W2 caixa 14 opções de estoque

Caixa 14 opções de estoque.

Caixa 14 opções de estoque.

Caixa 14 opções de estoque.

Stock Boxes - Boxmaster.

Opções de estoque e estoque restrito Barbara Baksa NASPP zIncome também pode ser listado separadamente na Caixa 14 (Outro) com um rótulo apropriado, se desejar.

Box Spread - Long Box - O Guia de Opções.

17.02.2018 & # 0183; & # 32; Como evitar a dupla tributação no plano de compra de ações dos empregados. Como evitar a dupla tributação no empregado. Se não for mostrado na Caixa 14,

W2 caixa 14 opções de estoque :: Opções binárias uk EUA corretores.

12 erros de devolução de imposto a evitar com opções de ações e a caixa 12 de seu W-2 ou qualquer receita já incluída na caixa 1 para spread de ações na linha 14.

Guia do imposto de renda pessoal da Pensilvânia - Capítulo 7: Gross.

Box Inc. Cl A preço das ações, cotações de ações e revisões financeiras da MarketWatch. acima de uma perda de 14 centavos por ação há um ano atrás.

Um Guia para Opções de Ações de Empregados e Formulários de Relatório Tributário.

O estoque restrito, as unidades de ações restritas (UREs) e as ações de desempenho trazem suas próprias questões especiais para declarações fiscais. Além disso, esta temporada de impostos tem muito mais.

Alerta de preparação de impostos para aqueles com compensação baseada em ações.

29.03.2008 & # 0183; & # 32; Como muitas empresas emissões de minas RSUs (unidades de estoque restritas) em vez de opções de estoque. Eles são essencialmente partes de ações com o valor da data emitida.

Como evitar a dupla tributação no estoque de empregados.

Lendo a mesa horizontalmente e verticalmente, obtemos duas vistas de uma longa caixa espalhada. Uma longa caixa-espalhada pode ser vista como um estoque sintético longo a um preço K 1.

Opções de ações não qualificadas | H & amp; R Block.

13.11.2017 & # 0183; & # 32; Os empregadores usam a Caixa 14 no Formulário W-2 para fornecer outras informações aos funcionários. Geralmente, o valor na Caixa 14 é apenas para fins informativos; Contudo.

Opção (finanças) - Wikipedia.

07.07.2017 & # 0183; & # 32; Opções de estoque de incentivo (o montante informado no formulário 6251, linha 14). e geralmente incluído no seu formulário W-2 caixa 1, é o spread entre o estoque.

Cadeia de Opções de CAIXA | Box, Inc. Classe A Stock - Yahoo Finanças.

sem Arquivo. s7-14-07 rin 3235-aj91 isenção de opções de compra de ações compensatórias de acordo com a seção 12 (g) do ato de troca de valores mobiliários de 1934.

Como as opções de estoque são tributadas & amp; Relatado | Investopedia.

Uma explicação de como o imposto mínimo alternativo (AMT) afeta os destinatários das opções de estoque de empregados.

SERVIÇO DE RECEITA INTERNO 2001-0047 Data de Lançamento: 30/03/2001.

Estoque restrito divulgado em W2. No W2 na caixa 14 listada como OTHER. there é um valor designado como estoque restrito. Coloquei o valor em Lacerte e lá estava.

Estoque restrito divulgado na W2 - Comunidade de contadores.

O Cboe Options Exchange (Cboe) é a maior troca de opções do mundo e amp; o líder em inovação de produtos, educação de opções, & amp; volume de negócios.

Tratamento fiscal IRS de formas de opções de ações de incentivo 3921.

A caixa W-2 14 é uma caixa informativa. Você pode encontrar qualquer coisa lá. ISO significa opção de opção de incentivo, não qualquer coisa sobre a instalação.

Parte IV - Itens de interesse geral I. OBJETIVO.

The Sorry State of IRS Guidance on Nonqualified Options. marque uma caixa no formulário, indicando se o estoque foi recebido opções de ações ou.

Como faço para denunciar a receita do Plano de Compra de Ações do Empregado.

Michael Gray, CPA explica como a renda do ISO é reportada ao IRS quando há uma disposição desqualificante nesta opção de ações de FAQ; Michael Gray, opção da CPA.

BOX Stock Price - MarketWatch.

as opções de estoque envolvem uma série de questões fiscais que são freqüentemente (Caixa 7) e a retenção é 14 de março de 2003. 13.

Manual de Margem - Chicago Board Options Exchange - Cboe.

15.11.2017 & # 0183; & # 32; Análise de estoque para Box Inc (BOX: Nova York), incluindo o preço das ações, o gráfico de ações, as notícias da empresa, as principais estatísticas, os fundamentos e o perfil da empresa.

Unidades de estoque restrito (RSU): fatos - Charles Schwab.

Os spreads de caixa abre uma oportunidade de arbitragem de negociação de opções sem o uso do estoque subjacente Caixa de propagação de opções de um nível 3 Box Spread Box se espalha.

A tabela de opções de índices de estoque se espalha como uma ferramenta de financiamento.

Aqui estão algumas das opções e planos de ações de empregados mais comuns, e os formulários de relatórios fiscais necessários, para tornar o tempo de imposto menos estressante.

Ações de Jack In The Box Inc. - Yahoo Finance.

Os mutuários hipotecários têm há muito tempo a opção de reembolsar o empréstimo antecipadamente, o que corresponde a uma opção obrigatória exigível. Opções de ações modernas realizando um lucro de US $ 6,14.

Formulário W-2 - Caixa 14 Outras Informações | TaxAct.

desde que a indicação do lucro das opções de ações não estatutárias separadamente na Caixa 12, usando o Código V, é opcional para os Formulários W-2 de 2001.

O seu W-2 inclui renda e retenção de estoque?

Veja a cadeia de opções JACK básica e compare as opções de Jack In The Box Inc. no Yahoo Finance.

zStockoptionsStock options z NASPP z.

16.11.2017 & # 0183; & # 32; Aproveite ao máximo suas unidades de estoque restritas. Aprenda esses fatos essenciais, incluindo conceitos básicos, horários de aquisição e tratamento fiscal. Estoque restrito.

Opções de estoque não estatutárias W2-V.

Os meus maridos W2 box 14 tem - V opções de ações não-estatutárias e um montante de dólares justo. Ele não retirou nada de sua conta de aposentadoria, então nós temos que pagar impostos agora por esse valor mesmo que ele não o tenha retirado?

Por que você deseja denunciar isso?

Resposta recomendada.

3 pessoas acharam isso útil.

Na verdade, é imaterial se o código V e os dólares associados estiverem na Caixa 12 ou na Caixa 14, ou em nenhum. Em ambos os casos, esse montante é apenas um item "memorando" que indica o quanto da receita da caixa 1 veio do exercício de uma NQSO. Então, uma vez que esse montante está incluído na Caixa 1, você está pagando impostos sobre isso.

Os dólares não surgem porque ele tirou algo da sua conta de aposentadoria. O exercício simples de uma NQSO é o que gera renda de compensação, independentemente de todas, algumas ou nenhuma das ações serem vendidas.

A questão do "imposto extra" surge quando algumas das ações são vendidas - talvez para financiar o exercício e os impostos retidos na fonte exigidos por causa da compensação - e você usa a base errada para denunciar a venda.

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Saiba o que fazer com as RSUs no formulário W-2.

Na época fiscal passada, fiquei realmente frustrada. Aqui estava eu, sentado no computador, com uma pilha de documentos fiscais para entrar no meu software de imposto profissional. Eu estava colocando o W-2 de um cliente. Tudo corre muito bem até eu chegar à caixa 14. Isso é onde o serviço de folha de pagamento do empregador coloca em todos os tipos de & # 34; outros & # 34; em formação. Este W-2 particular tem uma figura numérica ao lado das letras RSU.

Eu sabia que a RSU significava unidades restritas de estoque. Mas para a vida de mim, não lembrei como obter as informações da RSU do W-2 na declaração de imposto. Preciso inserir algo na seção W-2 do meu programa de impostos? Preciso inserir essa informação em outro lugar na declaração de imposto?

Meu software não ajudou. Curioso, eu virei para o meu mecanismo de pesquisa padrão. Eu digitei no & # 34; RSU no W-2 & # 34; - e os resultados da pesquisa que voltaram não revelaram nada útil que eu precisava saber. Eu tentei procurar, uma e outra vez. Cada vez, eu encontrei muitas blah-blah-blah, mas nenhuma informação real. Por informações reais, quero dizer informações que me ajudariam, agora, acabei trabalhando na declaração fiscal do meu cliente.

Então eu estudei esse assunto sozinho. E eu compartilho minhas notas de pesquisa com você, querido leitor. Minha esperança é que você achará útil isso, reduzirá sua frustração, o ajudará a preparar declarações fiscais de forma mais confiável e precisa.

Agora, vamos nos situar.

A quantidade indicada na caixa 14 para RSUs já está incluída na caixa 1 salários. [1]

Por exemplo, se tivermos US $ 234,567 relatados na Caixa 1 como salários e nós possuímos $ 12,345 relatados na Caixa 14 rotulada como RSU, então essa $ 12,345 já está incluída no valor de US $ 234,567.

O estoque restrito e as unidades de ações restritas estão incluídas nos salários tributáveis ​​de um empregado quando ocorre uma das duas coisas:

As coleções restritas de estoque, e assim ficam irrestritas. Nesse caso, o valor justo de mercado do estoque no momento da aquisição (menos qualquer custo para comprar o estoque restrito) é o valor da receita incluída no salário do empregado. [2] No momento em que o estoque restrito é transferido para o empregado e o empregado faz uma eleição 83 (b). Nesse caso, o valor justo de mercado do estoque no momento em que o estoque restrito é transferido (menos qualquer custo para comprar o estoque restrito) está incluído nos salários do empregado. [3]

Em seguida, base de registro no estoque restrito para referência futura.

A base em ações restritas é o valor pago pelo estoque mais o valor incluído como receita tributável.

No exemplo acima, o contribuinte tem pelo menos US $ 12.345 de base no estoque restrito, uma vez que o montante reportado no Formulário W-2. (Eu digo, pelo menos, porque o contribuinte pode ter pago caixa de bolso para as ações. Precisamos pedir ao cliente para descobrir.)

Esta informação de base será útil quando essas ações forem vendidas. Quando as ações são vendidas, calcularemos o ganho ou a perda no investimento subtraindo-se do resultado das vendas.

Ponteiro de prática: assista a retenção.

As ações restritas e as unidades de ações restritas estão sujeitas ao imposto de renda federal e estadual, aos impostos sobre Segurança Social e Medicare (FICA) e a quaisquer outros impostos relacionados com a folha de pagamento.

Isso pode representar um desafio para nossos clientes. Por quê? Porque o estoque restrito é uma transferência de valor sem dinheiro.

O empregador transfere ações do seu estoque para o empregado. Uma restrição é colocada no estoque, de modo que o empregado não pode vender ou transferir esse estoque até algum momento no futuro, quando o estoque é vendido. O valor desse estoque restrito é incluído na renda do empregado (no momento em que as ações são adquiridas ou, se uma eleição 83 (b) for feita, no momento da transferência). Até agora, nenhum dinheiro mudou de mãos. Mas o valor das ações restritas está sujeito a retenção. E a retenção deve estar em dinheiro. Portanto, a retenção virá de outras fontes - provavelmente do salário regular do empregado. [4]

Há outro snafu de retenção para estar ciente. O empregador poderia colocar o estoque restrito com o pagamento regular pelo período de pagamento.

