Mistakes for Withholding Employers

• Failure to attach W2s to the LW-3 Employer’s Annual Reconciliation of Income Tax Withheld
• Failure to pay balance due (Box 7) when submitting the LW-3
• Failure to follow instructions for filing electronic W2s (PDF)
• Failure to verify employee addresses for resident vs. non-resident employee withholding rate
• Failure to verify business location as a resident or non-resident status
• Failure to verify L941 filing status (monthly or quarterly)
• Failure to file an employer corporate return
• Failure to mark LW-3 as final or indicate address change (if applicable)
• Failure to submit L-6-IT (PDF) notice of change or discontinuance
• Failure to annually review payroll administrators’ records for accuracy (i.e., ADP, Paychex)
• Submitting zero L941 coupons if the company has no withholding for the month or quarter.