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Official form guide
Form W2VI: U.S. Virgin Islands Wage and Tax Statement
IRS Form W2VI is the U.S. Virgin Islands Wage and Tax Statement that employers use to report employee wages, tips, and deferral amounts, including Box 12 codes limited to $24,500 for certain contributions.
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IRS Form W2VI - U.S. Virgin Islands Wage and Tax Statement
IRS Form W2VI is the U.S. Virgin Islands Wage and Tax Statement that employers use to report employee wages, tips, and deferral amounts, including Box 12 codes limited to $24,500 for certain contributions.
Risk Radar
Scan points- 1Do not file a non‑scannable Copy A; it can trigger a penalty.
- 2Printing and filing a Copy A downloaded from the website, which is non‑scannable, may incur a penalty.
- 3Omitting required Box 12 codes for elective deferrals and Roth contributions.
- 4Failing to report up to two Treasury Tipped Occupation Codes when applicable.
- 5Not keeping Copy C for at least three years after the filing due date.
Plain English
Form W2VI records an employee's wages, tips, and any retirement deferrals for the year. Employers fill in the required boxes, especially Box 12 codes, and keep a copy for their records. The form must be filed electronically or mailed as instructed. Errors can trigger penalties.
Submission Date
- Filing date: 2026-01-14 11:10:41
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you are an employer filing a U.S. Virgin Islands wage and tax statement and must submit Copy B with your 2026 U.S. Virgin Islands income tax return.
- Do not use it when you are required to file a Form 1040 or 1040‑SR with the United States; instead claim the excess tax as a credit on those federal forms.
- Check Form 4137 instead when you have unreported tip income.
Form selector
Use this form or another form?
Unreported tip income
Calculates social security and Medicare tax on tips not reported to employer
✓ Verify tip amounts before filing
Additional Medicare tax above $200,000
Reports the 0.9% Additional Medicare Tax
✓ Confirm total Medicare wages exceed $200,000
Filing a federal return
Claims excess tax as a credit on the federal return
✓ Ensure you are filing a U.S. federal return
Deadline or filing window
Not stated in the official source
Checklist
What you need before filling it out
Box 2 – VI income tax withheld
Employer payroll records showing tax withheld · Form W-2VI box 2
Box 5 – Medicare wages and tips
Payroll summary of Medicare wages · Form W-2VI box 5
Box 12 code TP – Tips
Tip amount reported by employee · Form W-2VI box 12
Copy B
Employer copy for employee's USVI return · Form W-2VI Copy B
Copy C
Employee record retention · Form W-2VI Copy C
Before you submit
- 1Verify the employee’s Social Security number matches payroll records.
- 2Confirm box 1 wages are accurate and match employer records.
- 3Check that box 2 VI income tax withheld matches payroll calculations.
- 4Ensure box 5 Medicare wages include any applicable 0.9% Additional Medicare Tax.
- 5Validate that box 12 codes are correct for deferrals and tip amounts.
- 6Attach Copy B to the 2026 U.S. Virgin Islands income tax return.
- 7Do not staple, fold, or cut the page containing Copy A of Form W-3SS.
- 8Retain Copy C for at least three years after the filing due date.
How to file this form
- 1Complete all required boxes on Form W-2VI with accurate employee and wage data, then retain a printed copy for records.
- 2Order the official scannable Copy A from the IRS and print it; do not use the red informational Copy A downloaded from the website.
- 3Attach the scannable Copy A to Form W-3SS and mail the entire page to the Social Security Administration without photocopies, staples, folds, or staples.
- 4File Copy B of Form W-2VI with your 2026 U.S. Virgin Islands income tax return and keep the mailing receipt as proof of filing.
- 5Keep Copy C for your records for at least three years after the due date.
Known limitations
- 1The form is not used when filing a federal Form 1040 or 1040‑SR; excess tax must be claimed on those federal forms.
- 2The red informational Copy A downloaded from the website cannot be filed with the SSA; a penalty may apply.
- 3Box 11 must not be used if you had both a deferral and a distribution in the same calendar year.
- 4If the employee’s name, SSN, or address is incorrect, the employer must correct the record rather than filing a new Form W-2VI.
Field map
Compact field-by-field guide
Personal Info
2 items
Your legal name and current mailing address.
Your taxpayer identification number — must match IRS records.
Filing Status
1 items
Single, Married Filing Jointly, or Head of Household (for withholding purposes).
Dependents
1 items
Number of qualifying children and other dependents.
Adjustments
1 items
Additional income not from jobs or adjustments to withholding.
