Instructions For Forms W-2 And W-3 - Wage And Tax Statement And Transmittal Of Wage And Tax Statements - 2016 Page 20

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Code AA—Designated Roth contributions under a
3. An annuity contract or custodial account described
section 401(k) plan. Use this code to report designated
in section 403(b).
Roth contributions under a section 401(k) plan. Do not
4. A simplified employee pension (SEP) plan
use this code to report elective deferrals under code D.
described in section 408(k).
See Designated Roth contributions.
5. A SIMPLE retirement account described in section
Code BB—Designated Roth contributions under a
408(p).
section 403(b) plan. Use this code to report designated
6. A trust described in section 501(c)(18).
Roth contributions under a section 403(b) plan. Do not
use this code to report elective deferrals under code E.
7. A plan for federal, state, or local government
See Designated Roth contributions.
employees or by an agency or instrumentality thereof
(other than a section 457(b) plan).
Code DD—Cost of employer-sponsored health
coverage. Use this code to report the cost of
Generally, an employee is an active participant if
employer-sponsored health coverage. The amount
covered by (a) a defined benefit plan for any tax year that
reported with code DD is not taxable. Additional
he or she is eligible to participate in or (b) a defined
reporting guidance, including information about the
contribution plan (for example, a section 401(k) plan) for
transitional reporting rules that apply, is available on the
any tax year that employer or employee contributions (or
Affordable Care Act Tax Provisions page of IRS.gov.
forfeitures) are added to his or her account. For additional
Code EE—Designated Roth contributions under a
information on employees who are eligible to participate in
governmental section 457(b) plan. Use this code to
a plan, contact your plan administrator. For details on the
report designated Roth contributions under a
active participant rules, see Notice 87-16, 1987-1 C.B.
governmental section 457(b) plan. Do not use this code to
446; Notice 98-49, 1998-2 C.B. 365; section 219(g)(5);
report elective deferrals under code G. See Designated
and Pub. 590-A, Contributions to Individual Retirement
Roth contributions.
Arrangements (IRAs). You can find Notice 98-49 on
page 5 of Internal Revenue Bulletin 1998-38 at
Box 13—Checkboxes. Check all boxes that apply.
Also see Notice
Statutory employee. Check this box for statutory
2000-30, which is on page 1266 of Internal Revenue
employees whose earnings are subject to social security
Bulletin 2000-25 at
and Medicare taxes but not subject to federal income tax
withholding. Do not check this box for common-law
Do not check this box for contributions made to a
employees. There are workers who are independent
nonqualified or section 457(b) plan.
TIP
contractors under the common-law rules but are treated
by statute as employees. They are called statutory
See the Form W-2 Box 13 Retirement Plan Checkbox
employees.
Decision Chart.
1. A driver who distributes beverages (other than milk)
Third-party sick pay. Check this box only if you are a
or meat, vegetable, fruit, or bakery products; or who picks
third-party sick pay payer filing a Form W-2 for an
up and delivers laundry or dry cleaning, if the driver is your
insured's employee or ar an employer reporting sick pay
agent or is paid on commission.
payments made by a third party. See section 6 of Pub.
2. A full-time life insurance sales agent whose
15-A.
principal business activity is selling life insurance or
Box 14—Other. If you included 100% of a vehicle's
annuity contracts, or both, primarily for one life insurance
annual lease value in the employee's income, it also must
company.
be reported here or on a separate statement to your
3. An individual who works at home on materials or
employee. You also may use this box for any other
goods that you supply and that must be returned to you or
information that you want to give to your employee. Label
to a person you name, if you also furnish specifications for
each item. Examples include state disability insurance
the work to be done.
taxes withheld, union dues, uniform payments, health
4. A full-time traveling or city salesperson who works
insurance premiums deducted, nontaxable income,
on your behalf and turns in orders to you from
educational assistance payments, or a minister's
wholesalers, retailers, contractors, or operators of hotels,
parsonage allowance and utilities. In addition, you may
restaurants, or other similar establishments. The goods
enter the following contributions to a pension plan: (a)
sold must be merchandise for resale or supplies for use in
nonelective employer contributions made on behalf of an
the buyer's business operation. The work performed for
employee, (b) voluntary after-tax contributions (but not
you must be the salesperson's principal business activity.
designated Roth contributions) that are deducted from an
employee's pay, (c) required employee contributions, and
For details on statutory employees and common-law
(d) employer matching contributions.
employees, see section 1 in Pub. 15-A.
If you are reporting prior year contributions under
Retirement plan. Check this box if the employee was
USERRA (see the TIP above Code D in Box 12—Codes
an “active participant” (for any part of the year) in any of
and Uniformed Services Employment and Reemployment
the following.
Rights Act of 1994 (USERRA) makeup amounts to a
1. A qualified pension, profit-sharing, or stock-bonus
pension plan), you may report in box 14 makeup amounts
plan described in section 401(a) (including a 401(k) plan).
for nonelective employer contributions, voluntary after-tax
2. An annuity plan described in section 403(a).
contributions, required employee contributions, and
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General Instructions for Forms W-2 and W-3 (2016)

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