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

Retirement Plan FAQs Regarding Contributions - Are Retirement Plan Contributions Subject to Withholding for FICA, Medicare or Federal Income Tax?

It depends on the type of contribution. Generally, these withholding rules apply:

  Social Security (FICA) and Medicare Federal income tax
Employee elective salary deferrals – pre-tax Yes No
Employee elective salary deferrals – Roth Yes Yes
Employer matching and nonelective contributions No No

See Publication 15-A, Employer’s Supplemental Tax Guide, for details and special rules for plans sponsored by government or nonprofit organizations.

Form W-2 reporting for retirement plan contributions

  • Box 1 (Wages) – Don’t include pre-tax contributions made under a salary reduction agreement.
  • Box 3 & 5 (Social Security and Medicare wages) - Include all employee pre-tax, after-tax and designated Roth contributions.
  • Box 12 (Codes) - Enter appropriate codes to show elective deferrals and designated Roth contributions to different plan types.  Separate codes indicate excess elective deferrals. See the Code Reference Chart in the form instructions.
  • Box 13 (Checkboxes) – Check the box if the employee was an active participant in a retirement plan. See the decision chart in the form instructions for help making this determination.
  • Box 14 (Other) – You may enter the amount of employer matching and nonelective contributions made to the plan and the amount of voluntary or mandatory employee after-tax contributions (not including Roth).

See the Instructions for Forms W-2 and W-3 for details.