Withholding
1 items
Additional amount you want withheld from each paycheck.
Certification
1 items
Your tax entity type: Individual, Corporation, Partnership, etc.
Signatures
1 items
Sign and date to certify under penalty of perjury.
Almost done reviewing the fields?
Fillable formOpen in Editor->The form edition reads 20/26. The source directs users to the latest information page at www.irs.gov/FormW2VI for any post‑publication updates.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/26
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Not stated in the official source
- Electronic filing — Not stated in the official source
Quick Facts
Downloads
After you file
- 1Store Copy C in a safe place for at least three years after the filing due date.
- 2Monitor mail for any acknowledgment or penalty notice from the SSA or the Department of the Treasury.
- 3If an error is discovered, correct Copies B and C and ask the employer to amend the employment record.
- 4Retain the mailing receipt and any SSA acknowledgment as proof of filing.
- 5Review the filed information against the employee’s tax return to ensure consistency.
Sources
- SRCForm p.5 — Use this form when filing Copy B with your 2026 U.S. Virgin Islands income tax return.
- SRCForm p.5 — Do not use it when filing Form 1040 or 1040‑SR; claim excess tax as a credit on those forms.
- SRCForm p.5 — Check Form 4137 for unreported tip income.
- SRCForm p.5 — Additional Medicare Tax of 0.9% applies to wages above $200,000; report on Form 8959.
- SRCForm p.1 — Copy A downloaded from the website is for informational purposes only and may incur a penalty if filed with SSA.
- SRCForm p.2 — Send the entire page with Copy A of Form W-3SS to the SSA; photocopies are not acceptable.
- SRCForm p.6 — Box 2 is VI income tax withheld; Box 5 includes Medicare wages and tips.
- SRCForm p.7 — Keep Copy C for at least 3 years after the due date.
Common confusion points
Can I file the red Copy A printed from the website?
The red Copy A is for informational purposes only and cannot be scanned by the SSA.
→ Confirm you are using the scannable Copy A ordered from the IRS.
Do I need to staple the page with Copy A of Form W-3SS?
Photocopies are not acceptable and stapling is prohibited.
→ Ensure the page is not stapled, folded, or cut before mailing.
Should I use Box 11 when I have both a deferral and a distribution in the same year?
Box 11 is not intended for use when both occur in the same calendar year.
→ Leave Box 11 blank if you had both a deferral and a distribution.
Is the online fill‑in version acceptable for SSA filing?
The online printed version is not scannable; only official scannable forms are accepted.
→ Order the official scannable Copy A from the IRS.
Do I keep Copy C forever?
Retention requirement is at least three years after the due date.
→ Store Copy C for a minimum of three years, then it may be discarded.
Do I need to file Form W-2VI if I have no tax liability?
Notice to Employee says you may be eligible for a refund even if you do not have to file a return.
→ Review Form 1040 instructions to determine if filing is required.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 4137 — File to report unreported tip income
Questions about IRS Form W2VI
What is IRS Form W2VI used for?
Form W2VI records an employee's wages, tips, and any retirement deferrals for the year. Employers fill in the required boxes, especially Box 12 codes, and keep a copy for their records. The form must be filed electronically or mailed as instructed. Errors can trigger penalties.
Who must file IRS Form W2VI?
Employers must file IRS Form W2VI for each employee they pay wages or tips to.
What information does IRS Form W2VI require?
The form collects wages, tips, and retirement deferral amounts in Box 12, as well as up to two Treasury Tipped Occupation Codes for tipped workers.
Where do I file IRS Form W2VI?
File electronically through the SSA’s Employer W‑2 Filing Instructions and Information web page; paper copies must follow the SSA filing instructions provided with the form.
How do I complete IRS Form W2VI?
Employers complete the employer portion, entering wages and tips and the appropriate Box 12 codes, then add any Treasury Tipped Occupation Codes. They retain Copy C for at least three years after the filing deadline. Finally, they submit the form electronically via the SSA web page or mail the scannable Copy A as directed.
What happens if IRS Form W2VI is filed incorrectly?
Filing a non‑scannable Copy A can result in a penalty, and failing to retain Copy C for at least three years may jeopardize verification of Social Security earnings.
Can I file the red Copy A printed from the website?
The red Copy A is for informational purposes only and cannot be scanned by the SSA. Confirm you are using the scannable Copy A ordered from the IRS.
Do I need to staple the page with Copy A of Form W-3SS?
Photocopies are not acceptable and stapling is prohibited. Ensure the page is not stapled, folded, or cut before mailing.
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