Instructions For Forms W-2 And W-3 - Wage And Tax Statement And Transmittal Of Wage And Tax Statements - 2006 Page 3
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26Instructions for Employee
S—Employee salary reduction contributions under a section
(continued from back of
408(p) SIMPLE (not included in box 1)
Copy C)
T—Adoption benefits (not included in box 1). You must
F—Elective deferrals under a section 408(k)(6) salary
complete Form 8839, Qualified Adoption Expenses, to
reduction SEP
compute any taxable and nontaxable amounts.
G—Elective deferrals and employer contributions (including
V—Income from exercise of nonstatutory stock option(s)
nonelective deferrals) to a section 457(b) deferred
(included in boxes 1, 3 (up to social security wage base),
compensation plan
and 5)
H—Elective deferrals to a section 501(c)(18)(D) tax-exempt
W—Employer contributions to your Health Savings Account.
organization plan. See “Adjusted Gross Income” in the Form
Report on Form 8889, Health Savings Accounts (HSAs).
1040 instructions for how to deduct.
Y—Deferrals under a section 409A nonqualified deferred
J—Nontaxable sick pay (information only, not included in
compensation plan.
boxes 1, 3, or 5)
Z—Income under section 409A on a nonqualified deferred
K—20% excise tax on excess golden parachute payments.
compensation plan. This amount is also included in box 1. It
See “Total Tax” in the Form 1040 instructions.
is subject to an additional 20% tax plus interest. See “Total
L—Substantiated employee business expense
Tax” in the Form 1040 instructions.
reimbursements (nontaxable)
AA—Designated Roth contributions to a section 401(k) plan.
M—Uncollected social security or RRTA tax on taxable cost
BB—Designated Roth contributions under a section 403(b)
of group-term life insurance over $50,000 (former employees
salary reduction agreement.
only). See “Total Tax” in the Form 1040 instructions.
Box 13. If the “Retirement plan” box is checked, special
N—Uncollected Medicare tax on taxable cost of group-term
limits may apply to the amount of traditional IRA
life insurance over $50,000 (former employees only). See
contributions that you may deduct.
“Total Tax” in the Form 1040 instructions.
Note: Keep Copy C of Form W-2 for at least 3 years after
P—Excludable moving expense reimbursements paid
the due date for filing your income tax return. However, to
directly to employee (not included in boxes 1, 3, or 5)
help protect your social security benefits, keep Copy C
Q—Nontaxable combat pay. See the instructions for Form
until you begin receiving social security benefits, just in case
1040 or Form 1040A for details on reporting this amount.
there is a question about your work record and/or earnings
R—Employer contributions to your Archer MSA. Report on
in a particular year. Review the information shown on your
Form 8853, Archer MSAs and Long-Term Care Insurance
annual (for workers over 25) Social Security Statement.
Contracts.
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