Instructions For Forms W-2 And W-3 - Wage And Tax Statement And Transmittal Of Wage And Tax Statements - 2017 Page 16
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33the name on the original card until you see the corrected
No exceptions to this treatment apply to household or
card.
agricultural wages.
Do not show titles or academic degrees, such as “Dr.,”
13. Designated Roth contributions made under a
“RN,” or “Esq.,” at the beginning or end of the employee's
section 401(k) plan, a section 403(b) salary reduction
name. Generally, do not enter “Jr.,” “Sr.,” or other suffix in
agreement, or a governmental section 457(b) plan. See
the “Suff.” box on Copy A unless the suffix appears on the
Designated Roth contributions.
card. However, the SSA still prefers that you do not enter
14. Distributions to an employee or former employee
the suffix on Copy A.
from an NQDC plan (including a rabbi trust) or a
Include in the address the number, street, and
nongovernmental section 457(b) plan.
apartment or suite number (or P.O. box number if mail is
15. Amounts includible in income under section 457(f)
not delivered to a street address). The U.S. Postal Service
because the amounts are no longer subject to a
recommends that no commas or periods be used in
substantial risk of forfeiture.
delivery addresses. For a foreign address, give the
16. Payments to statutory employees who are subject
information in the following order: city, province or state,
to social security and Medicare taxes but not subject to
and country. Follow the country's practice for entering the
federal income tax withholding must be shown in box 1 as
postal code. Do not abbreviate the country name.
other compensation. See Statutory employee.
Box 1—Wages, tips, other compensation. Show the
17. Cost of current insurance protection under a
total taxable wages, tips, and other compensation that you
compensatory split-dollar life insurance arrangement.
paid to your employee during the year. However, do not
18. Employee contributions to a health savings account
include elective deferrals (such as employee contributions
(HSA).
to a section 401(k) or 403(b) plan) except section 501(c)
19. Employer contributions to an HSA if includible in the
(18) contributions. Include the following.
income of the employee. See Health savings account
1. Total wages, bonuses (including signing bonuses),
(HSA).
prizes, and awards paid to employees during the year.
20. Amounts includible in income under an NQDC plan
See Calendar year basis.
because of section 409A. See Nonqualified deferred
2. Total noncash payments, including certain fringe
compensation plans under Special Reporting Situations
benefits. See Fringe benefits.
for Form W-2.
3. Total tips reported by the employee to the employer
21. Payments made to former employees while they are
(not allocated tips).
on active duty in the Armed Forces or other uniformed
4. Certain employee business expense
services.
reimbursements. See Employee business expense
22. All other compensation, including certain
reimbursements.
scholarship and fellowship grants. See Scholarship and
5. The cost of accident and health insurance
fellowship grants. Other compensation includes taxable
premiums for 2%-or-more shareholder-employees paid by
amounts that you paid to your employee from which
an S corporation.
federal income tax was not withheld. You may show other
6. Taxable benefits from a section 125 (cafeteria) plan
compensation on a separate Form W-2. See Multiple
if the employee chooses cash.
forms.
7. Employee contributions to an Archer MSA.
Box 2—Federal income tax withheld. Show the total
8. Employer contributions to an Archer MSA if
federal income tax withheld from the employee's wages
includible in the income of the employee. See Archer
for the year. Include the 20% excise tax withheld on
MSA.
excess parachute payments. See Golden parachute
9. Employer contributions for qualified long-term care
payments.
services to the extent that such coverage is provided
For Forms W-2AS, W-2CM, W-2GU, or W-2VI, show
through a flexible spending or similar arrangement.
the total American Samoa, CNMI, Guam, or U.S. Virgin
10. Taxable cost of group-term life insurance in excess
Islands income tax withheld.
of $50,000. See Group-term life insurance.
Box 3—Social security wages. Show the total wages
11. Unless excludable under Educational assistance
paid (before payroll deductions) subject to employee
programs, payments for non-job-related education
social security tax but not including social security tips and
expenses or for payments under a nonaccountable plan.
allocated tips. If reporting these amounts in a subsequent
See Pub. 970.
year (due to lapse of risk of forfeiture), the amount must
12. The amount includible as wages because you paid
be adjusted by any gain or loss. See Box 7—Social
your employee's share of social security and Medicare
security tips and Box 8—Allocated tips. Generally,
taxes (or railroad retirement taxes, if applicable). See
noncash payments are considered to be wages. Include
Employee's social security and Medicare taxes (or
employee business expense reimbursements reported in
railroad retirement taxes, if applicable) paid by employer.
box 1. If you paid the employee's share of social security
If you also paid your employee's income tax withholding,
and Medicare taxes rather than deducting them from
treat the grossed-up amount of that withholding as
wages, see Employee's social security and Medicare
supplemental wages and report those wages in boxes 1,
taxes (or railroad retirement taxes, if applicable) paid by
3, 5, and 7. (Use box 14 if railroad retirement taxes apply.)
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General Instructions for Forms W-2 and W-3 (2017)
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