Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return


Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

FAQs - Auto Enrollment - How does an employer report an employee's automatic enrollment contributions to a retirement plan?

An employer reports automatic enrollment contributions deducted from an employee’s wages on the employee’s Form W-2, Wage and Tax Statement, in accordance with this form’s instructions. Even though automatic enrollment contributions from an employee’s pre-tax wages are not treated as current income for federal or some states’ income tax purposes, they are included as wages subject to social security (FICA), Medicare and federal unemployment taxes (FUTA). Any automatic enrollment contributions deducted from an employee’s after-tax wages are current income for purposes of FICA, Medicare, FUTA, and federal and state income tax purposes.

Return to FAQs