Page 24 - Wages, Salaries and Other Earnings

 This is any payment made to you by an employer for
any period during which you are, for a period of more
than 30 days, an active duty member of the
uniformed services and represents all or a portion of
the wages you would have received from the
employer during that period..
 These payments are treated as wages and are subject
to income tax withholding, but not FICA or FUTA
taxes.

 The payments are reported as wages on Form W-2.

1

Differential wage payments