Instructions For Forms W-2 And W-3 - 2010 Page 15
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15Form W-2 Reference Guide for Box 12 Codes (See the box 12 instructions.)
A
Uncollected social security or RRTA tax
J
Nontaxable sick pay
S
Employee salary reduction contributions
on tips
under a section 408(p) SIMPLE
B
Uncollected Medicare tax on tips
K
20% excise tax on excess golden
T
Adoption benefits
parachute payments
C
Taxable cost of group-term life insurance
L
Substantiated employee business expense V
Income from exercise of nonstatutory
over $50,000
reimbursements
stock option(s)
D
Elective deferrals under a section 401(k)
M
Uncollected social security or RRTA tax on W
Employer contributions (including
cash or deferred arrangement plan
taxable cost of group-term life insurance
employee contributions through a
(including a SIMPLE 401(k) arrangement)
over $50,000 (for former employees)
cafeteria plan) to an employee’s health
savings account (HSA)
E
Elective deferrals under a section 403(b)
N
Uncollected Medicare tax on taxable cost
Y
Deferrals under a section 409A
salary reduction agreement
of group-term life insurance over $50,000
nonqualified deferred compensation
(for former employees)
plan
F
Elective deferrals under a section
P
Excludable moving expense
Z
Income under section 409A on a
408(k)(6) salary reduction SEP
reimbursements paid directly to employee
nonqualified deferred compensation
plan
G
Elective deferrals and employer
Q
Nontaxable combat pay
AA
Designated Roth contributions under a
contributions (including nonelective
section 401(k) plan
deferrals) to a section 457(b) deferred
compensation plan
H
Elective deferrals under a section
R
Employer contributions to an Archer MSA
BB
Designated Roth contributions under a
501(c)(18)(D) tax-exempt organization
section 403(b) plan
plan
Index
A
G
S
Adoption benefits . . . . . . . . . . . . . . . . . . . . . . . . 4, 10, 12
Getting forms, publications, and help . . . . . . . . . . . 1, 2
Scholarships . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
Advance EIC payment . . . . . . . . . . . . . . . . . . . . . . . . . 10
Golden parachute payments . . . . . . . . . . . . . . . . . . 6, 11
Shipping and mailing . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Agent reporting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Government employers . . . . . . . . . . . . . . . . . . . . . . 6, 13
Sick pay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7, 11, 14
Agricultural employers . . . . . . . . . . . . . . . . . . . . . . . 5, 13
Group-term life insurance . . . . . . . . . . . . . . . . 6, 10, 11
Signing bonuses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Allocated tips . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
SIMPLE retirement account . . . . . . . . . . . . 7, 10, 11, 12
Archer MSA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4, 9, 12
Social security number . . . . . . . . . . . . . . . . . . . . . . . . . . 8
H
Social security number (SSN) . . . . . . . . . . . . . . . . . . . . 3
Health savings account (HSA) . . . . . . . . . . . . . . . . 6, 12
Social security tax withheld . . . . . . . . . . . . . . . . . . . . . 10
C
Help . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Social security wages/tips . . . . . . . . . . . . . . . . . . . . . . 10
Calendar year basis . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Household employers . . . . . . . . . . . . . . . . . . . . . . . . 5, 13
State and local tax information . . . . . . . . . . . . . . . . . . 13
Clergy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
How to complete Form W-2 . . . . . . . . . . . . . . . . . . . . . . 8
Statutory employee . . . . . . . . . . . . . . . . . . . . . . . . . . 9, 12
Codes for box 12, Form W-2 . . . . . . . . . . . . . . . . . . . . 10
How to complete Form W-3 . . . . . . . . . . . . . . . . . . . . . 13
Substitute forms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Corrections and void Forms W-2 . . . . . . . . . . . . . . . 4, 8
How to get forms and publications . . . . . . . . . . . . . . . . 2
Successor/predecessor employers . . . . . . . . . . . . . . . 7
D
I
T
Deceased employee’s wages . . . . . . . . . . . . . . . . . . . . 4
Income tax withheld . . . . . . . . . . . . . . . . . . . . . . . . . 9, 14
Taxpayer identification numbers (TINs) . . . . . . . . . . . 3
Deferred compensation . . . . . . . . . . . . . . . . . . . . . . . . 14
Terminating a business . . . . . . . . . . . . . . . . . . . . . . . . . 7
Dependent care benefits . . . . . . . . . . . . . . . . . . . . . . . 10
M
Tips . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9, 10, 11
Designated Roth contributions . . . . . . . . . . . . . . . . . 5, 9
Medicare tax withheld . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Due date(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1, 2
Medicare wages and tips . . . . . . . . . . . . . . . . . . . . . . . 10
U
Military employers . . . . . . . . . . . . . . . . . . . . . . . . . 10, 13
Uncollected taxes on group-term life
E
Moving expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6, 12
insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
Earned income credit notification . . . . . . . . . . . . . . . . . 1
Multiple Forms W-2 issued to employee . . . . . . . . . . . 8
Uncollected taxes on tips . . . . . . . . . . . . . . . . . . . . . . . 11
Educational assistance programs . . . . . . . . . . . . . . 5, 9
Undeliverable Forms W-2 . . . . . . . . . . . . . . . . . . . . . . . 3
Election workers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
N
USERRA contributions . . . . . . . . . . . . . . . . . . . 7, 11, 13
Elective deferrals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
Nonqualified deferred compensation plans . . . . . . 1, 6
Electronic reporting . . . . . . . . . . . . . . . . . . . . . . . . . . . 1, 3
Nonqualified plans . . . . . . . . . . . . . . . . . . . . . . . . . 10, 14
V
Employee business expense reimbursements . . . . 5,
Nonstatutory stock option(s) . . . . . . . . . . . . . . . . . . . . 12
9, 12
Void Forms W-2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4, 8
Employee’s taxes paid by employer . . . . . . . . . . . . 5, 9
P
Employer identification number (EIN) . . . . . . . 3, 8, 13
W
Penalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
Errors, common . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Wages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
Extension to file/furnish Form(s) W-2 . . . . . . . . . . . 2, 3
When and where to file . . . . . . . . . . . . . . . . . . . . . . . . 2, 3
R
When to furnish Forms W-2 to employees . . . . . . . . . 3
Railroad employers . . . . . . . . . . . . . . . . . . . . . . . . . . 6, 13
F
Who must file Forms W-2 and W-3 . . . . . . . . . . . . . . . 2
Reconciling Forms W-2, W-3, 941, 943, 944, CT-1,
Fellowship grants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
■
and Schedule H (Form 1040) . . . . . . . . . . . . . . . . . 14
Fringe benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5, 9
Religious workers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Furnishing Forms W-2 to employees . . . . . . . . . . . . . . 3
Repayments, wages received in error . . . . . . . . . . . . . 6
-15-
Instructions for Forms W-2 and W-3 (2010)
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