Pronto para começar a construir riqueza? Inscreva-se hoje para aprender a economizar para uma reforma antecipada, enfrentar sua dívida e aumentar seu patrimônio líquido.

Isso causará uma maior porcentagem do salário do empregado a ser deduzido por retenção de impostos. E isso pode resultar em um excesso de retenção do empregado. Alternativamente, o empregador poderia colocar o estoque restrito como um bônus ou um período de pagamento suplementar. Nesse caso, é possível que o empregado possa ser preso. Os empregadores reteram 25% nos primeiros $ 1 milhão de salários suplementares pagos durante o ano civil. Depois que esse limite é atingido (ou seja, uma vez que os salários suplementares para o ano excedem US $ 1 milhão), os empregadores reteram a uma taxa fixa de 39,6%. [5]

Tire nosso exemplo de cima. Nosso cliente tem US $ 234.567 no total de salários do ano - isso coloca nosso cliente na faixa de impostos de 33% ou 35% do ano, dependendo do status de apresentação. Por definição, este funcionário será inadimplente se o empregador recusar apenas 25% para o imposto federal. O funcionário precisará fazer a diferença através de impostos estimados se quiserem evitar devido a abril. E se você não quiser fazer estimativas, o cliente poderá querer ajustar sua retenção para ter mais impostos retirados ou para fazer um pagamento de extensão na primavera seguinte.

By the Way, as RSU não são coordenadas com o formulário 3921 ou o formulário 3922.

O formulário 3921 informa a informação de base para opções de ações de incentivo.

O formulário 3922 informa informações básicas sobre ações do plano de compra de ações do empregado.

O estoque restrito não está relacionado a nenhum desses formulários.

RSU Vá no Schedule D quando vendido.

O valor mostrado no formulário W-2 é incluído como parte da base de custo de uma pessoa nas ações.

Isso será reportado no Anexo D e no Formulário 8949 no ano em que o contribuinte vende o estoque subjacente.

Em suma.

Se você vir URSs ou estoque restrito em um formulário W-2 ao lado de um valor em dólares, esse valor em dólares já está incluído como parte do salário do empregado mostrado nas caixas 1, 3 e 5. Certifique-se disso mesmo O valor está incluído em seus registros de base de custo para esse estoque em seus registros pessoais. Não há mais nada a fazer em termos de preparação do Formulário 1040. Os salários da caixa 1 são adicionados ao salário reportado na linha 7 do 1040, assim como o normal. Esteja ciente de quaisquer questões de retenção para o próximo ano. É tarde demais para corrigir quaisquer problemas de retenção no ano passado. Mas para o próximo ano fiscal, ajude o contribuinte a estar alerta. Sempre que recebem subsídios de estoque restrito, eles devem estar pensando em fazer uma eleição 83 (b). E quando coleções de estoque restritas, eles devem revisar sua retenção para descobrir quanto imposto adicional eles precisarão pagar através de estimativas ou pagamentos de extensão.

[1] Guia de Contabilidade para Compensação baseada em estoque: uma abordagem multidisciplinar. (PricewaterhouseCoopers LLP, 31 de março de 2018. PDF. Página 4-57. Pwc / us / en / cfodirect / assets / pdf / accounting-guides / pwc_stock_based_2018.pdf.

[2] Código da Receita Interna seção 83 (a) e seção 1.83-1 do Regulamento do Tesouro.

[3] Código da Receita Interna seção 83 (b) e seção 1.83-2 do Regulamento do Tesouro.

Instruções gerais para formulários W-2 e W-3 (2017)

(Incluindo Formulários W-2AS, W-2CM, W-2GU, W-2VI, W-3SS, W-2c e W-3c)

Referências de seção são para o Internal Revenue Code, salvo indicação em contrário.

Instruções gerais para formulários W-2 e W-3.

Você deve preencher os Formulários W-2 se você tiver um ou mais empregados para quem efetuou pagamentos (incluindo pagamentos não abrangentes) para os serviços dos funcionários em sua empresa ou comércio durante 2017.

Complete e arquive o Formulário W-2 para cada funcionário para quem se aplica qualquer um dos seguintes (mesmo que o empregado esteja relacionado a você).

Você reteve qualquer imposto de renda, segurança social ou Medicare de salários, independentemente do valor dos salários; ou.

Você teria que reter o imposto sobre o rendimento se o empregado tivesse reclamado não mais de um subsídio de retenção ou não tivesse solicitado isenção de retenção no Formulário W-4; ou.

Você pagou US $ 600 ou mais em salários, mesmo que não tenha retido nenhum imposto de renda, segurança social ou Medicare.

Somente em situações muito limitadas você não terá que preencher o Formulário W-2. Isso pode ocorrer se você não for obrigado a reter qualquer imposto de renda, imposto de segurança social ou imposto do Medicare e você pagou o empregado com menos de US $ 600, como para certos trabalhadores eleitorais e certos trabalhadores agrícolas estrangeiros. Veja os trabalhadores eleitorais e os trabalhadores agrícolas estrangeiros, mais tarde.

Salvo indicação em contrário, as referências ao imposto Medicare incluem Imposto Adicional do Medicare.

Se você precisar arquivar 250 ou mais formulários W-2 ou desejar tirar proveito dos benefícios do e-filing, consulte E-filing.

Qualquer pessoa necessária para preencher o formulário W-2 deve preencher o formulário W-3 para transmitir a cópia A dos formulários W-2. Faça uma cópia do formulário W-3, guarde e copie D (para o empregador) dos formulários W-2 com seus registros por 4 anos. Certifique-se de usar o Formulário W-3 para o ano correto. Se você está arquivando os formulários W-2 eletronicamente, veja também E-filing.

Empregadores domésticos.

Mesmo os empregadores com apenas um funcionário doméstico devem apresentar o Formulário W-3 para transmitir a cópia A do formulário W-2. No formulário W-3, verifique o "Hshld. Emp." caixa de seleção na caixa b. Para obter mais informações, consulte o Anexo H (Formulário 1040), Imposto sobre o Emprego do lar e suas instruções separadas. Você deve ter um número de identificação do empregador (EIN). Consulte a Caixa b-Número de identificação do empregador (EIN).

Um transmissor ou remetente (incluindo uma agência de serviços, agente de relatório, agente pagador ou agente de desembolso) pode assinar o Formulário W-3 (ou usar seu PIN para arquivo eletrônico) para o empregador ou pagador somente se o remetente cumprir os dois seguintes .

É autorizado a assinar por um acordo de agência (seja oral, escrito ou implícito) que seja válido de acordo com a lei estadual; e.

Ele escreve "For (nome do pagador)" ao lado da assinatura (somente Formulário em papel W-3).

O uso de um agente de relatórios ou outro provedor de serviço de folha de pagamento de terceiros não dispensa um empregador da responsabilidade de garantir que os Formulários W-2 sejam fornecidos aos funcionários e que os Formulários W-2 e W-3 sejam arquivados com o SSA, corretamente e na hora. Veja Penalidades para mais informações.

Certifique-se de que o nome do pagador e o EIN nos Formulários W-2 e W-3 são os mesmos que os utilizados no Formulário 941, Declaração de Imposto sobre o Imposto Trimestral do Empregador; Formulário 943, Declaração de imposto federal anual do empregador para funcionários agrícolas; Formulário 944; Formulário CT-1, Declaração Anual do Imposto de Aposentadoria de Estrada do Empregador; ou o Anexo H (Formulário 1040) arquivado por ou para o pagador.

Correio ou arquivo eletrônico Copie A dos Formulários W-2 e Formulário W-3 com o SSA até 31 de janeiro de 2018. Você pode devolver uma penalidade por cada Formulário W-2 que você arquiva atrasado. Veja penalidades. Se você encerrar seu negócio, consulte Terminar um negócio.

Extensão de tempo para arquivar os Formulários W-2 com o SSA.

Você pode solicitar apenas uma extensão de tempo para arquivar o Formulário W-2 com o SSA, enviando um pedido completo no Formulário 8809, Solicitação de Extensão do Tempo para Informações de Arquivo. Inclua uma explicação detalhada de por que você precisa de mais tempo. Você deve assinar o pedido sob pena de perjúrio. Envie o pedido ao endereço indicado no formulário 8809. Você deve solicitar a extensão antes da data de vencimento dos formulários W-2. Se o IRS conceder seu pedido de extensão, você terá 30 dias adicionais para arquivar. O IRS concederá extensões para arquivar os Formulários W-2 apenas em casos limitados para circunstâncias ou catástrofes extraordinárias, como um desastre natural ou incêndio destruindo os livros e registros necessários para a apresentação dos formulários. Nenhuma extensão adicional de tempo para arquivo será permitida. Consulte o Formulário 8809 para obter detalhes.

Mesmo que você solicite e receba uma prorrogação de prazo para preencher o Formulário W-2, você ainda deve fornecer o Formulário W-2 para seus funcionários até 31 de janeiro de 2018. Mas veja a extensão do tempo para fornecer os Formulários W-2 aos funcionários.

Onde arquivar formulários de papel W-2 e W-3.

Copie o arquivo A do formulário W-2 com o formulário W-3 no seguinte endereço.

Administração da Segurança Social.

Centro de Operações Diretas.

Wilkes-Barre, PA 18769-0001.

Se você usar "Correio certificado" para arquivo, altere o código postal para "18769-0002". Se você usar um serviço de entrega privado aprovado pelo IRS, adicione "Attn: W-2 Process, 1150 E. Mountain Dr." para o endereço e altere o código postal para "18702-7997". Veja Pub. 15 (Circular E) para obter uma lista de serviços de entrega privada aprovados pelo IRS.

Não envie dinheiro, cheques, ordens de pagamento ou outras formas de pagamento com os Formulários W-2 e W-3 que você envia ao SSA. Os formulários de imposto sobre o emprego (por exemplo, formulário 941 ou formulário 943), remessas e formulários 1099 devem ser enviados ao IRS.

Envie a cópia 1 do formulário W-2, se necessário, para o departamento fiscal, estadual ou local. Para obter mais informações sobre a cópia 1 (incluindo como preencher as caixas 15 a 20), entre em contato com o departamento de impostos estadual, municipal ou local.

Samoa das Samoa Americana Samoa Americana.

Copie o arquivo 1 do formulário W-3SS e formulários W-2AS no seguinte endereço.

Escritório de impostos da Samoa Americana.

Edifício Executivo de Escritórios.

Pago Pago, AS 96799.

Guam U. S. possessionsGuam.

Copie o arquivo 1 do formulário W-3SS e formulários W-2GU no seguinte endereço.

Departamento de Receita e Fiscalidade de Guam.

Para obter informações adicionais sobre Form W-2GU, consulte guamtax.

Ilhas Virgens dos Estados Unidos U. S. possessionsUnited States Virgin Islands.

Copie o arquivo 1 do formulário W-3SS e formulários W-2VI no seguinte endereço.

Bureau das Receitas Internas das Ilhas Virgens.

