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If you are filing an amended return, check the amended return box. A separate amended return must be filed for each period. The amended return must show all tax columns as corrected, not the difference(s). The amended return will replace the original return in its entirety.
Use this form to reconcile the amount of backup withholding remitted with the total reported on Forms W-2G.
If additional tax is due, put the amount on line 3A. Compute penalty at the larger of 5% (.05) of the balance due for the first month you are late and 1/2% (.005) additional penalty for each additional month you are late. The maximum penalty is 12% (.12), and the minimum penalty is $5.00.
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