Internal Revenue Bulletin:  2005-3 

January 18, 2005 

EMPLOYMENT TAX


Table of Contents

Announcement 2005-5 Announcement 2005-5

This announcement advises employers about a new Code Z for use on the 2005 Form W-2. This code will be used to identify income recognized due to participation in a nonqualified deferred compensation plan that fails to meet the requirements of section 409A of the Code. Similar reporting is required on Form 1099-MISC for nonemployees.


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