6115 Estate Smith Bay.

Para obter informações adicionais sobre o formulário W-2VI, consulte vibir. gov.

Commonwealth das Ilhas Marianas do Norte U. S. possessionsCommonwealth of the Northern Mariana Islands.

Formulário de arquivo OS-3710 e Copiar 1 dos formulários W-2CM no seguinte endereço.

Divisão de Receita e Tributação.

Commonwealth das Ilhas Marianas do Norte.

P. O. Caixa 5234 CHRB.

Os formulários OS-3710 e W-2CM não são formulários do IRS. Para obter informações adicionais sobre Form W-2CM, consulte cnmidof.

Se você arquivar mais de um tipo de formulário de imposto sobre o emprego, agrupe os Formulários W-2 do mesmo tipo com um formulário W-3 separado para cada tipo e envie-os em grupos separados. Veja as instruções específicas para a Caixa b - Tipo de Pagador e Caixa b - Tipo de Empregador em Instruções Específicas para o Formulário W-3.

Prepare e arquive os Formulários W-2 em ordem alfabética pelos sobrenomes dos empregados ou numericamente pelos números de segurança social dos empregados. Não agrafe ou tape o Formulário W-3 para os Formulários W-2 ou Formulários W-2 relacionados uns com os outros. Esses formulários são lidos em máquina. Os grampos ou as lágrimas interferem com a leitura da máquina. Além disso, não dobre formulários W-2 e W-3. Envie os formulários para o SSA em uma mala direta.

Mobiliário Copia B, C e 2 para funcionários.

Geralmente, você deve fornecer as cópias B, C e 2 do Formulário W-2 aos seus funcionários até 31 de janeiro de 2018. Você atenderá o requisito de "fornecer" se o formulário for devidamente endereçado e enviado em ou antes da data de vencimento.

Se o emprego terminar antes de 31 de dezembro de 2017, você pode fornecer cópias ao empregado a qualquer momento após o término do emprego, mas até 31 de janeiro de 2018. Se um empregado solicitar o Formulário W-2, dê-lhe as cópias completas no prazo de 30 dias após o pedido ou no prazo de 30 dias após o pagamento final do salário, o que ocorrer mais tarde. No entanto, se você encerrar seu negócio, consulte Terminar um negócio.

Você pode fornecer Formulários W-2 para funcionários em formulários oficiais do IRS ou em formulários de substituição aceitáveis. Veja os formulários Substituto. Certifique-se de que os Formulários W-2 que você fornece aos funcionários são claros e legíveis e cumprem os requisitos no Pub. 1141.

Os formulários W-2 que incluem logotipos, slogans e propagandas (incluindo propagandas para software de preparação de impostos) podem ser confundidos com formulários questionáveis ​​W-2. Um funcionário pode não reconhecer a importância da cópia do funcionário para fins de relatórios fiscais devido ao uso de logotipos, slogans e propagandas. Portanto, o IRS determinou que logos, slogans e publicidade não serão permitidos nos Formulários W-3, Copiar A dos Formulários W-2 ou em quaisquer cópias de funcionários que denunciem os salários pagos. Veja Pub. 1141 para mais informações.

Extensão de tempo para fornecer os Formulários W-2 aos funcionários.

Você pode solicitar uma prorrogação de tempo para fornecer os formulários W-2 aos funcionários enviando uma carta para:

Receita Federal.

Attn: Coordenador de Extensão do Tempo.

240 Murall Drive, Mail Stop 4360.

Kearneysville, WV 25430.

Envie sua carta em ou antes da data de vencimento para fornecer os formulários W-2 aos funcionários. Deve incluir:

Seu nome e endereço,

Uma declaração de que você está solicitando uma extensão para fornecer "Formulários W-2" aos funcionários,

O motivo da demora, e.

Sua assinatura ou a do seu agente autorizado.

Os pedidos de prorrogação de prazo para fornecer os formulários W-2 aos funcionários não são concedidos automaticamente. Se aprovado, uma extensão geralmente será por no máximo 15 dias a partir da data de vencimento, a menos que seja mostrado claramente a necessidade de um total de 30 dias. Veja as Instruções Gerais de 2017 para Certas Devoluções de Informações.

Formulários não entregues W-2.

Mantenha por 4 anos qualquer cópia do empregado dos Formulários W-2 que você tentou, mas não conseguiu entregar. No entanto, se o formulário W-2 não entregue pode ser produzido eletronicamente até 15 de abril do quarto ano após o ano em questão, você não precisa manter cópias de funcionários não entregues. Não envie cópias de empregados não entregues dos Formulários W-2 para a Administração da Segurança Social (SSA).

Números de identificação do contribuinte (TINs).

Os empregadores usam um número de identificação do empregador (EIN) (XX-XXXXXXX). Os funcionários usam um número de segurança social (SSN) (XXX-XX-XXXX). Quando você lista um número, separe os nove dígitos adequadamente para mostrar o tipo de número.

Não aceite um número de identificação do contribuinte individual do IRS (ITIN) no lugar de um SSN para a identificação do empregado ou para o relatório do Formulário W-2. Um ITIN só está disponível para estrangeiros residentes e não residentes que não são elegíveis para o emprego nos EUA e precisam de identificação para outros fins tributários. Um ITIN expirará se não for usado pelo menos uma vez em uma declaração de imposto federal nos últimos três exercícios fiscais consecutivos, como o arquivador ou um dependente. Os ITIN emitidos antes de 2018 estão programados para expirar de acordo com um cronograma anual. Para obter mais informações, consulte as Instruções para o formulário W-7 ou visite IRS. gov/itin. Você pode identificar um ITIN porque é um número de 9 dígitos formatado como um SSN começando com o número "9" e com um número em um dos seguintes intervalos no quarto e quinto dígito: 50-65, 70-88, 90 -92 e 94-99 (por exemplo, 9NN-70-NNNN). Não preencha automaticamente um ITIN na caixa a - Número de segurança social do empregado no Formulário W-2. Veja a seção 4 do Pub. 15 (Circular E).

Um indivíduo com um ITIN que mais tarde se torna elegível para trabalhar nos Estados Unidos deve obter um SSN da Administração da Segurança Social.

O IRS usa SSNs para verificar os pagamentos que você denuncia contra os valores mostrados nas declarações fiscais dos funcionários. O SSA usa SSNs para registrar os ganhos dos funcionários para futuros benefícios da segurança social e do Medicare. Quando você prepara o Formulário W-2, certifique-se de mostrar o SSN correto para cada funcionário. Não trunca os SSNs dos funcionários no Formulário W-2. Para obter informações sobre como verificar SSNs, consulte a seção 4 do Pub. 15 (Circular E) ou visite as Instruções de Arquivamento do Empregador W-2 da SSA & amp; Site de informações no SSA. gov/employer.

O formulário W-2 e-filed com o SSA deve conter os mesmos TINs, conforme mostrado em todas as cópias do formulário W-2 fornecido aos funcionários.

Situações de Relatórios Especiais para o Formulário W-2.

Os montantes pagos ou as despesas incorridas por um empregador para despesas de adoção qualificadas ao abrigo de um programa de assistência à adoção não estão sujeitas à retenção de imposto de renda federal e não são relatáveis ​​na caixa 1. No entanto, esses valores (incluindo os benefícios de adoção pagos a partir de um plano da seção 125 (cafeteria) , mas não incluindo os benefícios de adoção perdidos em um plano de cafeteria) estão sujeitos a impostos de aposentadoria de segurança social, seguro médico e ferrovia e devem ser relatados nas caixas 3 e 5. (Use a caixa 14 se forem aplicadas taxas de aposentadoria ferroviária). Além disso, o valor total deve ser relatado na caixa 12 com o código T.

Para obter mais informações sobre os benefícios de adoção, consulte o Aviso 97-9, 1997-1 C. B. 365, que está na página 35 do Internal Revenue Bulletin 1997-2 no IRS. gov/pub/irs-irbs/irb97-02.pdf. Aconselhe seus funcionários a ver as Instruções para o Formulário 8839, Despesas de Adoção Qualificadas.

Um agente que tenha um Formulário 2678 aprovado, Nomeação do Agente do Empregador / Pagador, deve inserir o seguinte na caixa c do Formulário W-2:

Cada formulário W-2 deve refletir o EIN do agente na caixa b. Um agente envia um formulário W-3 para todos os Formulários W-2 e insere suas próprias informações nas caixas e, f e g do Formulário W-3, conforme aparece nas declarações de imposto de trabalho relacionadas com o agente (por exemplo, formulário 941 ). Insira o EIN do cliente-empregador na caixa h do Formulário W-3 se os Formulários W-2 se relacionarem com apenas um empregador (diferente do agente); Caso contrário, deixe a caixa em branco.

Se o agente (a) atua como agente para dois ou mais empregadores ou é um empregador e atua como agente para outro empregador, e (b) paga salários de segurança social a um indivíduo em nome de mais de um empregador, o O agente deve arquivar os Formulários W-2 separados para o empregado afetado, refletindo os salários pagos por cada empregador.

Veja Rev. Proc. 2018-39, 2018-52 I. R.B. 830 disponível em IRS. gov/irb/2018-52_IRB/ar15.html; e Formulário 2678 instruções para procedimentos a serem seguidos na aplicação para ser um agente.

Geralmente, um agente não é responsável pelo reembolso do imposto excessivo de segurança social ou de aposentadoria ferroviária (RRTA), retido nos empregados. Se um funcionário trabalhou para mais de um empregador durante 2017 e tiveram mais de US $ 7,886.40 em segurança social e o imposto TTA 1 Tributário retido, ele ou ela deve reclamar o excesso na linha apropriada do Formulário 1040, Form 1040A ou Form 1040NR. Se um funcionário tivesse mais de US $ 4.630,50 no imposto RRTA de Nível 2 retido de mais de um empregador, o funcionário deve solicitar um reembolso no Formulário 843, Reclamação de Reembolso e Solicitação de Abatimento.

O contributo de um empregador para o Archer MSA de um empregado não está sujeito a imposto de renda federal ou imposto de segurança social, Medicare ou imposto de aposentadoria ferroviária se for razoável acreditar no momento do pagamento que a contribuição será excluível da renda do empregado. No entanto, se não for razoável acreditar no momento do pagamento que a contribuição será excluível do rendimento do empregado, as contribuições do empregador estão sujeitas a retenção na fonte de imposto de renda e segurança social e impostos sobre o Medicare (ou impostos de aposentadoria ferroviária, se aplicável) e deve seja relatado nas caixas 1, 3 e 5. (Use a caixa 14 se forem aplicadas taxas de aposentadoria na ferrovia).

Você deve informar todas as contribuições do empregador para um Archer MSA na caixa 12 do Formulário W-2 com o código R. As contribuições do empregador para um Archer MSA que não são excluíveis da renda do empregado também devem ser relatadas nas caixas 1, 3 e 5 (caixa 14 se aplicam taxas de aposentadoria ferroviária).

As contribuições de um funcionário para um Archer MSA são incluídas na receita como salários e estão sujeitas à retenção na fonte federal de imposto de renda e previdência social e Medicare (ou taxas de aposentadoria na ferrovia, se aplicável). As contribuições dos empregados são dedutíveis, dentro dos limites, no Formulário 1040 do empregado.

