Instructions For Forms W-2 And W-3 - Wage And Tax Statement And Transmittal Of Wage And Tax Statements - 2017 Page 29

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Form W-2 Reference Guide for Box 12 Codes
A
Uncollected social security or RRTA tax on tips
K
20% excise tax on excess golden parachute
V
Income from exercise of nonstatutory stock
payments
option(s)
B
Uncollected Medicare tax on tips (but not
L
Substantiated employee business expense
W
Employer contributions (including employee
Additional Medicare Tax)
reimbursements
contributions through a cafeteria plan) to an
employee's health savings account (HSA)
C
Taxable cost of group-term life insurance over
M
Uncollected social security or RRTA tax on
Y
Deferrals under a section 409A nonqualified
$50,000
taxable cost of group-term life insurance over
deferred compensation plan
$50,000 (former employees only)
D
Elective deferrals under a section 401(k) cash
N
Uncollected Medicare tax on taxable cost of
Z
Income under a nonqualified deferred
or deferred arrangement plan (including a
group-term life insurance over $50,000 (but not
compensation plan that fails to satisfy
SIMPLE 401(k) arrangement)
Additional Medicare Tax) (former employees
section 409A
only)
E
Elective deferrals under a section 403(b) salary
P
Excludable moving expense reimbursements
AA
Designated Roth contributions under a
reduction agreement
paid directly to employee
section 401(k) plan
F
Elective deferrals under a section 408(k)(6)
Q
Nontaxable combat pay
BB
Designated Roth contributions under a
salary reduction SEP
section 403(b) plan
G
Elective deferrals and employer contributions
R
Employer contributions to an Archer MSA
DD
Cost of employer-sponsored health
(including nonelective deferrals) to a section
coverage
457(b) deferred compensation plan
H
Elective deferrals to a section 501(c)(18)(D)
S
Employee salary reduction contributions under
EE
Designated Roth contributions under a
tax-exempt organization plan
a section 408(p) SIMPLE plan
governmental section 457(b) plan
J
Nontaxable sick pay
T
Adoption benefits
FF
Permitted benefits under a qualified small
employer health reimbursement
arrangement
See Box 12—Codes.
Form W-2 Box 13 Retirement Plan Checkbox Decision Chart
Type of Plan
Conditions
Check Retirement Plan Box?
Defined benefit plan (for example, a traditional pension
Employee qualifies for employer funding into the plan,
Yes
plan)
due to age/years of service—even though the
employee may not be vested or ever collect benefits
Defined contribution plan (for example, a 401(k) or
Employee is eligible to contribute but does not elect to
No
403(b) plan, a Roth 401(k) or 403(b) account, but not a
contribute any money in this tax year
457 plan)
Defined contribution plan (for example, a 401(k) or
Employee is eligible to contribute and elects to
Yes
403(b) plan, a Roth 401(k) or 403(b) account, but not a
contribute money in this tax year
457 plan)
Defined contribution plan (for example, a 401(k) or
Employee is eligible to contribute but does not elect to
Yes
403(b) plan, a Roth 401(k) or 403(b) account, but not a
contribute any money in this tax year, but the employer
457 plan)
does contribute funds
Defined contribution plan (for example, a 401(k) or
Employee contributed in past years but not during the
No (even if the account value grows due to gains in the
403(b) plan, a Roth 401(k) or 403(b) account, but not a
current tax year under report
investments)
457 plan)
Profit-sharing plan
Plan includes a grace period after the close of the plan
Yes
year when profit sharing can be added to the
participant's account
See Box 13—Checkboxes.
-29-
General Instructions for Forms W-2 and W-3 (2017)

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