for \nmeeting the prevailing wage and apprenticeship (PWA) requirements. By paying prevailing wages and using qualified apprentices, taxpayers can increase \nthe base amounts of many clean energy tax incentives, in general, by 5 times. There are limited exceptions available where taxpayers may be eligible to \nclaim the 5 times increase on a particular clean energy tax incentive without meeting the PWA requirements. For more information, please see the table \nbelow and irs.gov/CleanEnergy. \nTax Provision\nDescription\nEnergy Generation & Carbon Capture\nProduction Tax Credit \nfor Electricity from \nRenewables \n(§ 45) \nFor production of electricity from qualified renewable sources, including wind, biomass, geothermal, solar, \nlandfill gas, and trash, hydropower, marine and hydrokinetic energy.\nCredit Amount: 0.3 cents/kilowatt (kW) (1/2 rate for electricity produced from open-loop biomass, landfill gas, and \ntrash); 1.5 cents/kW if PWA requirements are met. 1,2,3,7\nClean Electricity \nProduction Tax Credit \n(§ 45Y, 2025 onwards)\nTechnology-neutral tax credit for production of clean electricity for facilities that are placed in service \nafter 2024. \nCredit Amount: 0.3 cents/kilowatt (kW); 1.5 cents/kW if PWA requirements are met. 1,2,3,6,7\nInvestment Tax Credit for \nEnergy Property \n(§ 48)\nFor investment in renewable energy projects including fuel cell, solar, geothermal, small wind, energy storage, \nbiogas, microgrid controllers, and combined heat and power system property.\nCredit Amount: 6% of qualified investment (basis); 30% if PWA requirements are met. 1,4,5,6,8 \nClean Electricity \nInvestment Tax Credit \n(§ 48E, 2025 onwards)\nTechnology-neutral tax credit for investment in facilities that generate clean electricity and qualified energy \nstorage technologies that are placed in service after 2024.\nCredit Amount: 6% of qualified investment (basis); 30% if PWA requirements are met. 1,4,5,6 \nCredit for Carbon Oxide \nSequestration (§ 45Q)\nCredit for carbon dioxide sequestration for carbon oxide captured and either permanently disposed of, used as \na tertiary injectant for enhanced oil or natural gas recovery, or utilized. \nCredit Amount: $12-36 per metric ton depending on the specified end-use; $60-$180 per metric ton if PWA \nrequirements are met. 1,7 \nZero-Emission Nuclear \nPower Production Credit \n(§ 45U)\nFor electricity from existing nuclear power facilities in operation prior to August 16, 2022. \nCredit Amount (for 2023): 0.3 cents/kWh (reduced rate that goes to zero for facilities whose gross receipts \nexceed a certain amount); 1.5 cent/kWh if prevailing wage requirements are met.1,7 Apprenticeship requirements \ndo not apply.\nManu- \nfacturing\nQualifying Advanced \nEnergy Project Credit \n(§ 48C)\nApplication required\nFor investments in advanced energy projects. A total of $10 billion will be allocated, not less than $4 billion of \nwhich will be allocated to projects in certain energy communities.\nCredit Amount: 6% of taxpayer’s qualified investment; 30% if PWA requirements are met. 1\nFuels\nAlternative Fuel Vehicle \nRefueling Property Credit \n(§ 30C)\nFor alternative fuel vehicle refueling and charging property located in low-income and non-urban areas. Qualified \nalternative fuels include electricity, ethanol, natural gas, liquefied petroleum gas, hydrogen, and biodiesel.\nCredit Amount: 6% of basis for businesses; 30% if PWA requirements are met. ¹\nEnergy Efficiency\nClean Hydrogen \nProduction Tax Credit \n(§ 45V)\nFor qualified clean hydrogen produced at a qualified clean hydrogen production facility.\nCredit Amount: $0.60/kg of qualified clean hydrogen multiplied by the applicable percentage (20% to 100%, \ndepending on lifecycle greenhouse gas emissions rate); amount increases if PWA requirements are met. 1,7\nClean Fuel Production \nCredit \n(§ 45Z, 2025 onwards)\nTechnology-neutral tax credit for domestic production of clean transportation fuels, including sustainable \naviation fuels, beginning in 2025.