Form W-2 - Wage And Tax Statement - 2012 Page 9
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11Instructions for Employee
(continued from back of
T—Adoption benefits (not included in box 1). Complete Form 8839,
Qualified Adoption Expenses, to compute any taxable and nontaxable
Copy C)
amounts.
F—Elective deferrals under a section 408(k)(6) salary reduction SEP
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
G—Elective deferrals and employer contributions (including nonelective
instructions for Schedule D (Form 1040) for reporting requirements.
deferrals) to a section 457(b) deferred compensation plan
W—Employer contributions (including amounts the employee elected to
H—Elective deferrals to a section 501(c)(18)(D) tax-exempt organization
contribute using a section 125 (cafeteria) plan) to your health savings
plan. See “Adjusted Gross Income” in the Form 1040 instructions for
account. Report on Form 8889, Health Savings Accounts (HSAs).
how to deduct.
Y—Deferrals under a section 409A nonqualified deferred compensation
J—Nontaxable sick pay (information only, not included in boxes 1, 3, or
plan
5)
K—20% excise tax on excess golden parachute payments. See “Other
Z—Income under section 409A on a nonqualified deferred
Taxes” in the Form 1040 instructions.
compensation plan. This amount is also included in box 1. It is subject
to an additional 20% tax plus interest. See “Other Taxes” in the Form
L—Substantiated employee business expense reimbursements
1040 instructions.
(nontaxable)
AA—Designated Roth contributions under a section 401(k) plan
M—Uncollected social security or RRTA tax on taxable cost of group-
term life insurance over $50,000 (former employees only). See “Other
BB—Designated Roth contributions under a section 403(b) plan
Taxes” in the Form 1040 instructions.
DD—Cost of employer-sponsored health coverage. The amount
reported with Code DD is not taxable.
N—Uncollected Medicare tax on taxable cost of group-term life
insurance over $50,000 (former employees only). See “Other Taxes” in
EE—Designated Roth contributions under a governmental section
the Form 1040 instructions.
457(b) plan. This amount does not apply to contributions under a tax-
P—Excludable moving expense reimbursements paid directly to
exempt organization section 457(b) plan.
employee (not included in boxes 1, 3, or 5)
Box 13. If the “Retirement plan” box is checked, special limits may
Q—Nontaxable combat pay. See the instructions for Form 1040 or Form
apply to the amount of traditional IRA contributions you may deduct.
1040A for details on reporting this amount.
Note. Keep Copy C of Form W-2 for at least 3 years after the due date
R—Employer contributions to your Archer MSA. Report on Form 8853,
for filing your income tax return. However, to help protect your social
security benefits, keep Copy C until you begin receiving social security
Archer MSAs and Long-Term Care Insurance Contracts.
benefits, just in case there is a question about your work record and/or
S—Employee salary reduction contributions under a section 408(p)
earnings in a particular year.
SIMPLE plan (not included in box 1)
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