Para obter mais informações, consulte Pub. 969, Contas de Poupança de Saúde e Outros Planos de Saúde Favorecidos, e Aviso 96-53, que é encontrado na página 5 do Internal Revenue Bulletin 1996-51 no IRS. gov/pub/irs-irbs/irb96-51.pdf.

Clérigos e trabalhadores religiosos.

Para certos membros do clero e trabalhadores religiosos que não estão sujeitos à segurança social e aos impostos do Medicare como funcionários, as caixas 3 e 5 do Formulário W-2 devem ser deixadas em branco. Você pode incluir o subsídio de um pastor e / ou utilitários na caixa 14. Para obter informações sobre as regras que se aplicam aos ministros e a certos outros trabalhadores religiosos, consulte o Pub. 517, Segurança Social e Outras Informações para Membros do Clero e Trabalhadores Religiosos, e seção 4 no Pub. 15-A.

Se um funcionário morre durante o ano, você deve informar os salários acumulados, o pagamento de férias e outras compensações pagas após a data do falecimento. Informe também os salários que estavam disponíveis para o funcionário, enquanto ele estava vivo, independentemente de estarem na posse do empregado, bem como de qualquer outro pagamento salarial regular, mesmo que você tenha que reeditar o pagamento no nome da propriedade ou do beneficiário.

Se você efetuou o pagamento após a morte do funcionário, mas no mesmo ano em que o funcionário morreu, você deve reter a segurança social e os impostos do Medicare sobre o pagamento e denunciar o pagamento no Formulário W-2 do empregado apenas como salário da segurança social e do Medicare para garantir o devido A segurança social eo crédito do Medicare são recebidos. No Formulário W-2 do funcionário, mostre o pagamento como salário de segurança social (caixa 3) e salários e dicas do Medicare (caixa 5) e os impostos de segurança social e Medicare retidos nas caixas 4 e 6. Não mostre o pagamento na caixa 1 .

Se você efetuou o pagamento após o ano da morte, não o denuncie no Formulário W-2 e não recuse a segurança social e os impostos do Medicare.

Se o pagamento é feito no ano da morte ou após o ano da morte, você também deve denunciá-lo na caixa 3 do Formulário 1099-MISC, Renda Variada, para o pagamento à propriedade ou ao beneficiário. Use o nome e o número de identificação do contribuinte (TIN) do destinatário do pagamento no formulário 1099-MISC. No entanto, se o pagamento for uma reedição de salários que foram recebidos construtivamente pelo indivíduo falecido enquanto ele ainda estava vivo, não o relate no Formulário 1099-MISC.

Antes da morte do empregado A em 15 de junho de 2017, A era empregada pelo Empregador X e recebeu US $ 10.000 em salários, sobre os quais o imposto de renda federal de US $ 1.500 foi retido. Quando A morreu, X devia US $ 2.000 em salários e $ 1.000 em pagamento de férias acumulado. O total de US $ 3.000 (menos a segurança social e os impostos do Medicare retidos) foi pago à propriedade da A em 6 de julho de 2017. Como X realizou o pagamento durante o ano da morte, X deve reter os impostos sobre segurança social e Medicare no pagamento de $ 3.000 e deve preencha o formulário W-2 da seguinte forma.

Box a - Employee A's SSN.

Caixa e - Nome do empregado A.

Caixa f - Endereço do funcionário A.

Caixa 1 - 10000.00 (não inclui os salários acumulados de US $ 3.000 e o pagamento de férias)

Caixa 3 - 13000.00 (inclui os salários acumulados de US $ 3.000 e o pagamento de férias)

Caixa 4 - 806,00 (6,2% do valor na caixa 3)

Caixa 5 - 13000.00 (inclui os salários acumulados e salários de US $ 3.000)

Caixa 6 - 188,50 (1,45% do valor na caixa 5)

O Empregador X também deve preencher o Formulário 1099-MISC da seguinte forma.

Caixas para o nome do destinatário, endereço e TIN - o nome da propriedade, endereço e TIN.

Caixa 3: 3000.00 (Mesmo que os valores foram retidos para a segurança social e impostos do Medicare, o valor bruto é relatado aqui.)

Se o Empregador X efetuesse o pagamento após o ano da morte, os US $ 3.000 não estarão sujeitos a impostos de segurança social e Medicare e não serão mostrados no Formulário W-2. No entanto, o empregador ainda arquivaria o Formulário 1099-MISC.

Contribuições de Roth designadas.

De acordo com a seção 402A, um participante de um plano da seção 401 (k), de acordo com um acordo de redução de salário 403 (b) ou em um plano governamental 457 (b) que inclui um programa de contribuição Roth qualificado, pode optar por fazer contribuições designadas para Roth o plano ou programa em vez de diferimentos eletivos. As contribuições designadas para Roth estão sujeitas à retenção na fonte do imposto de renda federal e aos impostos sobre a segurança social e do Medicare (e taxas de aposentadoria na ferrovia, se aplicável) e devem ser relatados nas caixas 1, 3 e 5. (Use a caixa 14 se forem aplicados os impostos sobre aposentadoria ferroviária).

A seção 402A requer um relatório separado das contribuições Roth designadas anualmente. As contribuições de Roth designadas para planos 401 (k) serão relatadas usando o código AA na caixa 12; as contribuições de Roth designadas ao abrigo de 403 (b) acordos de redução de salários serão reportadas usando o código BB na caixa 12; e as contribuições de Roth designadas ao abrigo de um plano governamental 457 (b) serão reportadas usando o código EE na caixa 12. Para instruções de relatório, veja a Caixa 12 - Códigos para Código AA, Código BB e Código EE.

Programas de assistência educacional.

A assistência educacional fornecida pelo empregador que se qualifica como um benefício de condição de trabalho é excluível dos salários de um funcionário. Para a assistência educacional fornecida pelo empregador que não se qualifica como benefício de condição de trabalho, uma exclusão de $ 5,250 pode ser aplicada se a assistência for fornecida ao abrigo de um programa de assistência educacional na seção 127. Veja o Pub. 970, Benefícios fiscais para educação, e seção 2 do Pub. 15-B para mais informações. Veja também Box 1-Salários, dicas, outras compensações.

Informe no Formulário W-2 pagamentos de US $ 600 ou mais para os trabalhadores eleitorais por serviços realizados nas eleições estaduais, municipais e municipais. Formatar o Formulário W-2 para pagamentos de menos de US $ 600 pagos aos trabalhadores eleitorais se a segurança social e os impostos do Medicare foram retidos de acordo com um acordo da Secção 218 (Contrato de Segurança Social). Não comunique os pagamentos do trabalhador eleitoral no Formulário 1099-MISC.

Se o trabalhador eleitoral estiver empregado em outra capacidade com a mesma entidade governamental, veja Rev. Rul. 2000-6, que está na página 512 do Internal Revenue Bulletin 2000-6 no IRS. gov/pub/irs-irbs/irb00-06.pdf.

Reembolsos de despesas de negócios dos empregados.

Os reembolsos aos empregados para despesas comerciais devem ser relatados da seguinte forma.

Geralmente, os pagamentos efetuados ao abrigo de um plano responsável são excluídos da renda bruta do empregado e não são relatados no Formulário W-2. However, if you pay a per diem or mileage allowance and the amount paid for substantiated miles or days traveled exceeds the amount treated as substantiated under IRS rules, you must report as wages on Form W-2 the amount in excess of the amount treated as substantiated. The excess amount is subject to income tax withholding and social security and Medicare taxes (or railroad retirement taxes, if applicable). Report the amount treated as substantiated (that is, the nontaxable portion) in box 12 using code L. See Box 12—Codes for Code L — Substantiated employee business expense reimbursements. (Use box 14 if railroad retirement taxes apply.)

Payments made under a nonaccountable plan are reported as wages on Form W-2 and are subject to federal income tax withholding and social security and Medicare taxes (or railroad retirement taxes, if applicable). (Use box 14 if railroad retirement taxes apply.)

For more information on accountable plans, nonaccountable plans, amounts treated as substantiated under a per diem or mileage allowance, the standard mileage rate, the per diem substantiation method, and the high-low substantiation method, see Pub. 463, Travel, Entertainment, Gift, and Car Expenses; and section 5 of Pub. 15 (Circular E).

Employee's social security and Medicare taxes (or railroad retirement taxes, if applicable) paid by employer.

If you paid your employee's share of social security and Medicare taxes rather than deducting them from the employee's wages, you must include these payments as wages subject to federal (or American Samoa, CNMI, Guam, or U. S. Virgin Islands) income tax withholding and social security, Medicare, and federal unemployment (FUTA) taxes. If you paid your employee's share of railroad retirement taxes, you must include these amounts as compensation subject to railroad retirement taxes. The amount to include as wages and/or compensation is determined by using the formula contained in the discussion of Employee's Portion of Taxes Paid by Employer in section 7 of Pub. 15-A and in Rev. Proc. 83-43, 1983-24 I. R.B. 60.

This does not apply to household and agricultural employers. If you pay a household or agricultural employee's social security and Medicare taxes, you must include these payments in the employee's wages for income tax withholding purposes. However, the wage increase due to the tax payments is not subject to social security, Medicare, or FUTA taxes. For information on completing Forms W-2 and W-3 in this situation, see the Instructions for Schedule H (Form 1040) and section 4 of Pub. 51 (Circular A).

Federal employers in the CNMI.

The U. S. Treasury Department and the CNMI Division of Revenue and Taxation entered into an agreement under 5 U. S.C. 5517 ("5517 agreement") in December 2006. Under this agreement, all federal employers (including the Department of Defense) are required to withhold CNMI income taxes, rather than federal income taxes, and deposit the CNMI taxes with the CNMI Treasury for employees who are subject to CNMI taxes and whose regular place of federal employment is in the CNMI. Federal employers are also required to file quarterly and annual reports with the CNMI Division of Revenue and Taxation. For questions, contact the CNMI Division of Revenue and Taxation.

Federal employers may use Form W-2 (rather than Forms W-2CM or OS-3710) to report income taxes withheld and paid to CNMI, as well as to report social security and Medicare taxes. Use the state boxes 15, 16, and 17 for CNMI income tax reporting. See Specific Instructions for Form W-2 for boxes 15, 16, and 17, later. This rule applies only to income tax reporting. Federal employers should withhold and report social security and Medicare taxes for these employees in the same way as for other federal employees. For more information, go to IRS. gov/individuals/international-taxpayers/special-withholding-rules-for-us-federal-agency-employers-with-employees-in-cnmi-or-puerto-rico.

Foreign agricultural workers.

You must report compensation of $600 or more paid in a calendar year to an H-2A visa agricultural worker for agricultural labor. If the H-2A visa agricultural worker furnishes a valid taxpayer identification number, report these payments in box 1 of Form W-2. If the worker does not furnish a valid taxpayer identification number, report the payments on Form 1099-MISC. See Form 1099-MISC below.

On Form W-2, no amount should be reported in boxes 3 or 5. In most cases, you do not need to withhold federal income tax from compensation paid to H-2A visa agricultural workers. Employers should withhold federal income tax only if the H-2A visa agricultural worker and the employer agree to withhold. The H-2A visa agricultural worker must provide a completed Form W-4. If the employer withholds income tax, the employer must report the tax withheld in box 2 of Form W-2 and on line 8 of Form 943. See Pub. 51 (Circular A).

