Form Rev-20 As - Employer Withholding For Pennsylvania Taxable Compensation Guide - Directions For Completing Federal Form W-2 Block 16 Page 9
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12Part E continued-NO ADJUSTMENT is made for the following items:
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Sick pay - employee receives the full amount or a percentage of his regular wages, the amount of
leave is earned based on length of service, the employee may receive all or a portion of unused sick
leave if he terminates employment after a specified time period, whether in years, days, or the
employee can receive the benefits if he takes leave for regular physician or dental visits of for family
bereavement
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Interest from below market interest rate loans in excess of $10,000
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Employer provided facilities for vocations or use of other employer owned or leased property,
including off- premises athletic facilities
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Meals excludible as a de minimis fringe benefit for federal tax purposes.
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Meals and lodging provided for the employer's convenience.
10 Uncollected company loans or other advances, discharge of indebtedness constituting compensation
11 Employee’s withholding taxes paid by the employer for:
a) Federal income tax
b) Social Security Tax (OASDI)
c) Social Security Tax (Medicare)
d) State income tax
e) State unemployment tax
f) State disability tax
g) County, city, borough, township, village, school district, or any other local tax
12 Tangible personal property awards and prizes
13 Tuition reimbursement exceeding $5,250 for 2000 (course not required by law or for employee to
maintain skills needed for present position)
14 Tangible personal property awards and prizes
15 Employee voluntary or required contributions to:
a) IRA/SEP employee only
b) IRA/SEP employee plus spousal arrangement
16 Excess contributions to:
a) 401 (k)
b) 403(b) annuity contract
c) 403(b) (multiple annuity contracts of single employee) e. g. 408(k) or 457 Plan
17 Employer provided country club memberships, season tickets to sporting or other entertainment
events (if reimbursement)
18 On-site day care or athletic facilities
19 Standard per diem and federal mileage allowance reporting of employee business expenses
20 Vacation pay
21 Property received as compensation
22 Vacation pay
23 Scholarship or fellowship grant or award requiring services to the employer unless recipient is a
candidate for a degree and the same services are required of all students as prerequisite to
receiving degree. If scholarship or fellowship awarded on condition for past or future employment
services, then subject to withholding. If recipient is required to apply his skill and training to advance
research, creative work or some other project or activity, award is subject to withholding unless the
test in the first sentence of this paragraph is met.
24 Qualified employee discounts
25 No additional cost services
26 Severance or dismissal pay
27 Pay in lieu of time off for vocation or other earned absences
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