\nCredit Amount: For transportation fuel which is not sustainable aviation fuel, $0.20/gallon ($1.00/gallon if PWA \nrequirements are met) multiplied by the “emissions factor”; for sustainable aviation fuel, $0.35/gallon ($1.75/gallon \nif PWA requirements are met) multiplied by the “emissions factor”. 1,7\nNew Energy Efficient \nHomes Credit (§ 45L)\nProvides a tax credit for construction and sale or lease of qualified new energy efficient homes (including \ncertain multifamily homes).\nCredit Amount: For a building eligible to participate in the Energy Star Multifamily New Construction (MFNC) \nProgram (qualifying building), the base amount is $500 per dwelling unit for a unit meeting certain MFNC national \nand regional program requirements and $1,000 per dwelling unit for a unit certified as a zero energy ready home \n(ZERH) under the applicable ZERH program. If prevailing wage requirements are met for a qualifying building, \n$2,500 per unit for a unit meeting certain MFNC national and regional program requirements and $5,000 per unit \nfor a unit certified as a ZERH under the applicable ZERH program. Apprenticeship requirements do not apply.1\nEnergy Efficient \nCommercial Buildings \nDeduction (§ 179D)\nProvides a tax deduction for installing certain energy efficient property in a commercial building, as part of \nits interior lighting systems; heating, cooling, ventilation, and hot water systems; or building envelope. \nDeduction Amount: $0.50-$1 per square foot, depending on increase in efficiency (a minimum of 25% energy and \npower cost savings must be achieved in order to qualify). Caps based on deduction taken in preceding years and \ncapped at $1 per square foot. $2.50-$5 per square foot if PWA requirements are met. \nAn alternative deduction is available for building retrofit projects that are expected to reduce a building’s energy \nuse intensity by 25% or more.1,7,9 \nApplicable PWA Clean Energy Tax Incentives \n", "1 Credit or deduction is increased, in general, by 5 times if the taxpayer meets the PWA requirements. Apprenticeship \nrequirements do not apply for §§ 45L and 45U. The PWA requirements do not apply to certain clean energy tax incentives, \nincluding those that began construction (or installation under § 179D) prior to January 29, 2023, or for certain facilities, energy \nprojects, or energy storage technology of less than 1 megawatt when claiming §§ 45, 45Y, 48, and 48E.\n2 Credit is increased by 10% if the project meets certain domestic content requirements for steel or iron, and manufactured \nproducts.\n3 Credit is increased by 10% if located in an energy community.\n4 Credit is increased by up to 10 percentage points for projects meeting certain domestic content requirements for steel or iron, \nand manufactured products.\n5 Credit is increased by up to 10 percentage points if located in an energy community.\n6 Section 168(e) provides favorable depreciation treatment for facilities or property qualifying for this tax credit, and will be \ntreated as a 5-year property for purposes of cost recovery. Taxpayers may have lower taxable income in the earlier years of a \nclean energy investment.\n7 Base credit or deduction amount is adjusted annually for inflation.\n8 See § 48 for more detail and applicable exceptions to the credit rate.\n9 Buildings must be placed in service more than 5 years before the establishment of the qualified retrofit plan in order to qualify.\nPublication 5855 (Rev. 6-2024) Catalog Number 94300H Department of the Treasury Internal Revenue Service www.irs.gov\n" ]

["20\n24\nIRA STRATEGIC\nOPERATING \nPLAN \nANNUAL UPDATE SUPPLEMENT\n","page intentionally left bla(...TRUNCATED)

["Note: The form, instructions, or publication you are looking \nfor begins after this coversheet.\n(...TRUNCATED)

["Note: The form, instructions, or publication you are looking \nfor begins after this coversheet.\n(...TRUNCATED)

["Formulario 2290\n(Rev. julio de 2023)\nDeclaración del Impuesto sobre el Uso de Vehículos Pesad(...TRUNCATED)

["Form 2290\n(Rev. July 2023)\nDepartment of the Treasury \nInternal Revenue Service\nHeavy Highway(...TRUNCATED)

["Publication 5533-B (Rev. 6-2024) Catalog Number 72347E Department of the Treasury Internal Reve(...TRUNCATED)