Form Rev-20 As - Employer Withholding For Pennsylvania Taxable Compensation Guide - Directions For Completing Federal Form W-2 Block 16 Page 10
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12Part E continued-NO ADJUSTMENT is made for the following items:
28 Allowance for employee’s use of personal vehicle based on:
A. Distance employee must drive to perform regular employment duties as required by employer
B. Performing regular employment duties on regular day off, legal holiday, Saturday or Sunday.
29 Employee business expenses reimbursed by the employer under accountable plan
30 Value of parsonage furnished to clergy member
31 Commissions
32 Employee discounts, no additional cost services, working condition fringes, de minimis fringes or
qualified transportation fringe benefits unless the employee has the choice between cash and the
benefit. If so, e.g. qualified transportation fringe, the amount the employee could have received as
cash compensation or received as a reimbursement for the expense is added to box 1 federal
wages.
33 Bargain purchases - from employer
34 Payments received to cancel employment contract with employer
35 Armed force pay for service performed in Pennsylvania while on federal active duty
36 Regular pay by non-military employer to employees during period of military service
37 Group term life insurance coverage for dependents
38 Cafeteria or flexible benefit plan when employee elects a benefit that is taxable for federal tax
purposes
39 Tuition reductions, beginning Jan 1, 1998, for employees and their dependents at primary,
secondary and post secondary educational institutions for undergraduate courses
40 Mustering out pay when a Pennsylvania resident separates from active duty following service within
Pennsylvania
41 Golden parachute payments
Part F-OTHER TOPICS that require separate treatment:
Item
Withheld Reporting
When
Amount
1 Tips
No
Received by employee directly from
Report amount
Yes
customers & not turned over to
listed on federal
employer.
information
return.
Yes
Yes
Tips received through the employer
Total amount of
(i.e. fixed gratuity, service charge
tips.
transfers, credit card tips or pooled
fund tips maintained by employer.)
No
2 Payments to
Yes
statutory
employees
3 Health or
Yes
Yes
Employee actual cash, deductions
Amount
Accident
or employee’s unilateral selection of
of cash,
insurance plan
employer contributions, (this rule
deductions,
does not cover employee contribu-
or employer
tions to an IRC cafeteria plan or
contributions.
medical or dental reimbursement
account (IRC § 105(b) when the
employee cannot receive unused
benefits as cash or carry them
forward to a later tax year)
Page 8
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