Form Rev-20 As - Employer Withholding For Pennsylvania Taxable Compensation Guide - Directions For Completing Federal Form W-2 Block 16 Page 3
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12Effective January 1, 1998
Start with Box 1 (Wages, tips, other compensation) of Federal Form W-2 (Wage
and Tax Statement). The following adjustments are required to determine Box 16
(state wages, tips, etc.):
Part A-ADD the following items to the Box 1 amount (unless already
included) in the circumstances noted:
Item
Withhold
When
Amount
1 Tuition reimbursement
Yes
All payments made by
Total amount of
employers to employees
reimbursements neither
for actual, vouchered edu-
used for allowable
cational expenses they
employee business
incur unless the education
expenses nor returned to
is required by law or is
the employer.
required by employer of
the employee to retain the
specific skills needed for
his present position.
2 Educational assistance
Yes
The education is not
All amounts received by
program
required by law or is not
an employee for tuition,
required by employer of
books, fees, supplies, etc.
the employee to retain the
less than the federal
specific skills needed for
exclusion amount ($5,250
his present position.
for 2000 tax year).
Yes
All instances other than
3 Dependent care
Amount paid by employer
when:
and/or through employee
assistance/day care
a) Service is provided
contributions pursuant
by employer or
to salary reduction
co-employee;
agreement or payroll
b) Rights to service were
deductions.
procured beforehand
by employer (not by
employee); and
c) Employee has no
option to receive
additional cash
compensation in lieu
of assistance.
4 Employee reimbursements
Yes
Amount not included in
To the extent that the
Box 1 federal wages.
reimbursement is exclud-
ed from federal income,
Arbitrary or lump sum
reimbursements are
but not from Pennsylvania
taxable.
income.
Example: payments
received under education-
al assistance plan when
the training is not busi-
ness related.
5 Prizes and awards, including
Yes
Winner is required to
To the extent not already
length of service or safety
render services as a
included in block 1.
condition to receiving
achievement
prize or award or when
awarded in recognition of
years of service or safe
work record.
Page 1
ADVERTISEMENT
0 votes
Related Articles
Related forms
Form W-3 - Reconciliation Of Monthly Or Quarterly Returns Of City Tax Withheld On Wages (form W-1) With Eastlake Income Tax Withholding Statements (form W-2) - 2003
Financial
Related Categories
Parent category: Financial