Form W-2 - Wage And Tax Statement - 2013 Page 9
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11Instructions for Employee
(continued from back of
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 and
Copy C)
instructions for Schedule D (Form 1040) for reporting requirements.
F—Elective deferrals under a section 408(k)(6) salary reduction SEP
W—Employer contributions (including amounts the employee elected to
contribute using a section 125 (cafeteria) plan) to your health savings
G—Elective deferrals and employer contributions (including nonelective
account. Report on Form 8889, Health Savings Accounts (HSAs).
deferrals) to a section 457(b) deferred compensation plan
Y—Deferrals under a section 409A nonqualified deferred compensation
H—Elective deferrals to a section 501(c)(18)(D) tax-exempt organization
plan
plan. See “Adjusted Gross Income” in the Form 1040 instructions for
how to deduct.
Z—Income under section 409A on a nonqualified deferred
compensation plan. This amount is also included in box 1. It is subject
J—Nontaxable sick pay (information only, not included in boxes 1, 3, or
to an additional 20% tax plus interest. See “Other Taxes” in the Form
5)
1040 instructions.
K—20% excise tax on excess golden parachute payments. See “Other
AA—Designated Roth contributions under a section 401(k) plan
Taxes” in the Form 1040 instructions.
BB—Designated Roth contributions under a section 403(b) plan
L—Substantiated employee business expense reimbursements
DD—Cost of employer-sponsored health coverage. The amount
(nontaxable)
reported with Code DD is not taxable.
M—Uncollected social security or RRTA tax on taxable cost of group-
EE—Designated Roth contributions under a governmental section
term life insurance over $50,000 (former employees only). See “Other
457(b) plan. This amount does not apply to contributions under a tax-
Taxes” in the Form 1040 instructions.
exempt organization section 457(b) plan.
N—Uncollected Medicare tax on taxable cost of group-term life
Box 13. If the “Retirement plan” box is checked, special limits may
insurance over $50,000 (former employees only). See “Other Taxes” in
apply to the amount of traditional IRA contributions you may deduct.
the Form 1040 instructions.
Box 14. Employers may use this box to report information such as state
P—Excludable moving expense reimbursements paid directly to
disability insurance taxes withheld, union dues, uniform payments,
employee (not included in boxes 1, 3, or 5)
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 RRTA
R—Employer contributions to your Archer MSA. Report on Form 8853,
compensation, Tier I tax, Tier II tax, Medicare tax and Additional
Medicare Tax.
Archer MSAs and Long-Term Care Insurance Contracts.
Note. Keep Copy C of Form W-2 for at least 3 years after the due date
S—Employee salary reduction contributions under a section 408(p)
for filing your income tax return. However, to help protect your social
SIMPLE plan (not included in box 1)
security benefits, keep Copy C until you begin receiving social security
T—Adoption benefits (not included in box 1). Complete Form 8839,
benefits, just in case there is a question about your work record and/or
Qualified Adoption Expenses, to compute any taxable and nontaxable
earnings in a particular year.
amounts.
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