Form W-2gu - Guam Wage And Tax Statement - 2012 (Page 7 of 9) in pdf

Instructions for Employee (continued

from back of Copy B)

R—Employer contributions to your Archer MSA. Report on Form 8853,

Archer MSAs and Long-Term Care Insurance Contracts.

Box 12 (continued)

S—Employee salary reduction contributions under a section 408(p) SIMPLE

Note. If a year follows code D through H, S, Y, AA, BB, or EE, you made a

plan (not included in box 1)

make-up pension contribution for a prior year(s) when you were in military

T—Adoption benefits (not included in box 1). Complete Form 8839, Qualified

service. To figure whether you made excess deferrals, consider these

Adoption Expenses, to figure taxable and nontaxable amounts.

amounts for the year shown, not the current year. If no year is shown, the

V—Income from exercise of nonstatutory stock option(s) (included in boxes

contributions are for the current year.

1, 3 (up to social security wage base), and 5). See Pub. 525 and instructions

A—Uncollected social security tax on tips. Report on U.S. Form 1040, or on

for Schedule D (Form 1040) for reporting requirements.

Form 1040-SS if not required to file Form 1040.

W—Employer contributions (including amounts the employee elected to

B—Uncollected Medicare tax on tips. Report on U.S. Form 1040, or on Form

contribute using a section 125 (cafeteria) plan) to your health savings

1040-SS if not required to file Form 1040.

account (HSA). Report on Form 8889, Health Savings Accounts (HSAs).

C—Taxable cost of group-term life insurance over $50,000 (included in boxes

Y—Deferrals under a section 409A nonqualified deferred compensation plan

1, 3 (up to social security wage base), and 5)

Z—Income under section 409A on a nonqualified deferred compensation

D—Elective deferrals to a section 401(k) cash or deferred arrangement. Also

plan. This amount is also included in box 1. It is subject to an additional 20%

includes deferrals under a SIMPLE retirement account that is part of a

tax plus interest. See “Other Taxes” in the instructions for your tax return.

section 401(k) arrangement.

AA—Designated Roth contributions under a section 401(k) plan

E—Elective deferrals under a section 403(b) salary reduction agreement

BB—Designated Roth contributions under a section 403(b) plan

F—Elective deferrals under a section 408(k)(6) salary reduction SEP

DD—Cost of employer-sponsored health coverage. The amount reported

G—Elective deferrals and employer contributions (including nonelective

with code DD is not taxable.

deferrals) to a section 457(b) deferred compensation plan

EE—Designated Roth contributions under a governmental section 457(b)

H—Elective deferrals to a section 501(c)(18)(D) tax-exempt organization plan.

plan. This amount does not apply to contributions under a tax-exempt

(You may be able to deduct.)

organization section 457(b) plan.

J—Nontaxable sick pay (information only, not included in boxes 1, 3, or 5)

FF—Social security wages earned through February 29, 2012. See “Other

M—Uncollected social security tax on taxable cost of group-term life

Taxes” in the Form 1040 instructions.

insurance over $50,000 (former employees only). Report on U.S. Form 1040,

GG—Social security tips earned through February 29, 2012. See “Other

or on Form 1040-SS if not required to file Form 1040.

Taxes” in the Form 1040 instructions.

N—Uncollected Medicare tax on taxable cost of group-term life insurance

Box 13. If the “Retirement plan” box is checked, special limits may apply to

over $50,000 (former employees only). Report on U.S. Form 1040, or on

the amount of traditional IRA contributions that you may deduct.

Form 1040-SS if not required to file Form 1040.

Note. Keep Copy C of Form W-2GU for at least 3 years after the due date for

P—Excludable moving expense reimbursements paid directly to employee

filing your income tax return. However, to help protect your social security

(not included in boxes 1, 3, or 5)

benefits, keep Copy C until you begin receiving social security benefits, just

Q—Nontaxable combat pay. See your tax return instructions for details on

in case there is a question about your work record and/or earnings in a

reporting this amount.

particular year.

Form W-2gu - Guam Wage And Tax Statement - 2012 Page 7

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