Index

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.
Code AA—Designated Roth contributions under a section 401(k) plan, Code AA—Designated Roth contributions under a section 401(k) plan.
Code A—Uncollected social security or RRTA tax on tips, Code A—Uncollected social security or RRTA tax on tips.
Code BB—Designated Roth contributions under a section 403(b) plan, Code BB—Designated Roth contributions under a section 403(b) plan.
Code B—Uncollected Medicare tax on tips, Code B—Uncollected Medicare tax on tips.
Code C—Taxable cost of group-term life insurance over $50,000, Code C—Taxable cost of group-term life insurance over $50,000.
Code DD—Cost of employer-sponsored health coverage, Code DD—Cost of employer-sponsored health coverage.
Code D—Elective deferrals under a section 403(b) salary reduction agreement, Code E—Elective deferrals under a section 403(b) salary reduction agreement.
Code D—Elective deferrals under section 401(k) cash or deferred arrangement (plan), Code D—Elective deferrals under section 401(k) cash or deferred arrangement (plan).
Code EE—Designated Roth contributions under a governmental section 457(b) plan, Code EE—Designated Roth contributions under a governmental section 457(b) plan.
Code E—Elective deferrals under a section 408(k)(6) salary reduction SEP, 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 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, Code H—Elective deferrals under section 501(c)(18)(D) tax-exempt organization plan.
Code J—Nontaxable sick pay, Code J—Nontaxable sick pay.
Code K—20% excise tax on excess golden parachute payments, Code K—20% excise tax on excess golden parachute payments (not applicable to Forms W-2AS, W-2CM, W-2GU, or W-2VI).
Code L—Substantiated employee business expense reimbursements, Code L—Substantiated employee business expense reimbursements.
Code M—Uncollected social security or RRTA tax on taxable cost of group-term life insurance over $50,000 (for former employees)., Code M—Uncollected social security or RRTA tax on taxable cost of group-term life insurance over $50,000 (for former employees).
Code N—Uncollected Medicare tax on taxable cost of group-term life insurance over $50,000 (for former employees), Code N—Uncollected Medicare tax on taxable cost of group-term life insurance over $50,000 (for former employees).
Code P—Excludable moving expense reimbursements paid directly to employee, Code P—Excludable moving expense reimbursements paid directly to employee.
Code Q—Nontaxable combat pay, Code Q—Nontaxable combat pay.
Code R—Employer contributions to an Archer MSA, Code R—Employer contributions to an Archer MSA.
Code S—Employee salary reduction contributions under a section 408(p) SIMPLE plan, Code S—Employee salary reduction contributions under a section 408(p) SIMPLE plan.
Code T—Adoption benefits, Code T—Adoption benefits.
Code V—Income from the exercise of nonstatutory stock option(s), Code V—Income from the exercise of nonstatutory stock option(s).
Code W—Employer contributions to a health savings account (HSA), Code W—Employer contributions to a health savings account (HSA).
Code Y—Deferrals under a section 409A nonqualified deferred compensation plan, Code Y—Deferrals under a section 409A nonqualified deferred compensation plan.
Code Z—Income under section 409A on a nonqualified deferred compensation plan, Code Z—Income under a nonqualified deferred compensation plan that fails to satisfy section 409A.
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, Correcting wage reports.
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-2CM, 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 (or railroad retirement taxes, if applicable) paid by employer., Box 1—Wages, tips, other compensation.
Employer identification number (EIN), Box b—Employer identification number (EIN).
Employer's name and address, Box c—Employer's name, address, and ZIP code.
Employment tax information, Employment tax information.
Extensions, Extension to file., Extension of time to furnish Forms W-2 to employees.

F

Federal income tax withheld, Box 2—Federal income tax withheld.
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

Individual taxpayer identification number (ITIN), Taxpayer identification numbers (TINs)., ITINs for aliens.
Information reporting customer service site, Information reporting customer service site.
IRS.gov, Internet.

L

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

P

Penalties, Penalties
Civil damages for fraudulent filing of Forms W-2,
Exceptions to the penalty, Exceptions to the penalty., Exceptions to the penalty.
Failure to file correct information returns by the due date, Failure to file correct information returns by the due date.
Failure to furnish correct payee statements, Failure to furnish correct payee statements.
Intentional disregard of filing requirements, Intentional disregard of filing requirements.
Intentional disregard of payee statement requirements, Intentional disregard of payee statement requirements.
Small businesses, Small businesses.

R

Railroad employers, Railroad employers (not applicable to Forms W-2AS, W-2CM, W-2GU, or W-2VI).
Repayments, wages received in error, Repayments.
Retirement Plan Checkbox Decision Chart, Reporting aide charts.
Retirement plans, Box 13—Checkboxes.

V

Void Forms W-2, Void.

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