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Index

501(c) non-governmental organizations 22,

Deceased employee's wages

Nonqualified compensation plans

Deferred compensation 23,

Nonqualified deferred compensation plans 4,

Dependent care benefits 17,

Nonqualified Deferred Compensation Reporting

Designated Roth contributions 9, 16,

Example Chart 29,

Additional Medicare Tax withheld 2, 10, 12,

17–19

Disability payments

Nonqualified plans 18,

Adoption benefits 7, 17,

Due date(s)

Nonstatutory stock option(s)

Agent reporting

Nontaxable combat pay

Agricultural employers 9, 22,

Allocated tips

American Samoa

Archer MSA 8, 16,

Earned income credit (EIC) notice

Educational assistance programs 9,

Other EIN

E-filing 3, 4,

Election workers

Elective deferrals

Bitcoin

Electronic employee statements

Box 14—Other

Penalties

Employee's name and address 15,

Business Services Online (BSO) 2–4,

Civil damages for fraudulent filing of Forms

Employee's taxes paid by employer 9,

W-2

Employee business expense reimbursements 9,

Exceptions to the penalty

16,

Failure to file correct information returns by the

Employer's name and address 15, 22, 26,

due date

Employer identification number (EIN) 15, 22,

26–28

Calendar year basis

Failure to furnish correct payee statements

Employment tax information

Clergy and religious workers

Intentional disregard of filing requirements

Establishment number 22, 27,

Codes for box 12, Form W-2 18, 26,

Intentional disregard of payee statement

Extensions 6,

Code AA—Designated Roth contributions under

requirements

a section 401(k) plan

Small businesses

Code A—Uncollected social security or RRTA tax

Privacy Act and Paperwork Reduction Act Notice

on tips

Code BB—Designated Roth contributions under

Federal employers in the CNMI 1, 10,

a section 403(b) plan

Federal income tax withheld

Code B—Uncollected Medicare tax on tips

Foreign agricultural workers

Code C—Taxable cost of group-term life

Qualified small employer health reimbursement

Form 941 or 941-SS 22,

insurance over $50,000

arrangement

Form 944 3, 22,

Code DD—Cost of employer-sponsored health

Forms W-2 for U.S. possessions

coverage

Form W-2 Copy 1

Code D—Elective deferrals under section 401(k)

Fringe benefits 10,

cash or deferred arrangement (plan)

Furnishing Forms W-2 to employees

Railroad employers 12, 22,

Code EE—Designated Roth contributions under

Reconciling Forms W-2, W-3, 941, 941-SS, 943, 944,

a governmental section 457(b) plan

CT-1, and Schedule H (Form 1040)

Code E—Elective deferrals under a section

Reference Guide for Form W-2 Box 12 Codes

403(b) salary reduction agreement

Rejected wage reports

Code F—Elective deferrals under a section

General Instructions for Forms W-2 and W-3

Repayments, wages received in error

408(k)(6) salary reduction SEP

General instructions for Forms W-2c and W-3c

Retirement Plan Checkbox Decision Chart

Code FF—Permitted benefits under a qualified

Golden parachute payments 10,

Retirement plans 21,

small employer health reimbursement

Governmental section 457(b) plans

arrangement

Government employers 10, 22,

Code G—Elective deferrals and employer

Group-term life insurance 10, 17,

contributions (including nonelective deferrals)

Guam

to any governmental or nongovernmental

Same-sex marriage

section 457(b) deferred compensation

Scholarship and fellowship grants

plan

Severance payments

Code H—Elective deferrals under section 501(c)

Shipping and mailing Form W-2

Health flexible spending arrangement (FSA) 2,

(18)(D) tax-exempt organization plan

Sick pay 12, 19, 27,

Health savings account (HSA) 11,

Code J—Nontaxable sick pay

Signing bonuses

Help

Code K—20% excise tax on excess golden

SIMPLE retirement account 13, 17,

Household employers 5, 9, 22,

parachute payments

Social security number (SSN) 2, 7, 15,

How to complete a form

Code L—Substantiated employee business

Social security tax withheld

How to complete Form W-2

expense reimbursements

Social security tips

How to complete Form W-3

Code M—Uncollected social security or RRTA

Social security wages

How to get forms and publications

tax on taxable cost of group-term life

Special reporting situations for Form W-2

insurance over $50,000 (for former

Special situations for Forms W-2c and W-3c

employees).

Specific instructions for Form W-2

Code N—Uncollected Medicare tax on taxable

Specific instructions for Form W-2c

cost of group-term life insurance over

Income tax withheld

Specific instructions for Form W-3

$50,000 (for former employees)

Individual taxpayer identification number (ITIN) 7,

Specific instructions for Form W-3c

Code P—Excludable moving expense

Information reporting customer service site

State and local tax information

reimbursements paid directly to

IRS.gov

State or local 501(c) organizations 22,

employee

State or local non-501(c) organizations 22,

Code Q—Nontaxable combat pay

State or territorial ID number 23, 27,

Code R—Employer contributions to an Archer

Statutory employee 16,

MSA

Substitute forms

Code S—Employee salary reduction

Kind of Employer 22,

Successor/predecessor employers

contributions under a section 408(p) SIMPLE

Kind of Payer 22,

plan

Code T—Adoption benefits

Code V—Income from the exercise of

nonstatutory stock option(s)

Taxpayer identification numbers (TINs) 7,

Lost Form W-2—reissued statement

Code W—Employer contributions to a health

Terminating a business

savings account (HSA)

Third-party sick pay 22, 23, 27,

Code Y—Deferrals under a section 409A

Third-party sick pay recap reporting

nonqualified deferred compensation plan

Tier 1 railroad retirement (RRTA) tax 8,

Code Z—Income under section 409A on a

Tier 2 railroad retirement (RRTA) tax 8,

Medicaid waiver payments

nonqualified deferred compensation plan

Tips

16–18

Medicare tax withheld 2, 12,

Common errors

Total number of Forms W-2

Medicare wages and tips

Commonwealth of the Northern Mariana Islands

TTY/TDD equipment

Military differential pay 4,

Control number 15,

Military employers 18, 22,

Corrections 3,

Military Spouses Residency Relief Act (MSRRA)

Corrections and void Forms W-2 3,

Moving expenses 11,

Cost of employer-sponsored health coverage 4,

Multiple Forms W-2 issued to employee

U.S. possessions 3,

Uncollected taxes on group-term life insurance

Uncollected taxes on tips

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Instructions For Forms W-2 And W-3 - Wage And Tax Statement And Transmittal Of Wage And Tax Statements - 2017 Page 32

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