Index

B

Business Services Online (BSO), Business Services Online (BSO).

C

Calendar year basis, Calendar year basis.
Clergy and religious workers, Clergy and religious workers.
Codes for box 12, Form W-2, Box 12—Codes.
Common errors, Common Errors on Forms W-2
Commonwealth of the Northern Mariana Islands, Commonwealth of the Northern Mariana Islands.
Control number, Box d—Control number.
Corrections and void Forms W-2, Correcting wage reports., Void.
Cost of employer-sponsored health coverage, Reporting the cost of group health insurance coverage., Code DD—Cost of employer-sponsored health coverage.

E

E-filing, E-filing., Help with e-filing.
Earned income credit (EIC) notice, Earned income credit (EIC) notice (not applicable to Forms W-2AS, W-2GU, and W-2VI).
Educational assistance programs, Educational assistance programs., Box 1—Wages, tips, other compensation.
Election workers, Election workers.
Elective deferrals, Code D—Elective deferrals under section 401(k) cash or deferred arrangement (plan)., Code E—Elective deferrals under a section 403(b) salary reduction agreement., Code F—Elective deferrals under a section 408(k)(6) salary reduction SEP., Code G—Elective deferrals and employer contributions (including nonelective deferrals) to any governmental or nongovernmental section 457(b) deferred compensation plan., Code H—Elective deferrals under section 501(c)(18)(D) tax-exempt organization plan.
Electronic employee statements, Electronic statements for employees.
Employee business expense reimbursements, Employee business expense reimbursements., Box 1—Wages, tips, other compensation., Code L—Substantiated employee business expense reimbursements.
Employee's name and address, Boxes e and f—Employee's name and address.
Employee's taxes paid by employer, Employee's social security and Medicare taxes paid by employer., Box 1—Wages, tips, other compensation.
Employer identification number (EIN), Box b—Employer identification number (EIN).
Employer's name and address, Form W-3c, box b., Box c—Employer's name, address, and ZIP code.
Employment tax information, Employment tax information.
Extensions, Automatic extension for e-filers., Extension to file., Extension of time to furnish Forms W-2 to employees.

F

Fellowship grants, Scholarship and fellowship grants.
Foreign agricultural workers, Foreign agricultural workers., Foreign agricultural workers.
Form 944 or 944-SS, Form 944.
Form W-2 Copy 1, Copy 1.
Forms W-2 for U.S. possessions, Forms W-2 for U.S. possessions.
Free tax services, Free tax services.
Fringe benefits, Fringe benefits., Box 1—Wages, tips, other compensation.
Furnishing Forms W-2 to employees, Furnishing Copies B, C, and 2 to employees.

I

Income tax withheld, Box 2—Federal income tax withheld.
Individual taxpayer identification number (ITIN), Taxpayer identification numbers (TINs)., ITINs for aliens.
Information reporting customer service site, Information reporting customer service site.

K

Kind of Employer, Form W-3, Kind of Employer.

L

Lost Form W-2—reissued statement, Lost Form W-2—reissued statement.

M

Medicare tax withheld, Box 6—Medicare tax withheld.
Medicare wages and tips, Box 5—Medicare wages and tips.
Military differential pay, Military differential pay., Military differential pay.
Military employers, Box 11—Nonqualified plans.
Military Spouses Residency Relief Act (MSRRA), Military Spouses Residency Relief Act (MSRRA).
Moving expenses, Moving expenses., Code P—Excludable moving expense reimbursements paid directly to employee.
Multiple Forms W-2 issued to employee, Multiple forms.

P

Penalties, Penalties

R

Railroad employers, Railroad employers (not applicable to Forms W-2AS, W-2GU, or W-2VI).
Repayments, wages received in error, Repayments.
Retirement plans, Box 13—Checkboxes.

V

Void Forms W-2, Void.

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