Form 1099-MISC.

If the H-2A visa agricultural worker fails to furnish a taxpayer identification number to the employer, and the total annual payments made to the H-2A visa agricultural worker are $600 or more, the employer must begin backup withholding on the payments made until the H-2A visa agricultural worker furnishes a valid taxpayer identification number. Employers must report the compensation paid and any backup withholding on Forms 1099-MISC and Form 945, Annual Return of Withheld Federal Income Tax. See the 2017 Instructions for Form 1099-MISC and the 2017 Instructions for Form 945.

For more information, enter "foreign agricultural workers" in the search box on IRS. gov.

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, you may include the total value of fringe benefits in box 14 (or on a separate statement). However, if you provided your employee a vehicle and included 100% of its annual lease value in the employee's income, you must separately report this value to the employee in box 14 (or on a separate statement). The employee can then figure the value of any business use of the vehicle and report it on Form 2106, Employee Business Expenses. Also see Pub. 15-B for more information.

If you used the commuting rule or the vehicle cents-per-mile rule to value the personal use of the vehicle, you cannot include 100% of the value of the use of the vehicle in the employee's income. See Pub. 15-B.

Golden parachute payments (not applicable to Forms W-2AS, W-2CM, W-2GU, or W-2VI).

Include any golden parachute payments in boxes 1, 3, and 5 of Form W-2. Withhold federal income, social security, and Medicare taxes (or railroad retirement taxes, if applicable) as usual and report them in boxes 2, 4, and 6, respectively. (Use box 14 if railroad retirement taxes apply.) Excess parachute payments are also subject to a 20% excise tax. If the excess payments are considered wages, withhold the 20% excise tax and include it in box 2 as income tax withheld. Also report the excise tax in box 12 with code K. For definitions and additional information, see Regulations section 1.280G-1 and Rev. Proc. 2003-68, 2003-34 I. R.B. 398, available at IRS. gov/irb/2003-34_IRB/ar16.html.

Federal, state, and local governmental agencies have two options for reporting their employees' wages that are subject to only Medicare tax for part of the year and both social security and Medicare taxes for part of the year.

The first option (which the SSA prefers) is to file a single set of Forms W-2 per employee for the entire year, even if only part of the year's wages are subject to both social security and Medicare taxes. Check "941" (or "944") in box b of Form W-3 or check "941-SS" in box b of Form W-3SS. The wages in box 5 of Form W-2 must be equal to or greater than the wages in box 3 of Form W-2.

The second option is to file one set of Forms W-2 for wages subject only to Medicare tax and another set for wages subject to both social security and Medicare taxes. Use a separate Form W-3 to transmit each set of Forms W-2. For the Medicare-only Forms W-2, check "Medicare govt. emp." in box b of Form W-3. For the Forms W-2 showing wages subject to both social security and Medicare taxes, check "941" (or "944") in box b of Form W-3 or check "941-SS" in box b of Form W-3SS. The wages in box 5 of Form W-2 must be equal to or greater than the wages in box 3 of Form W-2.

You must include in boxes 1, 3, and 5 (or 14, if railroad retirement taxes apply) the cost of group-term life insurance that is more than the cost of $50,000 of coverage, reduced by the amount the employee paid toward the insurance. Use Table 2-2 in Pub. 15-B to determine the cost of the insurance. Also, show the amount in box 12 with code C. For employees, you must withhold social security and Medicare taxes, but not federal income tax. For coverage provided to former employees, the former employees must pay the employee part of social security and Medicare taxes (or railroad retirement taxes, if applicable) on the taxable cost of group-term life insurance over $50,000 on Form 1040. You are not required to collect those taxes. However, you must report the uncollected social security tax (or railroad retirement taxes, if applicable) with code M and the uncollected Medicare tax (or RRTA Medicare tax, if applicable) with code N in box 12 of Form W-2. However, any uncollected Additional Medicare Tax (on the cost of group-term life insurance, which, in combination with other wages, is in excess of $200,000) is not reported with code N in box 12.

Health flexible spending arrangement (FSA).

For plan year 2017, a cafeteria plan may not allow an employee to request salary reduction contributions for a health FSA in excess of $2,600 (as indexed for inflation).

If a cafeteria plan timely complies with the written plan requirement limiting health FSA salary reduction contributions, but one or more employees are erroneously allowed to elect a salary reduction of more than $2,600 for a plan year, the cafeteria plan will continue to be a section 125 cafeteria plan for that plan year if:

The terms of the plan apply uniformly to all participants,

The error results from a reasonable mistake by the employer (or the employer’s agent) and is not due to willful neglect by the employer (or the employer’s agent), and.

Salary reduction contributions in excess of $2,600 are paid to the employee and reported as wages for income tax withholding and employment tax purposes on the employee’s Form W-2 (or Form W-2c) for the employee’s taxable year in which, or with which, ends the cafeteria plan year in which the correction is made.

The salary reduction contribution limit of $2,600 does not include any amount (up to $500) carried over from a previous year.

For more information, see Notice 2018-40, 2018-26 I. R.B. 1046, available at IRS. gov/irb/2018-26_IRB/ar09.html and Notice 2018-71, 2018-47 I. R.B. 532 available at IRS. gov/irb/2018-47_IRB/ar10.html.

An employer's contribution (including an employee's contributions through a cafeteria plan) to an employee's HSA is not subject to federal income tax withholding or social security, Medicare, or railroad retirement taxes (or FUTA tax) if it is reasonable to believe at the time of the payment that the contribution will be excludable from the employee's income. However, if it is not reasonable to believe at the time of payment that the contribution will be excludable from the employee's income, employer contributions are subject to federal income tax withholding, social security and Medicare taxes (or railroad retirement taxes, if applicable), and FUTA tax, and must be reported in boxes 1, 3, and 5 (use box 14 if railroad retirement taxes apply), and on Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return.

You must report all employer contributions (including an employee's contributions through a cafeteria plan) to an HSA in box 12 of Form W-2 with code W. Employer contributions to an HSA that are not excludable from the income of the employee also must be reported in boxes 1, 3, and 5. (Use box 14 if railroad retirement taxes apply.)

An employee's contributions to an HSA (unless made through a cafeteria plan) are includible in income as wages and are subject to federal income tax withholding and social security and Medicare taxes (or railroad retirement taxes, if applicable). Employee contributions are deductible, within limits, on the employee's Form 1040. For more information about HSAs, see Notice 2004-2, Notice 2004-50, and Notice 2008-52. Notice 2004-2, 2004-2 I. R.B. 269, is available at IRS. gov/irb/2004-02_IRB/ar09.html. Notice 2004-50, 2004-33 I. R.B. 196, is available at IRS. gov/irb/2004-33_IRB/ar08.html. Notice 2008-52, 2008-25 I. R.B. 1166, is available at IRS. gov/irb/2008-25_IRB/ar10.html. Also see Form 8889, Health Savings Accounts (HSAs), and Pub. 969.

Lost Form W-2—reissued statement.

If an employee loses a Form W-2, write "REISSUED STATEMENT" on the new copy and furnish it to the employee. You do not have to add "REISSUED STATEMENT" on Forms W-2 provided to employees electronically. Do not send Copy A of the reissued Form W-2 to the SSA. Employers are not prohibited (by the Internal Revenue Code) from charging a fee for the issuance of a duplicate Form W-2.

Employers paying their employees while they are on active duty in the United States uniformed services should treat these payments as wages. Differential wage payments made to an individual while on active duty for periods scheduled to exceed 30 days are subject to income tax withholding, but are not subject to social security, Medicare, and unemployment taxes. Report differential wage payments in box 1 and any federal income tax withholding in box 2. Differential wage payments made to an individual while on active duty for 30 days or less are subject to income tax withholding, social security, Medicare, and unemployment taxes, and are reported in boxes 1, 3, and 5. See Rev. Rul. 2009-11, 2009-18 I. R.B. 896, available at IRS. gov/irb/2009-18_IRB/ar07.html.

Report moving expenses as follows.

Qualified moving expenses that an employer paid to a third party on behalf of the employee (for example, to a moving company) and services that an employer furnished in kind to an employee are not reported on Form W-2.

Qualified moving expense reimbursements paid directly to an employee by an employer are reported only in box 12 of Form W-2 with code P.

Nonqualified moving expense reimbursements are reported in boxes 1, 3, and 5 (use box 14 if railroad retirement taxes apply) of Form W-2. These amounts are subject to federal income tax withholding and social security and Medicare taxes (or railroad retirement taxes, if applicable).

For more information on qualified and nonqualified moving expenses, see Pub. 521, Moving Expenses.

Nonqualified deferred compensation plans.

Section 409A provides that all amounts deferred under a nonqualified deferred compensation (NQDC) plan for all tax years are currently includible in gross income to the extent not subject to a substantial risk of forfeiture and not previously included in gross income, unless certain requirements are met. Generally, section 409A is effective with respect to amounts deferred in tax years beginning after December 31, 2004, but deferrals made before that year may be subject to section 409A under some circumstances.

It is not necessary to show amounts deferred during the year under an NQDC plan subject to section 409A. If you report section 409A deferrals, show the amount in box 12 using code Y. For more information, see Notice 2008-115, 2008-52 I. R.B. 1367, available at IRS. gov/irb/2008-52_IRB/ar10.html.

Income included under section 409A from an NQDC plan will be reported in box 1 and in box 12 using code Z. This income is also subject to an additional tax of 20% that is reported on Form 1040. For more information on amounts includible in gross income and reporting requirements, see Notice 2008-115 available at IRS. gov/irb/2008-52_IRB/ar10.html. For information on correcting failures to comply with section 409A and related reporting, see Notice 2008-113, 2008-51 I. R.B. 1305, available at IRS. gov/irb/2008-51_IRB/ar12.html; Notice 2018-6, 2018-3 I. R.B. 275, available at IRS. gov/irb/2018-3_IRB/ar08.html; and Notice 2018-80, 2018-51 I. R.B. 853, available at IRS. gov/irb/2018-51_IRB/ar08.html.

See the Nonqualified Deferred Compensation Reporting Example Chart.

Railroad employers (not applicable to Forms W-2AS, W-2CM, W-2GU, or W-2VI).

Railroad employers must file Form W-2 to report their employees' wages and income tax withholding in boxes 1 and 2. You must file a separate Form W-3 to transmit the Forms W-2 if you have employees covered under the Federal Insurance Contributions Act (FICA) (social security and Medicare) and the Railroad Retirement Tax Act (RRTA).

For employees covered by RRTA tax.

Check the "CT-1" checkbox on Form W-3, box b, "Kind of Payer," to transmit Forms W-2 for employees with box 1 wages and box 2 tax withholding. Use Form W-2, box 14 to report the RRTA compensation, Tier 1, Tier 2, Medicare, and any Additional Medicare Tax withheld for each employee covered by RRTA tax. Label them "RRTA compensation," "Tier 1 tax," "Tier 2 tax," "Medicare tax," and "Additional Medicare Tax." Include tips reported by the employee to the employer in "RRTA compensation."

For employees covered by social security and Medicare.

