Form W-2gu - Guam Wage And Tax Statement - 2017 Page 7

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Instructions for Employee (continued
from back of Copy B)
R—Employer contributions to your Archer MSA. Report on Form 8853, Archer
MSAs and Long-Term Care Insurance Contracts.
Box 12 (continued)
S—Employee salary reduction contributions under a section 408(p) SIMPLE plan
Note: If a year follows code D through H, S, Y, AA, BB, or EE, you made a make-
(not included in box 1)
up pension contribution for a prior year(s) when you were in military service. To
T—Adoption benefits (not included in box 1). Complete Form 8839, Qualified
figure whether you made excess deferrals, consider these amounts for the year
Adoption Expenses, to figure taxable and nontaxable amounts.
shown, not the current year. If no year is shown, the contributions are for the
current year.
V—Income from exercise of nonstatutory stock option(s) (included in boxes 1, 3
(up to social security wage base), and 5). See Pub. 525, Taxable and Nontaxable
A—Uncollected social security tax on tips. Report on U.S. Form 1040, or on Form
Income, for reporting requirements.
1040-SS if not required to file Form 1040.
W—Employer contributions (including amounts the employee elected to contribute
B—Uncollected Medicare tax on tips. Report on U.S. Form 1040, or on Form
using a section 125 (cafeteria) plan) to your health savings account (HSA). Report
1040-SS if not required to file Form 1040.
on Form 8889, Health Savings Accounts (HSAs).
C—Taxable cost of group-term life insurance over $50,000 (included in boxes 1, 3
Y—Deferrals under a section 409A nonqualified deferred compensation plan
(up to social security wage base), and 5)
Z—Income under a nonqualified deferred compensation plan that fails to satisfy
D—Elective deferrals to a section 401(k) cash or deferred arrangement. Also
section 409A. This amount is also included in box 1. It is subject to an additional
includes deferrals under a SIMPLE retirement account that is part of a section
20% tax plus interest. See “Other Taxes” in the instructions for your tax return.
401(k) arrangement.
AA—Designated Roth contributions under a section 401(k) plan
E—Elective deferrals under a section 403(b) salary reduction agreement
BB—Designated Roth contributions under a section 403(b) plan
F—Elective deferrals under a section 408(k)(6) salary reduction SEP
DD—Cost of employer-sponsored health coverage. The amount reported with
G—Elective deferrals and employer contributions (including nonelective deferrals)
code DD is not taxable.
to a section 457(b) deferred compensation plan
EE—Designated Roth contributions under a governmental section 457(b) plan.
H—Elective deferrals to a section 501(c)(18)(D) tax-exempt organization plan. (You
This amount does not apply to contributions under a tax-exempt organization
may be able to deduct.)
section 457(b) plan.
J—Nontaxable sick pay (information only, not included in boxes 1, 3, or 5)
FF—Permitted benefits under a qualified small employer health reimbursement
M—Uncollected social security tax on taxable cost of group-term life insurance
arrangement.
over $50,000 (former employees only). Report on U.S. Form 1040, or on Form
Box 13. If the “Retirement plan” box is checked, special limits may apply to the
1040-SS if not required to file Form 1040.
amount of traditional IRA contributions that you may deduct. See Pub. 590-A,
N—Uncollected Medicare tax on taxable cost of group-term life insurance over
Contributions to Individual Retirement Arrangements (IRAs).
$50,000 (former employees only). Report on U.S. Form 1040, or on Form 1040-SS
Note: Keep Copy C of Form W-2GU for at least 3 years after the due date for filing
if not required to file Form 1040.
your income tax return. However, to help protect your social security benefits,
P—Excludable moving expense reimbursements paid directly to employee (not
keep Copy C until you begin receiving social security benefits, just in case there is
included in boxes 1, 3, or 5)
a question about your work record and/or earnings in a particular year.
Q—Nontaxable combat pay. See your tax return instructions for details on
reporting this amount.

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