A
- Additional Medicare tax withheld,
Additional Medicare Tax., Group-term life insurance., Railroad employers (not applicable to Forms W-2AS, W-2GU, or W-2VI)., Box 6—Medicare tax withheld., Code B—Uncollected Medicare tax on tips., Code N—Uncollected Medicare tax on taxable cost of group-term life insurance over $50,000 (for former employees).
- Adoption benefits, Adoption benefits., Box 3—Social security wages., Code T—Adoption benefits.
- Agent reporting, Agent reporting.
- Agricultural employers, Employee's social security and Medicare taxes paid by employer.
- Allocated tips, Box 8—Allocated tips (not applicable to Forms W-2AS, W-2GU, or W-2VI).
- American Samoa,
American Samoa.
- Archer MSA, Archer MSA., Box 1—Wages, tips, other compensation., Code R—Employer contributions to an Archer MSA.
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-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 section 409A on a nonqualified deferred compensation plan.
- 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.
D
- Deceased employee's wages, Deceased employee's wages.
- Dependent care benefits, Box 10—Dependent care benefits (not applicable to Forms W-2AS, W-2GU, or W-2VI).
- Designated Roth contributions, Designated Roth contributions., Box 1—Wages, tips, other compensation., Code AA—Designated Roth contributions under a section 401(k) plan., Code BB—Designated Roth contributions under a section 403(b) plan., Code EE—Designated Roth contributions under a governmental section 457(b) plan.
- Due date(s), Automatic extension for e-filers., When to file.
- DVD of tax products, How To Get Forms and Publications
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, 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
- 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.
- Future developments, Future developments.
G
- General Instructions for Forms W-2 and W-3, General Instructions for Forms W-2 and W-3
- Golden parachute payments, Golden parachute payments (not applicable to Forms W-2AS, W-2GU, or W-2VI)., Code K—20% excise tax on excess golden parachute payments (not applicable to Forms W-2AS, W-2GU, or W-2VI).
- Government employers, Government employers.
- Governmental section 457(b) plans, Distributions from governmental section 457(b) plans of state and local agencies.
- Group-term life insurance, Group-term life insurance., Box 3—Social security wages., Code C—Taxable cost of group-term life insurance over $50,000.
- Guam,
Guam.
H
- Health flexible spending arrangement (FSA),
$2,500 limit on health flexible spending arrangement (FSA). , Health flexible spending arrangement (FSA).
- Health savings account (HSA), Health savings account (HSA)., Code W—Employer contributions to a health savings account (HSA).
- Help, Need Help?
- Household employers, Household employers., Employee's social security and Medicare taxes paid by employer.
- How to complete Form W-2, How to complete Form W-2.
- How to get forms and publications, How To Get Forms and Publications, Internet., Mail., Phone.
M
- Medicare tax withheld,
Additional Medicare Tax., 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.
S
- Scholarship and fellowship grants, Scholarship and fellowship grants.
- Shipping and mailing Form W-2, Shipping and mailing.
- Sick pay, Sick pay., Code J—Nontaxable sick pay.
- Signing bonuses, Box 3—Social security wages.
- SIMPLE retirement account, SIMPLE retirement account., Box 3—Social security wages., Code S—Employee salary reduction contributions under a section 408(p) SIMPLE plan.
- Social security number (SSN), Taxpayer identification numbers (TINs)., Box a—Employee's social security number.
- Social security tax withheld, Employee social security tax withholding., Box 4—Social security tax withheld.
- Social security tips, Box 7—Social security tips.
- Social security wages, Box 3—Social security wages.
- Special reporting situations for Form W-2, Special Reporting Situations for Form W-2
- Specific instructions for Form W-2, Specific Instructions for Form W-2
- State and local tax information, Boxes 15 through 20—State and local income tax information (not applicable to Forms W-2AS, W-2GU, or W-2VI).
- Statutory employee, Box 1—Wages, tips, other compensation., Box 13—Checkboxes.
- Substitute forms,
Substitute forms., Form W-2., Form W-2c.
- Successor/predecessor employers, Successor/predecessor employers.
T
- Taxpayer identification numbers (TINs), Taxpayer identification numbers (TINs)., ITINs for aliens.
- Terminating a business, Terminating a business.
- Third-party sick pay, Box 13—Checkboxes.
- Tips, Box 1—Wages, tips, other compensation., Box 5—Medicare wages and tips., Box 7—Social security tips., Box 8—Allocated tips (not applicable to Forms W-2AS, W-2GU, or W-2VI)., Code A—Uncollected social security or RRTA tax on tips., Code B—Uncollected Medicare tax on tips.
- TTY/TDD equipment, TTY/TDD equipment.
U
- U.S. possessions, Forms W-2 for U.S. possessions., Copy 1.,
American Samoa.,
Guam.,
United States Virgin Islands.,
Commonwealth of the Northern Mariana Islands.
- Uncollected taxes on group-term life insurance, 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).
- Uncollected taxes on tips, Code A—Uncollected social security or RRTA tax on tips., Code B—Uncollected Medicare tax on tips.
- Undeliverable Forms W-2, Undeliverable Forms W-2.
- United States Virgin Islands,
United States Virgin Islands.
- USERRA contributions, Uniformed Services Employment and Reemployment Rights Act of 1994 (USERRA) makeup amounts to a pension plan., Codes D through H, S, Y, AA, BB, and EE., Box 14—Other.
W
- Wages, Box 1—Wages, tips, other compensation.
- Waiver from e-filing,
Waiver from e-filing.
- When to file, When to file.
- When to furnish Forms W-2 to employees, Furnishing Copies B, C, and 2 to employees.
- Where to file, Where to file paper Forms W-2 and W-3., Copy 1.
- Who may sign, Who may sign Form W-3.
- Who must file, Who must file Form W-2., Who must file Form W-3.