Check the "941" checkbox on Form W-3, box b, "Kind of Payer," to transmit Forms W-2 for employees covered by social security and Medicare. Use Form W-2, boxes 3, 4, 5, 6, and 7 to report each employee’s social security and Medicare wages and taxes, including Additional Medicare taxes. These boxes are not to be used to report railroad retirement compensation and taxes.

If an employee repays you for wages received in error, do not offset the repayments against current year wages unless the repayments are for amounts received in error in the current year. Repayments made in the current year, but related to a prior year or years, must be repaid in gross, not net, and require special tax treatment by employees in some cases. You may advise the employee of the total repayments made during the current year and the amount (if any) related to prior years. This information will help the employee account for such repayments on his or her federal income tax return.

If the repayment was for a prior year, you must file Form W-2c with the SSA to correct only social security and Medicare wages and taxes, and furnish a copy to the employee. Do not correct "Wages, tips, other compensation" in box 1, or "Federal income tax withheld" in box 2, on Form W-2c. Also, do not correct any Additional Medicare Tax withheld on the repaid wages (reported with Medicare tax withheld in box 6) on Form W-2c. File the "X" return that is appropriate for the return on which the wages or compensation was originally reported (Forms 941-X, 943-X, 944-X, or CT-1X). Correct the social security and Medicare wages and taxes for the period during which the wages or compensation was originally paid. For information on reporting adjustments to Forms 941, 941-SS, 943, 944, or Form CT-1, see section 13 of Pub. 15 (Circular E), the Instructions for Form CT-1X, or section 9 of Pub. 51 (Circular A).

Tell your employee that the wages paid in error in a prior year remain taxable to him or her for that year. This is because the employee received and had use of those funds during that year. The employee is not entitled to file an amended return (Form 1040X) to recover the income tax on these wages. Instead, the employee is entitled to a deduction (or a credit, in some cases) for the repaid wages on his or her Form 1040 for the year of repayment. However, the employee is entitled to file an amended return (Form 1040X) to recover Additional Medicare Tax on these wages, if any. Refer your employee to Repayments in Pub. 525.

Scholarship and fellowship grants.

Give a Form W-2 to each recipient of a scholarship or fellowship grant only if you are reporting amounts includible in income under section 117(c) (relating to payments for teaching, research, or other services required as a condition for receiving the qualified scholarship). Also see Pub. 15-A and Pub. 970. These payments are subject to federal income tax withholding. However, their taxability for social security and Medicare taxes (or railroad retirement taxes, if applicable) depends on the nature of the employment and the status of the organization. See Students, scholars, trainees, teachers, etc., in section 15 of Pub. 15 (Circular E).

If you had employees who received sick pay in 2017 from an insurance company or other third-party payer and the third party notified you of the amount of sick pay involved, you may be required to report the information on the employees' Forms W-2. If the insurance company or other third-party payer did not notify you in a timely manner about the sick pay payments, it must prepare Forms W-2 and W-3 for your employees showing the sick pay. For specific reporting instructions, seesection 6 of Pub. 15-A.

An employee's salary reduction contributions to a SIMPLE (savings incentive match plan for employees) retirement account are not subject to federal income tax withholding but are subject to social security, Medicare, and railroad retirement taxes. Do not include an employee's contribution in box 1, but do include it in boxes 3 and 5. (Use box 14 if railroad retirement taxes apply.) An employee's total contribution also must be included in box 12 with code D or S.

An employer's matching or nonelective contribution to an employee's SIMPLE retirement account is not subject to federal income tax withholding or social security, Medicare, or railroad retirement taxes, and is not to be shown on Form W-2.

For more information on SIMPLE retirement accounts, see Notice 98-4, 1998-1 C. B. 269. You can find Notice 98-4 on page 25 of Internal Revenue Bulletin 1998-2 at IRS. gov/pub/irs-irbs/irb98-02.pdf.

If you buy or sell a business during the year, see Rev. Proc. 2004-53 for information on who must file Forms W-2 and employment tax returns. Rev. Proc. 2004-53, 2004-34 I. R.B. 320, is available at IRS. gov/irb/2004-34_IRB/ar13.html.

If you terminate your business, you must provide Forms W-2 to your employees for the calendar year of termination by the due date of your final Forms 941, 944, or 941-SS. You also must file Forms W-2 with the SSA by the last day of the month that follows the due date of your final Forms 941, 944, or 941-SS. If filing on paper, make sure you obtain Forms W-2 and W-3 preprinted with the correct year. If e-filing, make sure your software has been updated for the current tax year.

However, if any of your employees are immediately employed by a successor employer, see Successor/predecessor employers above. Also, for information on automatic extensions for furnishing Forms W-2 to employees and filing Forms W-2, see Rev. Proc. 96-57, which is on page 14 of Internal Revenue Bulletin 1996-53 at IRS. gov/pub/irs-irbs/irb96-53.pdf.

Get Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations, for information on reconciling wages and taxes reported on Forms W-2 with amounts reported on Forms 941, 941-SS, 943, or 944.

Uniformed Services Employment and Reemployment Rights Act of 1994 (USERRA) makeup amounts to a pension plan.

If an employee returned to your employment after military service and certain makeup amounts were contributed to a pension plan for a prior year(s) under the USERRA, report the prior year contributions separately in box 12. See the TIP above Code D in Box 12—Codes. You also may report certain makeup amounts in box 14. See Box 14—Other in Specific Instructions for Form W-2.

Instead of reporting in box 12 (or box 14), you may choose to provide a separate statement to your employee showing USERRA makeup contributions. The statement must identify the type of plan, the year(s) to which the contributions relate, and the amount contributed for each year.

For federal tax purposes, virtual currency is treated as property. Bitcoin is an example of virtual currency. Transactions using virtual currency (such as Bitcoin) must be reported in U. S. dollars.

The fair market value of virtual currency (such as Bitcoin) paid as wages is subject to federal income tax withholding, FICA tax, and FUTA tax and must be reported on Form W-2. Notice 2018-21, 2018-16 I. R.B. 938 describes how virtual currency is treated for federal tax purposes and is available at IRS. gov/irb/2018-16_IRB/ar12.html.

The following penalties apply to the person or employer required to file Form W-2. The penalties apply to both paper filers and e-filers.

Employers are responsible for ensuring that Forms W-2 are furnished to employees and that Forms W-2 and W-3 are filed with the SSA correctly and on time, even if the employer contracts with a third party to perform these acts. The IRS strongly suggests that the employer's address, not the third party's address, be the address on record with the IRS. This will ensure that you remain informed of tax matters involving your business because the IRS will correspond to the employer's address of record if there are any issues with an account. If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third party payer, visit IRS. gov and enter "outsourcing payroll duties" in the search box for helpful information on this topic.

Failure to file correct information returns by the due date.

If you fail to file a correct Form W-2 by the due date and cannot show reasonable cause, you may be subject to a penalty as provided under section 6721. The penalty applies if you:

Fail to file timely,

Fail to include all information required to be shown on Form W-2,

Include incorrect information on Form W-2,

File on paper forms when you are required to e-file ,

Report an incorrect TIN,

Fail to report a TIN, or.

Fail to file paper Forms W-2 that are machine readable.

The amount of the penalty is based on when you file the correct Form W-2. Penalties are indexed for inflation. The penalty amounts shown below apply for filings due after December 31, 2017. The penalty is:

$50 per Form W-2 if you correctly file within 30 days of the due date; the maximum penalty is $536,000 per year ($187,500 for small businesses, defined in Small businesses ).

$100 per Form W-2 if you correctly file more than 30 days after the due date but by August 1; the maximum penalty is $1,609,000 per year ($536,000 for small businesses).

$260 per Form W-2 if you file after August 1, do not file corrections, or do not file required Forms W-2; the maximum penalty is $3,218,500 per year ($1,072,500 for small businesses).

If you do not file corrections and you do not meet any of the exceptions to the penalty, the penalty is $260 per information return. The maximum penalty is $3,218,500 per year ($1,072,500 for small businesses).

Exceptions to the penalty.

The following are exceptions to the failure to file correct information returns penalty.

The penalty will not apply to any failure that you can show was due to reasonable cause and not to willful neglect. In general, you must be able to show that your failure was due to an event beyond your control or due to significant mitigating factors. You also must be able to show that you acted in a responsible manner and took steps to avoid the failure.

An inconsequential error or omission is not considered a failure to include correct information. An inconsequential error or omission does not prevent or hinder the SSA/IRS from processing the Form W-2, from correlating the information required to be shown on the form with the information shown on the payee's tax return, or from otherwise putting the form to its intended use. Errors and omissions that are never inconsequential are those relating to:

A payee's surname, and.

Any money amounts.

De minimis rule for corrections. Even though you cannot show reasonable cause, the penalty for failure to file correct Forms W-2 will not apply to a certain number of returns if you:

Filed those Forms W-2 on or before the required filing date,

Either failed to include all of the information required on the form or included incorrect information, and.

Filed corrections of these forms by August 1.

If you meet all of the de minimis rule conditions, the penalty for filing incorrect information returns (including Form W-2) will not apply to the greater of 10 information returns (including Form W-2) or one-half of 1% of the total number of information returns (including Form W-2) that you are required to file for the calendar year.

Forms W-2 issued with incorrect dollar amounts may fall under a safe harbor for certain de minimis errors. The safe harbor generally applies if no single amount in error differs from the correct amount by more than $100 and no single amount reported for tax withheld differs from the correct amount by more than $25.

If the safe harbor applies, you will not have to correct the Form W-2 to avoid penalties. However, if the payee elects for the safe harbor not to apply, you may have to issue a corrected return to avoid penalties. For more information, see Notice 2017-9, 2017-4 I. R.B. 542, available at IRS. gov/irb/2017-04_IRB/ar11.html.

Small businesses.

For purposes of the lower maximum penalties shown in Failure to file correct information returns by the due date, you are a small business if your average annual gross receipts for the 3 most recent tax years (or for the period that you were in existence, if shorter) ending before the calendar year in which the Forms W-2 were due are $5 million or less.

Intentional disregard of filing requirements.

If any failure to timely file a correct Form W-2 is due to intentional disregard of the filing or correct information requirements, the penalty is at least $530 per Form W-2 with no maximum penalty.

Failure to furnish correct payee statements.

If you fail to provide correct payee statements (Forms W-2) to your employees and cannot show reasonable cause, you may be subject to a penalty as provided under section 6722. The penalty applies if you fail to provide the statement by January 31, 2018, if you fail to include all information required to be shown on the statement, or if you include incorrect information on the statement.

The amount of the penalty is based on when you furnish the correct payee statement. This penalty is an additional penalty and is applied in the same manner, and with the same amounts, as in Failure to file correct information returns by the due date.

Exceptions to the penalty.

An inconsequential error or omission is not considered a failure to include correct information. An inconsequential error or omission cannot reasonably be expected to prevent or hinder the payee from timely receiving correct information and reporting it on his or her income tax return or from otherwise putting the statement to its intended use. Errors and omissions that are never inconsequential are those relating to:

A dollar amount,

A significant item in a payee's address, and.

The appropriate form for the information provided, such as whether the form is an acceptable substitute for the official IRS form.

See Exceptions to the penalty in Failure to file correct information returns by the due date , for additional exceptions to the penalty for failure to file correct payee statements.

Intentional disregard of payee statement requirements.

