Instructions For Forms W-2 And W-3 - Wage And Tax Statement And Transmittal Of Wage And Tax Statements - 2017 Page 18

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amount in box 12a of Form W-2. Report in box 12 any
by the employee for the year for dependent care
items that are listed as codes A through EE. Do not report
assistance (plus any employer matching contributions
in box 12 section 414(h)(2) contributions (relating to
attributable to dependent care). Also see Notice 2005-42,
certain state or local government plans). Instead, use
2005-23 I.R.B. 1204, available at
IRS.gov/irb/
box 14 for these items and any other information that you
2005-23_IRB/ar11.html.
wish to give to your employee. For example, union dues
and uniform payments may be reported in box 14.
Box 11—Nonqualified plans. The purpose of box 11 is
for the SSA to determine if any part of the amount
On Copy A (Form W-2), do not enter more
reported in box 1 or boxes 3 and/or 5 was earned in a
than four items in box 12. If more than four
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prior year. The SSA uses this information to verify that
items need to be reported in box 12, use a
they have properly applied the social security earnings
separate Form W-2 to report the additional items (but
test and paid the correct amount of benefits.
enter no more than four items on each Copy A (Form
W-2)). On all other copies of Form W-2 (Copies B, C,
Report distributions to an employee from a nonqualified
etc.), you may enter more than four items in box 12 when
plan or nongovernmental section 457(b) plan in box 11.
using an approved substitute Form W-2. See Multiple
Also report these distributions in box 1. Make only one
forms.
entry in this box. Distributions from governmental section
457(b) plans must be reported on Form 1099-R, not in
Use the IRS code designated below for the item you
box 1 of Form W-2.
are entering, followed by the dollar amount for that item.
Under nonqualified plans or nongovernmental 457(b)
Even if only one item is entered, you must use the IRS
plans, deferred amounts that are no longer subject to a
code designated for that item. Enter the code using a
substantial risk of forfeiture are taxable even if not
capital letter(s). Use decimal points but not dollar signs or
distributed. Report these amounts in boxes 3 (up to the
commas. For example, if you are reporting $5,300.00 in
social security wage base) and 5. Do not report in box 11
elective deferrals under a section 401(k) plan, the entry
deferrals included in boxes 3 and/or 5 and deferrals for
would be D 5300.00 (not A 5300.00 even though it is the
current year services (such as those with no risk of
first or only entry in this box). Report the IRS code to the
forfeiture).
left of the vertical line in boxes 12a through 12d and the
money amount to the right of the vertical line.
If you made distributions and also are reporting
any deferrals in boxes 3 and/or 5, do not complete
See the Form W-2 Reference Guide for Box 12 Codes.
!
box 11. See Pub. 957, Reporting Back Pay and
See also the detailed instructions next for each code.
CAUTION
Special Wage Payments to the Social Security
Code A—Uncollected social security or RRTA tax
Administration, and Form SSA-131, Employer Report of
on tips. Show the employee social security or Railroad
Special Wage Payments, for instructions on reporting
Retirement Tax Act (RRTA) tax on all of the employee's
these and other kinds of compensation earned in prior
tips that you could not collect because the employee did
years. However, do not file Form SSA-131 if this
not have enough funds from which to deduct it. Do not
situation applies and the employee was not 61 years
include this amount in box 4.
old or more during the tax year for which you are
Code B—Uncollected Medicare tax on tips. Show
filing Form W-2.
the employee Medicare tax or RRTA Medicare tax on tips
that you could not collect because the employee did not
Unlike qualified plans, NQDC plans do not meet the
have enough funds from which to deduct it. Do not show
qualification requirements for tax-favored status for this
any uncollected Additional Medicare Tax. Do not include
purpose. NQDC plans include those arrangements
this amount in box 6.
traditionally viewed as deferring the receipt of current
Code C—Taxable cost of group-term life insurance
compensation. Accordingly, welfare benefit plans, stock
over $50,000. Show the taxable cost of group-term life
option plans, and plans providing dismissal pay,
insurance coverage over $50,000 provided to your
termination pay, or early retirement pay are not generally
employee (including a former employee). See Group-term
NQDC plans.
life insurance. Also include this amount in boxes 1, 3 (up
Report distributions from NQDC or section 457 plans to
to the social security wage base), and 5. Include the
beneficiaries of deceased employees on Form
amount in box 14 if you are a railroad employer.
1099-MISC, not on Form W-2.
Codes D through H, S, Y, AA, BB, and EE. Use
Military employers must report military retirement
these codes to show elective deferrals and designated
payments on Form 1099-R.
Roth contributions made to the plans listed. Do not report
amounts for other types of plans. See the example for
Do not report special wage payments, such as
reporting elective deferrals under a section 401(k) plan,
accumulated sick pay or vacation pay, in box 11.
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later.
For more information on reporting special wage
payments, see Pub. 957.
The amount reported as elective deferrals and
designated Roth contributions is only the part of the
Box 12—Codes. Complete and code this box for all
employee's salary (or other compensation) that he or she
items described below. Note that the codes do not relate
did not receive because of the deferrals or designated
to where they should be entered in boxes 12a through 12d
Roth contributions. Only elective deferrals and designated
on Form W-2. For example, if you are only required to
Roth contributions should be reported in box 12 for all
report code D in box 12, you can enter code D and the
coded plans; except, when using code G for section
-18-
General Instructions for Forms W-2 and W-3 (2017)

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