Internal Revenue Service United States Department of the Treasury

General Instructions for Forms W-2 and W-3 (2012)

(Including Forms W-2AS, W-2GU, W-2VI, W-3SS, W-2c, and W-3c)

Section references are to the Internal Revenue Code unless otherwise noted.

2012


Table of Contents

  • General Instructions for Forms W-2 and W-3 - Introductory Material
    • What's New
      • Reminders
        • Need Help?
          • How To Get Forms and Publications
            • Common Errors on Forms W-2
          • General Instructions for Forms W-2 and W-3
            • Special Reporting Situations for Form W-2
              • Penalties
                • Specific Instructions for Form W-2
                  • ITINs for aliens.
                  • Code V—Income from the exercise of nonstatutory stock option(s).
                  • Code W—Employer contributions to a health savings account (HSA).
                  • Code Y—Deferrals under a section 409A nonqualified deferred compensation plan.
                  • Code Z—Income under section 409A on a nonqualified deferred compensation plan.
                  • Code AA—Designated Roth contributions under a section 401(k) plan.
                  • Code BB—Designated Roth contributions under a section 403(b) plan.
                  • Code DD—Cost of employer-sponsored health coverage.
                  • Code EE—Designated Roth contributions under a governmental section 457(b) plan.
              • General Instructions for Forms W-2 and W-3 - Additional Material
                • Index
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