If any failure to provide a correct payee statement (Form W-2) to an employee is due to intentional disregard of the requirements to furnish a correct payee statement, the penalty is $530 per Form W-2 with no maximum penalty.

Civil damages for fraudulent filing of Forms W-2.

If you willfully file a fraudulent Form W-2 for payments that you claim you made to another person, that person may be able to sue you for damages. If you are found liable, you may have to pay $5,000 or more in damages. You may also be subject to criminal sanctions.

Specific Instructions for Form W-2.

Form W-2 is a multi-part form. Ensure all copies are legible. Send Copy A to the SSA; Copy 1, if required, to your state, city, or local tax department; and Copies B, C, and 2 to your employee. Keep Copy D, and a copy of Form W-3, with your records for 4 years.

Enter the information on Form W-2 using black ink in 12-point Courier font. Copy A is read by machine and must be typed clearly with no corrections made to the entries and with no entries exceeding the size of the boxes. Entries completed by hand, in script or italic fonts, or in colors other than black cannot be read by the machines. Make all dollar entries on Copy A without the dollar sign and comma but with the decimal point (00000.00). Show the cents portion of the money amounts. If a box does not apply, leave it blank.

Send the whole Copy A page of Form W-2 with Form W-3 to the SSA even if one of the Forms W-2 on the page is blank or void. Do not staple Forms W-2 together or to Form W-3. File Forms W-2 either alphabetically by employees' last names or numerically by employees' SSNs.

Also see the Caution in How To Get Forms and Publications .

The entries on Form W-2 must be based on wages paid during the calendar year. Use Form W-2 for the correct tax year. For example, if the employee worked from December 24, 2017, through January 6, 2018, and the wages for that period were paid on January 9, 2018, include those wages on the 2018 Form W-2.

If necessary, you can issue more than one Form W-2 to an employee. For example, you may need to report more than four coded items in box 12 or you may want to report other compensation on a second form. If you issue a second Form W-2, complete boxes a, b, c, d, e, and f with the same information as on the first Form W-2. Show any items that were not included on the first Form W-2 in the appropriate boxes.

Do not report the same federal, American Samoa, CNMI, Guam, or U. S. Virgin Islands tax data to the SSA on more than one Copy A.

For each Form W-2 showing an amount in box 3 or box 7, make certain that box 5 equals or exceeds the sum of boxes 3 and 7.

Check this box when an error is made on Form W-2 and you are voiding it because you are going to complete a new Form W-2. Do not include any amounts shown on "Void" forms in the totals you enter on Form W-3. See Corrections.

Box a—Employee's social security number.

Enter the number shown on the employee's social security card.

If the employee does not have a card, he or she should apply for one by completing Form SS-5, Application for a Social Security Card. The SSA lets you verify employee names and SSNs online. For information about these free services, visit the Employer W-2 Filing Instructions & Information website at SSA. gov/employer. If you have questions about using these services, call 1-800-772-6270 (toll free) to speak with an employer reporting technician at the SSA.

If the employee has applied for a card but the number is not received in time for filing, enter "Applied For" in box a on paper Forms W-2 filed with the SSA. If e-filing, enter zeros (000-00-0000 if creating forms online or 000000000 if uploading a file).

Ask the employee to inform you of the number and name as they are shown on the social security card when it is received. Then correct your previous report by filing Form W-2c showing the employee's SSN. If the employee needs to change his or her name from that shown on the card, the employee should call the SSA at 1-800-772-1213.

If you do not provide the correct employee name and SSN on Form W-2, you may owe a penalty unless you have reasonable cause. For more information, see Pub. 1586, Reasonable Cause Regulations & Requirements for Missing and Incorrect Name/TINs.

ITINs for aliens.

Do not accept an ITIN in place of an SSN for employee identification or for work. An ITIN is only available to resident and nonresident aliens who are not eligible for U. S. employment and need identification for other tax purposes. You can identify an ITIN because it is a 9-digit number formatted like an SSN beginning with the number "9" and with a number in one of the following ranges in the fourth and fifth digit: 50–65, 70–88, 90–92, and 94–99 (for example, 9NN-70-NNNN). An individual with an ITIN who later becomes eligible to work in the United States must obtain an SSN.

Do not auto-populate an ITIN into box a.

Box b—Employer identification number (EIN).

Show the EIN assigned to you by the IRS (00-0000000). This should be the same number that you used on your federal employment tax returns (Forms 941, 941-SS, 943, 944, CT-1, or Schedule H (Form 1040)). Do not use a prior owner's EIN. If you do not have an EIN when filing Forms W-2, enter "Applied For" in box b; do not use your SSN. You can get an EIN by applying online at IRS. gov, or by filing Form SS-4, Application for Employer Identification Number. Also see Agent reporting.

Box c—Employer's name, address, and ZIP code.

This entry should be the same as shown on your Forms 941, 941-SS, 943, 944, CT-1, or Schedule H (Form 1040). The U. S. Postal Service recommends that no commas or periods be used in return addresses. Also see Agent reporting.

You may use this box to identify individual Forms W-2. You do not have to use this box.

Boxes e and f—Employee's name and address.

Enter the name as shown on your employee's social security card (first name, middle initial, last name). If the name does not fit in the space allowed on the form, you may show the first and middle name initials and the full last name. It is especially important to report the exact last name of the employee. If you are unable to determine the correct last name, use of the SSA's Social Security Number Verification System may be helpful.

Separate parts of a compound name with either a hyphen or a blank. Do not join them into a single word. Include all parts of a compound name in the appropriate name field. For example, for the name "John R Smith-Jones," enter "Smith-Jones" or "Smith Jones" in the last name field.

If the name has changed, the employee must get a corrected social security card from any SSA office. Use the name on the original card until you see the corrected card.

Do not show titles or academic degrees, such as "Dr.," "RN," or "Esq.," at the beginning or end of the employee's name. Generally, do not enter "Jr.," "Sr.," or other suffix in the "Suff." box on Copy A unless the suffix appears on the card. However, the SSA still prefers that you do not enter the suffix on Copy A.

Include in the address the number, street, and apartment or suite number (or P. O. box number if mail is not delivered to a street address). The U. S. Postal Service recommends that no commas or periods be used in delivery addresses. For a foreign address, give the information in the following order: city, province or state, and country. Follow the country's practice for entering the postal code. Do not abbreviate the country name.

Box 1—Wages, tips, other compensation.

Show the total taxable wages, tips, and other compensation that you paid to your employee during the year. However, do not include elective deferrals (such as employee contributions to a section 401(k) or 403(b) plan) except section 501(c)(18) contributions. Include the following.

Total wages, bonuses (including signing bonuses), prizes, and awards paid to employees during the year. See Calendar year basis.

Total noncash payments, including certain fringe benefits. See Fringe benefits.

Total tips reported by the employee to the employer (not allocated tips).

Certain employee business expense reimbursements. See Employee business expense reimbursements.

The cost of accident and health insurance premiums for 2%-or-more shareholder-employees paid by an S corporation.

Taxable benefits from a section 125 (cafeteria) plan if the employee chooses cash.

Employee contributions to an Archer MSA.

Employer contributions to an Archer MSA if includible in the income of the employee. See Archer MSA.

Employer contributions for qualified long-term care services to the extent that such coverage is provided through a flexible spending or similar arrangement.

Taxable cost of group-term life insurance in excess of $50,000. See Group-term life insurance.

Unless excludable under Educational assistance programs, payments for non-job-related education expenses or for payments under a nonaccountable plan. See Pub. 970.

The amount includible as wages because you paid your employee's share of social security and Medicare taxes (or railroad retirement taxes, if applicable). See Employee's social security and Medicare taxes (or railroad retirement taxes, if applicable) paid by employer. If you also paid your employee's income tax withholding, treat the grossed-up amount of that withholding as supplemental wages and report those wages in boxes 1, 3, 5, and 7. (Use box 14 if railroad retirement taxes apply.) No exceptions to this treatment apply to household or agricultural wages.

Designated Roth contributions made under a section 401(k) plan, a section 403(b) salary reduction agreement, or a governmental section 457(b) plan. See Designated Roth contributions.

Distributions to an employee or former employee from an NQDC plan (including a rabbi trust) or a nongovernmental section 457(b) plan.

Amounts includible in income under section 457(f) because the amounts are no longer subject to a substantial risk of forfeiture.

Payments to statutory employees who are subject to social security and Medicare taxes but not subject to federal income tax withholding must be shown in box 1 as other compensation. See Statutory employee.

Cost of current insurance protection under a compensatory split-dollar life insurance arrangement.

Employee contributions to a health savings account (HSA).

Employer contributions to an HSA if includible in the income of the employee. See Health savings account (HSA).

Amounts includible in income under an NQDC plan because of section 409A. See Nonqualified deferred compensation plans under Special Reporting Situations for Form W-2 .

Payments made to former employees while they are on active duty in the Armed Forces or other uniformed services.

All other compensation, including certain scholarship and fellowship grants. See Scholarship and fellowship grants. Other compensation includes taxable amounts that you paid to your employee from which federal income tax was not withheld. You may show other compensation on a separate Form W-2. See Multiple forms.

Box 2—Federal income tax withheld.

Show the total federal income tax withheld from the employee's wages for the year. Include the 20% excise tax withheld on excess parachute payments. See Golden parachute payments.

For Forms W-2AS, W-2CM, W-2GU, or W-2VI, show the total American Samoa, CNMI, Guam, or U. S. Virgin Islands income tax withheld.

Show the total wages paid (before payroll deductions) subject to employee social security tax but not including social security tips and allocated tips. If reporting these amounts in a subsequent year (due to lapse of risk of forfeiture), the amount must be adjusted by any gain or loss. See Box 7—Social security tips and Box 8—Allocated tips. Generally, noncash payments are considered to be wages. Include employee business expense reimbursements reported in box 1. If you paid the employee's share of social security and Medicare taxes rather than deducting them from wages, see Employee's social security and Medicare taxes (or railroad retirement taxes, if applicable) paid by employer. The total of boxes 3 and 7 cannot exceed $127,200 (2017 maximum social security wage base).

Report in box 3 elective deferrals to certain qualified cash or deferred compensation arrangements and to retirement plans described in box 12 (codes D, E, F, G, and S) even though the deferrals are not includible in box 1. Also report in box 3 designated Roth contributions made under a section 401(k) plan, under a section 403(b) salary reduction agreement, or under a governmental section 457(b) plan described in box 12 (codes AA, BB, and EE).

Amounts deferred (plus earnings or less losses) under a section 457(f) or nonqualified plan or nongovernmental section 457(b) plan must be included in boxes 3 and/or 5 as social security and/or Medicare wages as of the later of when the services giving rise to the deferral are performed or when there is no substantial forfeiture risk of the rights to the deferred amount. Include both elective and nonelective deferrals for purposes of nongovernmental section 457(b) plans.

Wages reported in box 3 also include:

Signing bonuses an employer pays for signing or ratifying an employment contract. See Rev. Rul. 2004-109, 2004-50 I. R.B. 958 available at IRS. gov/irb/2004-50_IRB/ar07.html.

Taxable cost of group-term life insurance over $50,000 included in box 1. See Group-term life insurance .

Cost of accident and health insurance premiums for 2%-or-more shareholder-employees paid by an S corporation, but only if not excludable under section 3121(a)(2)(B).

