Page 452 - Individual Forms & Instructions Guide

Page 33 of 34
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Index Fileid: … iw-2-&-w-3/2023/a/xml/cycle04/source 14:39 - 29-Dec-2022

Code W—Employer contributions to a health Individual taxpayer identification number
501(c) non-governmental organizations 23, 28 savings account (HSA) 20 (ITIN) 7, 15
Code Y—Deferrals under a section 409A Information reporting customer service site 4
nonqualified deferred compensation plan 20
A Code Z—Income under section 409A on a IRS.gov 4
Additional Medicare Tax withheld 2, 10, 12, 17, nonqualified deferred compensation plan 20 K
19, 20 Common errors 5
Adoption benefits 7, 17, 20 Commonwealth of the Northern Mariana Kind of Employer 23, 28
Agent reporting 7 Islands 6 Kind of Payer 23, 28
Agricultural employers 9, 23, 28 Control number 16, 23
Allocated tips 18 Corrections 2, 25, 26 L
American Samoa 6 Corrections and VOID Forms W-2 2, 15
Archer MSA 8, 16, 17, 20 Cost of employer-sponsored health coverage 4, Lost Form W-2—reissued statement 11
21
B D M
Bitcoin 13 Medicaid waiver payments 2
Box 14—Other 22 Deceased employee's wages 8 Medicare tax withheld 2, 12, 17
Business Services Online (BSO) 2-4, 25 Deferred compensation 24, 29 Medicare wages and tips 17
Dependent care benefits 18, 24 Military differential pay 11
C Designated Roth contributions 8, 16, 21 Military employers 18, 23, 28
Disability payments 2
Military Spouses Residency Relief Act
Calendar year basis 15 Due date(s) 5 (MSRRA) 3
Clergy and religious workers 8 Moving expenses 11, 20
Codes for box 12, Form W-2 18, 27, 30 E Multiple Forms W-2 issued to employee 15
Code A—Uncollected social security or RRTA tax
on tips 19 E-filing 3, 4, 25 N
Code AA—Designated Roth contributions under Earned income credit (EIC) notice 3
a section 401(k) plan 21 Educational assistance programs 9, 16 Nonqualified compensation plans 20
Code B—Uncollected Medicare tax on tips 19 Election workers 9 Nonqualified deferred compensation plans 4, 11
Code BB—Designated Roth contributions under Elective deferrals 19, 20 Nonqualified Deferred Compensation Reporting
a section 403(b) plan 21 Electronic employee statements 3 Example Chart 30, 31
Code C—Taxable cost of group-term life Employee business expense reimbursements 9, Nonqualified plans 18, 24
insurance over $50,000 19 16, 20 Nonstatutory stock option(s) 20
Code D—Elective deferrals under section 401(k) Employee's name and address 16, 27 Nontaxable combat pay 20
cash or deferred arrangement (plan) 19 Employee's taxes paid by employer 9, 16
Code DD—Cost of employer-sponsored health Employer identification number (EIN) 16, 23, 27,
coverage 21 29 O
Code E—Elective deferrals under a section Employer's name and address 16, 23, 27, 28 Other EIN 24
403(b) salary reduction agreement 19
Code EE—Designated Roth contributions under Employment tax information 4
a governmental section 457(b) plan 21 Establishment number 23, 29 P
Code F—Elective deferrals under a section Extensions 5, 7
408(k)(6) salary reduction SEP 20 Penalties 13
Code FF—Permitted benefits under a qualified F Civil damages for fraudulent filing of Forms
small employer health reimbursement W-2 15
arrangement 21 Federal employers in the CNMI 9, 22 Exceptions to the penalty 14, 15
Code G—Elective deferrals and employer Federal income tax withheld 17 Failure to file correct information returns by the
contributions (including nonelective deferrals) Foreign agricultural workers 10 due date 14
to any governmental or nongovernmental Form 941 or 941-SS 23, 28 Failure to furnish correct payee statements 14
section 457(b) deferred compensation Intentional disregard of filing requirements 14
plan 20 Form 944 3, 23, 28 Intentional disregard of payee statement
Code GG—Income from qualified equity grants Form W-2 Copy 1 6 requirements 15
under section 83(i) 21 Forms W-2 for U.S. territories 3 Small businesses 14
Code H—Elective deferrals under section 501(c) Fringe benefits 10, 16 Privacy Act and Paperwork Reduction Act
(18)(D) tax-exempt organization plan 20 Furnishing Forms W-2 to employees 6 Notice 29
Code HH—Aggregate deferrals under section
83(i) elections as of the close of the calendar
year 22 G Q
Code J—Nontaxable sick pay 20 General Instructions for Forms W-2 and W-3 5 Qualified equity grants under section 83(i) 12
Code K—20% excise tax on excess golden General instructions for Forms W-2c and
parachute payments 20 W-3c 25 Qualified small employer health reimbursement
arrangement 21
Code L—Substantiated employee business Golden parachute payments 10, 20
expense reimbursements 20 Government employers 10, 23, 28
Code M—Uncollected social security or RRTA Governmental section 457(b) plans 3 R
tax on taxable cost of group-term life
insurance over $50,000 (for former Group-term life insurance 10, 17, 19 Railroad employers 12, 23, 28
employees). 20 Guam 6 Reconciling Forms W-2, W-3, 941, 941-SS, 943,
Code N—Uncollected Medicare tax on taxable 944, CT-1, and Schedule H (Form 1040) 24
cost of group-term life insurance over $50,000 H Reference Guide for Form W-2 Box 12 Codes 30
(for former employees) 20 Rejected wage reports 2
Code P—Excludable moving expense Health flexible spending arrangement (FSA) 2, Repayments, wages received in error 12
reimbursements paid directly to a member of 10 Retirement Plan Checkbox Decision Chart 30
the U.S. Armed Forces 20 Health savings account (HSA) 11, 20 Retirement plans 22, 30
Code Q—Nontaxable combat pay 20 Help 4
Code R—Employer contributions to an Archer Household employers 5, 9, 23, 28
MSA 20 How to complete a form 25 S
Code S—Employee salary reduction How to complete Form W-2 15 Scholarship and fellowship grants 13
contributions under a section 408(p) SIMPLE
plan 20 How to complete Form W-3 23 Severance payments 4
Code T—Adoption benefits 20 How to get forms and publications 4 Shipping and mailing Form W-2 6
Code V—Income from the exercise of Sick pay 13, 20, 29
nonstatutory stock option(s) 20 I Signing bonuses 17
Income tax withheld 27 SIMPLE retirement account 13, 17, 20
-33-