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Form W-2 Reference Guide for Box 12 Codes (See the box 12 instructions.)

Uncollected social security or RRTA tax

Elective deferrals to a section

Employer contributions to an Archer

on tips

501(c)(18)(D) tax-exempt organization

MSA

plan

Uncollected Medicare tax on tips

Nontaxable sick pay

Employee salary reduction

contributions under a section 408(p)

SIMPLE

Taxable cost of group-term life insurance

20% excise tax on excess golden

over $50,000

parachute payments

Adoption benefits

Elective deferrals to a section 401(k) cash

Income from exercise of nonstatutory

or deferred arrangement

stock option(s)

(including a SIMPLE 401(k) arrangement) L

Substantiated employee business

Employer contributions to an

expense reimbursements (federal rate)

employee’s Health Savings Account

(HSA)

Elective deferrals under a section 403(b)

Uncollected social security or RRTA tax

Deferrals under a section 409A

salary reduction agreement

on taxable cost of group-term life (for

nonqualified deferred compensation

former employees)

plan

Elective deferrals under a section

Uncollected Medicare tax on taxable cost

Income under section 409A on a

408(k)(6) salary reduction SEP

of group-term life insurance over $50,000

nonqualified deferred compensation

(for former employees)

plan

Elective deferrals and employer

Excludable moving expense

Designated Roth contributions to a

contributions (including nonelective

reimbursements paid directly to employee

section 401(k) plan

deferrals) to a section 457(b) deferred

compensation plan (state and local

Nontaxable combat pay

Designated Roth contributions under a

government and tax-exempt employers)

section 403(b) salary reduction

agreement

Index

Golden parachute payments . . . . . . . . . . . . . . . . . . 6, 12

Address correction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

Government employers . . . . . . . . . . . . . . . . . . . . . . 6, 14

Scholarships . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

Adoption benefits . . . . . . . . . . . . . . . . . . . . . . . . 4, 10, 12

Group-term life insurance . . . . . . . . . . . . . . . . 6, 10, 11

Shipping and mailing . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

Advance EIC payment . . . . . . . . . . . . . . . . . . . . . . . . . 10

Sick pay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7, 12, 14

Agent reporting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

Signing bonuses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

Agricultural employers . . . . . . . . . . . . . . . . . . . . . . . 6, 14

SIMPLE retirement account . . . . . . . . . . . . . . . 7, 10, 12

Health Savings Account (HSA) . . . . . . . . . . . . . . . . 6, 13

Allocated tips . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

Social security number (SSN) . . . . . . . . . . . . . . . . . . . . 4

Help . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

Archer MSA . . . . . . . . . . . . . . . . . . . . . . . . . . 4, 9, 10, 12

Social security number . . . . . . . . . . . . . . . . . . . . . . . . . . 9

Household employers . . . . . . . . . . . . . . . . . . . . . 2, 6, 14

Social security tax withheld . . . . . . . . . . . . . . . . . . . . . 10

How to complete Form W-2 . . . . . . . . . . . . . . . . . . . . . . 8

Social security wages/tips . . . . . . . . . . . . . . . . . . . . . . 10

How to complete Form W-3 . . . . . . . . . . . . . . . . . . . . . 14

State and local tax information . . . . . . . . . . . . . . . . . . 14

Calendar year basis . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

How to get forms and publications . . . . . . . . . . . . . . . . 2

Statutory employee . . . . . . . . . . . . . . . . . . . . . . . . 10, 13

Clergy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

Substitute forms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

Codes for box 12, Form W-2 . . . . . . . . . . . . . . . . . . . . 11

Successor/predecessor employers . . . . . . . . . . . . . . . 7

Corrections and void Forms W-2 . . . . . . . . . . . . . . . 4, 9

Income tax withheld . . . . . . . . . . . . . . . . . . . . . . . 10, 14

Taxpayer identification numbers (TINs) . . . . . . . . . . . 4

Deceased employee’s wages . . . . . . . . . . . . . . . . . . . . 5

Lost Form W-2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

Terminating a business . . . . . . . . . . . . . . . . . . . . . . . . . 7

Deferred compensation . . . . . . . . . . . . . . . . . . . . 10, 14

Tips . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9, 10, 11

Dependent care benefits . . . . . . . . . . . . . . . . . . . . . . . 10

Designated Roth contributions . . . . . . . . . . . . . . . . 5, 10

Medicare tax withheld . . . . . . . . . . . . . . . . . . . . . . . . . . 10

Due date(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1, 3

Medicare wages and tips . . . . . . . . . . . . . . . . . . . . . . . 10

Uncollected taxes on group-term life

Military employers . . . . . . . . . . . . . . . . . . . . . . . . . 11, 14

insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

Moving expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6, 12

Uncollected taxes on tips . . . . . . . . . . . . . . . . . . . . . . . 11

Earned income credit notification . . . . . . . . . . . . . . . . . 1

Multiple Forms W-2 issued to employee . . . . . . . . . . . 9

Undeliverable Forms W-2 . . . . . . . . . . . . . . . . . . . . . . . 3

Educational assistance programs . . . . . . . . . . . . . . 5, 9

USERRA contributions . . . . . . . . . . . . . . . . . . . 7, 12, 13

Election workers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

Elective deferrals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

Nonqualified deferred compensation plans . . . . . . 1, 7

Electronic reporting . . . . . . . . . . . . . . . . . . . . . . . . . . . 1, 3

Nonqualified plans . . . . . . . . . . . . . . . . . . . . . . 10, 11, 14

Void Forms W-2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4, 9

Employee business expense reimbursements . . . . 5,

Nonstatutory stock option(s) . . . . . . . . . . . . . . . . . . . . 13

9, 12

Employee’s taxes paid by employer . . . . . . . . . . . 6, 10

Employer identification number (EIN) . . . . . . . 4, 9, 14

Wages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

Errors, common . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

Penalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

When and where to file . . . . . . . . . . . . . . . . . . . . . . . . . . 3

Extension to file/furnish Form(s) W-2 . . . . . . . . . . . . . 3

When to furnish Forms W-2 to employees . . . . . . . . . 3

Who must file Forms W-2 and W-3 . . . . . . . . . . . . . . . 2

Railroad employers . . . . . . . . . . . . . . . . . . . . . . . . . . 7, 14

Fellowship grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

Reconciling Forms W-2, W-3, 941, 943, 944, CT-1,

Fringe benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6, 9

and Schedule H (Form 1040) . . . . . . . . . . . . . . . . . 15

Furnishing Forms W-2 to employees . . . . . . . . . . . . . . 3

Reissued Form W-2 . . . . . . . . . . . . . . . . . . . . . . . . . . 5, 6

Religious workers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

Repayments, wages received in error . . . . . . . . . . . . . 7

Getting forms, publications, and help . . . . . . . . . . . . . 2

-16-

Instructions For Forms W-2 And W-3 - Wage And Tax Statement And Transmittal Of Wage And Tax Statements - 2006 Page 20

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