Form W-2 - Wage And Tax Statement - 2017 Page 9

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Instructions for Employee
W—Employer contributions (including amounts the employee elected to
(continued from back of
contribute using a section 125 (cafeteria) plan) to your health savings
Copy C)
account. Report on Form 8889, Health Savings Accounts (HSAs).
F—Elective deferrals under a section 408(k)(6) salary reduction SEP
Y—Deferrals under a section 409A nonqualified deferred compensation
plan
G—Elective deferrals and employer contributions (including nonelective
deferrals) to a section 457(b) deferred compensation plan
Z—Income under a nonqualified deferred compensation plan that fails
to satisfy section 409A. This amount is also included in box 1. It is
H—Elective deferrals to a section 501(c)(18)(D) tax-exempt organization
subject to an additional 20% tax plus interest. See “Other Taxes” in the
plan. See “Adjusted Gross Income” in the Form 1040 instructions for
Form 1040 instructions.
how to deduct.
AA—Designated Roth contributions under a section 401(k) plan
J—Nontaxable sick pay (information only, not included in boxes 1, 3, or
5)
BB—Designated Roth contributions under a section 403(b) plan
K—20% excise tax on excess golden parachute payments. See “Other
DD—Cost of employer-sponsored health coverage. The amount
Taxes” in the Form 1040 instructions.
reported with Code DD is not taxable.
L—Substantiated employee business expense reimbursements
EE—Designated Roth contributions under a governmental section
(nontaxable)
457(b) plan. This amount does not apply to contributions under a tax-
exempt organization section 457(b) plan.
M—Uncollected social security or RRTA tax on taxable cost of group-
term life insurance over $50,000 (former employees only). See “Other
FF—Permitted benefits under a qualified small employer health
Taxes” in the Form 1040 instructions.
reimbursement arrangement
N—Uncollected Medicare tax on taxable cost of group-term life
Box 13. If the “Retirement plan” box is checked, special limits may apply
insurance over $50,000 (former employees only). See “Other Taxes” in
to the amount of traditional IRA contributions you may deduct. See
the Form 1040 instructions.
Pub. 590-A, Contributions to Individual Retirement Arrangements (IRAs).
P—Excludable moving expense reimbursements paid directly to
Box 14. Employers may use this box to report information such as state
employee (not included in boxes 1, 3, or 5)
disability insurance taxes withheld, union dues, uniform payments,
health insurance premiums deducted, nontaxable income, educational
Q—Nontaxable combat pay. See the instructions for Form 1040 or Form
assistance payments, or a member of the clergy's parsonage allowance
1040A for details on reporting this amount.
and utilities. Railroad employers use this box to report railroad
R—Employer contributions to your Archer MSA. Report on Form 8853,
retirement (RRTA) compensation, Tier 1 tax, Tier 2 tax, Medicare tax and
Archer MSAs and Long-Term Care Insurance Contracts.
Additional Medicare Tax. Include tips reported by the employee to the
S—Employee salary reduction contributions under a section 408(p)
employer in railroad retirement (RRTA) compensation.
SIMPLE plan (not included in box 1)
Note: Keep Copy C of Form W-2 for at least 3 years after the due date
T—Adoption benefits (not included in box 1). Complete Form 8839,
for filing your income tax return. However, to help protect your social
Qualified Adoption Expenses, to compute any taxable and nontaxable
security benefits, keep Copy C until you begin receiving social security
amounts.
benefits, just in case there is a question about your work record and/or
earnings in a particular 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 Income, for reporting requirements.

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