Page 38 - Wages, Salaries and Other Earnings
P. 38

Form W-2





             W-2


             Your employer must include all taxable

               fringe benefits in box 1 of Form W-2 as
               wages, tips, and other compensation
               and, if applicable, in boxes 3 and 5 as
               social security and Medicare wages.
             Although not required, your employer                                        $
               may include the total value of fringe
               benefits in box 14 (or on a separate
               statement).
             However, if your employer provided you
               with a vehicle and included 100% of its
               annual lease value in your income, the

               employer must separately report this
               value to you in box 14 (or on a separate
               statement).
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