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Thank you very much for your response, however based on the employer using a common taxpayer agent for the two legal entities (each with a unique FEIN), the employer is following the special reporting situation guidelines for W-2 agent reporting by using the FEIN of the agent in box b instead of the 2 held by the legal entities. The name of each employer is shown in box e, however TT won't recognize the overage because of the common FEIN. Is there another way to handle this at filing or is the 843 submission post filing the only course of action?