Instructions For Form W-2 - Tax Reporting For Commonwealth Employees (Boston, Ma) - 2016 Page 2
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1
2Box 1: The Federal taxable income is equal to
employee’s Total Gross Pay (less reimburse-
ments) from pay stub for period ending Decem-
Box 5: Wages subject to Medicare
ber 24, 2016 and paid on December 30, 2016.
Box 13: These Boxes will be check or left
tax are equal to employee’s Total
Plus
unchecked by your employer.
Gross Pay from pay stub for period
•Imputed (Non-cash) benefits listed in Boxes
· A statutory employee is someone who is
ending December 24, 2016 and paid
12C, 14P, 14S, 14T.
treated like an employee but didn’t
on December 30, 2016
Minus
have any taxes withheld from their
Plus
• Dependent Care Assistance Plan contributions
paycheck (this occurs frequently
• Non-cash benefits listed in Boxes
and fees (Box 10).
with employees who are 100% com-
12C, 14P, 14S, 14T.
• Tax Sheltered Annuity contributions (Box 12E).
mission).
Office of the Comptroller
Minus
• OBRA 90 Alternative Retirement Plan contribu-
· Retirement Plan box checked means you
1 Ashburton Place, 9th Floor
• Dependent Care Assistance Plan
tions and elective Deferred Compensation (Box
have a retirement plan which may
contributions and fees (Box 10).
Boston, MA 02108
12G).
limit you to get tax incentives for
• Pretax Qualified Transportation
• Pretax Health Care Spending Account contribu-
other retirement plans .
(up to monthly limits).
tions and fees (Box 14O).
Third-party sick pay means that you
·
• Pretax Health and Pretax Basic
• Pretax Qualified Transportation (up to monthly
received payments for sick time from
Life Insurance premiums (Box
limits).
a company other than the one that
14Z).
• Pretax Retirement contributions (Box 14Y).
employed such as their insurance
• Pretax Health and Pretax Basic Life Insurance
company.
premiums (Box 14Z).
Box 2: Total
amount of Federal
tax withheld
Box 6: Amount
of Medicare tax
withheld
Box 10: Total Dependent
Care Assistance Plan
(DCAP) deductions ex-
cluded from Boxes 1, 5
12C The cost of Group Term
Life Insurance over $50,000 –
Imputed Income, included in
Boxes 1, 5 and 16.
12DD Informational only - Cost
of employer-sponsored health
coverage. The amount reported
is not taxable.
Box 16: Total amount
Box 17: Total amount
12E 403(b) Contributions
of state taxable wages
of State tax withheld
made to a Tax Sheltered Annui-
ty (TSA), excluded in Boxes 1
and 16.
Box 14
W-2 Box ID Description
Instruction
12EE Roth Contribution includ-
ID
ed in Boxes 1, 5 and 16.
12G Elective and non-elective
M
MGL c. 3 s. 98 Per Diem (Paid)
Added in Boxes 1, 5, and 16.
(OBRA 90 Alternative Retire-
Health Care Spending Account and HCFA
ment) 457 contributions to the
O
Subtracted from Boxes 1, 5, and 16.
Fee—Pre-Tax
Deferred Compensation
“SMART” Plan excluded in Box-
P
Parking and other Imputed Income
Added in Boxes 1, 5, and 16.
es 1 and 16.
12P Excludable moving ex-
R
MGL c. 3 s. 98 Expenses (Paid)
Added in Boxes 1, 5, and 16.
pense reimbursements paid
S
Personal Use Auto—Imputed Income
Added in Boxes 1, 5, and 16.
directly to employee (not in-
cluded in Boxes 1, 5, or 16).
Added in Boxes 1, 5, and 16.
T
Housing Allowance—Imputed
(Cash housing is already included)
Y
Retirement—Pre-Tax Federal
Subtracted from Box 1.
Z
Health and Life Insurance—Pre-Tax
Subtracted from Boxes 1, 5, and 16.
Additional information for W-2 forms can be found at
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