Instructions For Forms W-2 And W-3 - Wage And Tax Statement And Transmittal Of Wage And Tax Statements - 2017 Page 20
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33insurance coverage for periods during which an
Code Z—Income under a nonqualified deferred
employment relationship no longer exists, enter the
compensation plan that fails to satisfy section 409A.
amount of uncollected Medicare tax or RRTA Medicare
Enter all amounts deferred (including earnings on
tax on the coverage in box 12. Do not show any
amounts deferred) that are includible in income under
uncollected Additional Medicare Tax. Do not include this
section 409A because the NQDC plan fails to satisfy the
amount in box 6. Also see Group-term life insurance.
requirements of section 409A. Do not include amounts
properly reported on a Form 1099-MISC, corrected Form
Code P—Excludable moving expense
1099-MISC, Form W-2, or Form W-2c for a prior year.
reimbursements paid directly to employee. Show the
Also, do not include amounts that are considered to be
total moving expense reimbursements that you paid
subject to a substantial risk of forfeiture for purposes of
directly to your employee for qualified (deductible) moving
section 409A. For more information, see Regulations
expenses. See Moving expenses.
sections 1.409A-1, -2, -3, and -6; and Notice 2008-115.
Code Q—Nontaxable combat pay. If you are a
military employer, report any nontaxable combat pay in
The amount reported in box 12 using code Z is also
box 12.
reported in box 1 and is subject to an additional tax
Code R—Employer contributions to an Archer
reported on the employee's Form 1040. See Nonqualified
MSA. Show any employer contributions to an Archer
deferred compensation plans under Special Reporting
MSA. See Archer MSA.
Situations for Form W-2.
Code S—Employee salary reduction contributions
For information regarding correcting section 409A
under a section 408(p) SIMPLE plan. Show deferrals
errors and related reporting, see Notice 2008-113, Notice
under a section 408(p) salary reduction SIMPLE
2010-6, and Notice 2010-80.
retirement account. However, if the SIMPLE plan is part of
Code AA—Designated Roth contributions under a
a section 401(k) arrangement, use code D. If you are
section 401(k) plan. Use this code to report designated
reporting prior year contributions under USERRA, see the
Roth contributions under a section 401(k) plan. Do not
TIP above Code D in Box 12—Codes.
use this code to report elective deferrals under code D.
Code T—Adoption benefits. Show the total that you
See Designated Roth contributions.
paid or reimbursed for qualified adoption expenses
Code BB—Designated Roth contributions under a
furnished to your employee under an adoption assistance
section 403(b) plan. Use this code to report designated
program. Also include adoption benefits paid or
Roth contributions under a section 403(b) plan. Do not
reimbursed from the pre-tax contributions made by the
use this code to report elective deferrals under code E.
employee under a section 125 (cafeteria) plan. However,
See Designated Roth contributions.
do not include adoption benefits forfeited from a section
Code DD—Cost of employer-sponsored health
125 (cafeteria) plan. Report all amounts including those in
coverage. Use this code to report the cost of
excess of the $13,570 exclusion. For more information,
employer-sponsored health coverage. The amount
see Adoption benefits.
reported with code DD is not taxable. Additional
Code V—Income from the exercise of nonstatutory
reporting guidance, including information about the
stock option(s). Show the spread (that is, the fair market
transitional reporting rules that apply, is available on
value of stock over the exercise price of option(s) granted
IRS.gov at
Affordable Care Act (ACA) Tax
Provisions.
to your employee with respect to that stock) from your
Code EE—Designated Roth contributions under a
employee's (or former employee's) exercise of
governmental section 457(b) plan. Use this code to
nonstatutory stock option(s). Include this amount in boxes
report designated Roth contributions under a
1, 3 (up to the social security wage base), and 5. Include
governmental section 457(b) plan. Do not use this code to
this amount in box 14 if you are a railroad employer.
report elective deferrals under code G. See Designated
This reporting requirement does not apply to the
Roth contributions.
exercise of a statutory stock option, or the sale or
Code FF—Permitted benefits under a qualified
disposition of stock acquired pursuant to the exercise of a
small employer health reimbursement arrangement.
statutory stock option. For more information about the
Use this code to report the total amount of permitted
taxability of employee stock options, see Pub. 15-B.
benefits under a QSEHRA. The maximum reimbursement
Code W—Employer contributions to a health
for an eligible employee under a QSEHRA is $4,950
savings account (HSA). Show any employer
($10,000 if it also provides reimbursements for family
contributions (including amounts the employee elected to
members), before indexing for inflation.
contribute using a section 125 (cafeteria) plan) to an HSA.
Box 13—Checkboxes. Check all boxes that apply.
See Health savings account (HSA).
Statutory employee. Check this box for statutory
Code Y—Deferrals under a section 409A
employees whose earnings are subject to social security
nonqualified deferred compensation plan. It is not
and Medicare taxes but not subject to federal income tax
necessary to show deferrals in box 12 with code Y. For
withholding. Do not check this box for common-law
more information, see Notice 2008-115. However, if you
employees. There are workers who are independent
report these deferrals, show current year deferrals,
contractors under the common-law rules but are treated
including earnings during the year on current year and
by statute as employees. They are called statutory
prior year deferrals. See Nonqualified deferred
employees.
compensation plans under Special Reporting Situations
1. A driver who distributes beverages (other than milk)
for Form W-2.
or meat, vegetable, fruit, or bakery products; or who picks
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General Instructions for Forms W-2 and W-3 (2017)
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