Employee and nonexcludable employer contributions to an MSA or HSA. However, do not include employee contributions to an HSA that were made through a cafeteria plan. See Archer MSA and Health savings account (HSA) .

Employee contributions to a SIMPLE retirement account. See SIMPLE retirement account .

Adoption benefits. See Adoption benefits .

Box 4—Social security tax withheld.

Show the total employee social security tax (not your share) withheld, including social security tax on tips. For 2017, the amount should not exceed $7,886.40 ($127,200 × 6.2%). Include only taxes withheld (or paid by you for the employee) for 2017 wages and tips. If you paid your employee's share, see Employee's social security and Medicare taxes (or railroad retirement taxes, if applicable) paid by employer .

Box 5—Medicare wages and tips.

The wages and tips subject to Medicare tax are the same as those subject to social security tax (boxes 3 and 7) except that there is no wage base limit for Medicare tax. Enter the total Medicare wages and tips in box 5. Be sure to enter tips that the employee reported even if you did not have enough employee funds to collect the Medicare tax for those tips. See Box 3—Social security wages , for payments to report in this box. If you paid your employee's share of taxes, see Employee's social security and Medicare taxes (or railroad retirement taxes, if applicable) paid by employer .

If you are a federal, state, or local governmental agency with employees paying only Medicare tax, enter the Medicare wages in this box. See Government employers .

Example of how to report social security and Medicare wages.

You paid your employee $140,000 in wages. Enter in box 3 (social security wages) 127200.00 but enter in box 5 (Medicare wages and tips) 140000.00. There is no limit on the amount reported in box 5. If the amount of wages paid was $127,200 or less, the amounts entered in boxes 3 and 5 will be the same.

Enter the total employee Medicare tax (including any Additional Medicare Tax) withheld. Do not include your share. Include only tax withheld for 2017 wages and tips. If you paid your employee's share of the taxes, see Employee's social security and Medicare taxes (or railroad retirement taxes, if applicable) paid by employer .

For more information on Additional Medicare Tax, go to IRS. gov and enter "Additional Medicare Tax" in the search box.

Show the tips that the employee reported to you even if you did not have enough employee funds to collect the social security tax for the tips. The total of boxes 3 and 7 should not be more than $127,200 (the maximum social security wage base for 2017). Report all tips in box 1 along with wages and other compensation. Include any tips reported in box 7 in box 5 also.

Box 8—Allocated tips (not applicable to Forms W-2AS, W-2CM, W-2GU, or W-2VI).

If you operate a large food or beverage establishment, show the tips allocated to the employee. See the Instructions for Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips. Do not include this amount in boxes 1, 3, 5, or 7.

Box 9—Verification code (not applicable to Forms W-2AS, W-2CM, W-2GU, or W-2VI).

If you are participating in the W-2 Verification Code Initiative, enter the appropriate verification code in box 9. Otherwise, leave box 9 blank. For more information, see IRS. gov/individuals/w-2-verification-code.

Box 10—Dependent care benefits (not applicable to Forms W-2AS, W-2CM, W-2GU, or W-2VI).

Show the total dependent care benefits under a dependent care assistance program (section 129) paid or incurred by you for your employee. Include the fair market value (FMV) of care in a daycare facility provided or sponsored by you for your employee and amounts paid or incurred for dependent care assistance in a section 125 (cafeteria) plan. Report all amounts paid or incurred (regardless of any employee forfeitures), including those in excess of the $5,000 exclusion. This may include (a) the FMV of benefits provided in kind by the employer, (b) an amount paid directly to a daycare facility by the employer or reimbursed to the employee to subsidize the benefit, or (c) benefits from the pre-tax contributions made by the employee under a section 125 dependent care flexible spending account. Include any amounts over $5,000 in boxes 1, 3, and 5. For more information, see Pub. 15-B.

An employer that amends its cafeteria plan to provide a grace period for dependent care assistance may continue to rely on Notice 89-111 by reporting in box 10 the salary reduction amount elected by the employee for the year for dependent care assistance (plus any employer matching contributions attributable to dependent care). Also see Notice 2005-42, 2005-23 I. R.B. 1204, available at IRS. gov/irb/2005-23_IRB/ar11.html.

The purpose of box 11 is for the SSA to determine if any part of the amount reported in box 1 or boxes 3 and/or 5 was earned in a prior year. The SSA uses this information to verify that they have properly applied the social security earnings test and paid the correct amount of benefits.

Report distributions to an employee from a nonqualified plan or nongovernmental section 457(b) plan in box 11. Also report these distributions in box 1. Make only one entry in this box. Distributions from governmental section 457(b) plans must be reported on Form 1099-R, not in box 1 of Form W-2.

Under nonqualified plans or nongovernmental 457(b) plans, deferred amounts that are no longer subject to a substantial risk of forfeiture are taxable even if not distributed. Report these amounts in boxes 3 (up to the social security wage base) and 5. Do not report in box 11 deferrals included in boxes 3 and/or 5 and deferrals for current year services (such as those with no risk of forfeiture).

If you made distributions and also are reporting any deferrals in boxes 3 and/or 5, do not complete box 11. See Pub. 957, Reporting Back Pay and Special Wage Payments to the Social Security Administration, and Form SSA-131, Employer Report of Special Wage Payments, for instructions on reporting these and other kinds of compensation earned in prior years. However, do not file Form SSA-131 if this situation applies and the employee was not 61 years old or more during the tax year for which you are filing Form W-2.

Unlike qualified plans, NQDC plans do not meet the qualification requirements for tax-favored status for this purpose. NQDC plans include those arrangements traditionally viewed as deferring the receipt of current compensation. Accordingly, welfare benefit plans, stock option plans, and plans providing dismissal pay, termination pay, or early retirement pay are not generally NQDC plans.

Report distributions from NQDC or section 457 plans to beneficiaries of deceased employees on Form 1099-MISC, not on Form W-2.

Military employers must report military retirement payments on Form 1099-R.

Do not report special wage payments, such as accumulated sick pay or vacation pay, in box 11. For more information on reporting special wage payments, see Pub. 957.

Complete and code this box for all items described below. Note that the codes do not relate to where they should be entered in boxes 12a through 12d on Form W-2. For example, if you are only required to report code D in box 12, you can enter code D and the amount in box 12a of Form W-2. Report in box 12 any items that are listed as codes A through EE. Do not report in box 12 section 414(h)(2) contributions (relating to certain state or local government plans). Instead, use box 14 for these items and any other information that you wish to give to your employee. For example, union dues and uniform payments may be reported in box 14.

On Copy A (Form W-2), do not enter more than four items in box 12. If more than four items need to be reported in box 12, use a separate Form W-2 to report the additional items (but enter no more than four items on each Copy A (Form W-2)). On all other copies of Form W-2 (Copies B, C, etc.), you may enter more than four items in box 12 when using an approved substitute Form W-2. See Multiple forms.

Use the IRS code designated below for the item you are entering, followed by the dollar amount for that item. Even if only one item is entered, you must use the IRS code designated for that item. Enter the code using a capital letter(s). Use decimal points but not dollar signs or commas. For example, if you are reporting $5,300.00 in elective deferrals under a section 401(k) plan, the entry would be D 5300.00 (not A 5300.00 even though it is the first or only entry in this box). Report the IRS code to the left of the vertical line in boxes 12a through 12d and the money amount to the right of the vertical line.

See the Form W-2 Reference Guide for Box 12 Codes . See also the detailed instructions next for each code.

Code A—Uncollected social security or RRTA tax on tips.

Show the employee social security or Railroad Retirement Tax Act (RRTA) tax on all of the employee's tips that you could not collect because the employee did not have enough funds from which to deduct it. Do not include this amount in box 4.

Code B—Uncollected Medicare tax on tips.

Show the employee Medicare tax or RRTA Medicare tax on tips that you could not collect because the employee did not have enough funds from which to deduct it. Do not show any uncollected Additional Medicare Tax. Do not include this amount in box 6.

Code C—Taxable cost of group-term life insurance over $50,000.

Show the taxable cost of group-term life insurance coverage over $50,000 provided to your employee (including a former employee). See Group-term life insurance. Also include this amount in boxes 1, 3 (up to the social security wage base), and 5. Include the amount in box 14 if you are a railroad employer.

Codes D through H, S, Y, AA, BB, and EE.

Use these codes to show elective deferrals and designated Roth contributions made to the plans listed. Do not report amounts for other types of plans. See the example for reporting elective deferrals under a section 401(k) plan, later.

The amount reported as elective deferrals and designated Roth contributions is only the part of the employee's salary (or other compensation) that he or she did not receive because of the deferrals or designated Roth contributions. Only elective deferrals and designated Roth contributions should be reported in box 12 for all coded plans; except, when using code G for section 457(b) plans, include both elective and nonelective deferrals.

For employees who were 50 years of age or older at any time during the year and made elective deferral and/or designated Roth "catch-up" contributions, report the elective deferrals and the elective deferral "catch-up" contributions as a single sum in box 12 using the appropriate code, and the designated Roth contributions and designated Roth "catch-up" contributions as a single sum in box 12 using the appropriate code.

If any elective deferrals, salary reduction amounts, or nonelective contributions under a section 457(b) plan during the year are makeup amounts under the Uniformed Services Employment and Reemployment Rights Act of 1994 (USERRA) for a prior year, you must enter the prior year contributions separately. Beginning with the earliest year, enter the code, the year, and the amount. For example, elective deferrals of $2,250 for 2018 and $1,250 for 2018 under USERRA under a section 401(k) plan are reported in box 12 as follows:

D 15 2250.00, D 16 1250.00. A 2017 contribution of $7,000 does not require a year designation; enter it as D 7000.00. Report the code (and year for prior year USERRA contributions) to the left of the vertical line in boxes 12a through 12d.

The following are not elective deferrals and may be reported in box 14, but not in box 12.

Nonelective employer contributions made on behalf of an employee.

After-tax contributions that are not designated Roth contributions, such as voluntary contributions to a pension plan that are deducted from an employee's pay. See Box 12—Codes for Code AA, Code BB, and Code EE for reporting designated Roth contributions.

Required employee contributions.

Employer matching contributions.

Code D—Elective deferrals under a section 401(k) cash or deferred arrangement (plan).

Also show deferrals under a SIMPLE retirement account that is part of a section 401(k) arrangement.

Example of reporting excess elective deferrals and designated Roth contributions under a section 401(k) plan.

For 2017, Employee A (age 45) elected to defer $18,300 under a section 401(k) plan. The employee also made a designated Roth contribution to the plan of $1,000, and made a voluntary (non-Roth) after-tax contribution of $600. In addition, the employer, on A's behalf, made a qualified nonelective contribution of $2,000 to the plan and a nonelective profit-sharing employer contribution of $3,000.

Even though the 2017 limit for elective deferrals and designated Roth contributions is $18,000, the employee's total elective deferral amount of $18,300 is reported in box 12 with code D (D 18300.00). The designated Roth contribution is reported in box 12 with code AA (AA 1000.00). The employer must separately report the actual amounts of $18,300 and $1,000 in box 12 with the appropriate codes. The amount deferred in excess of the limit is not reported in box 1. The return of excess salary deferrals and excess designated contributions, including earnings on both, is reported on Form 1099-R.

The $600 voluntary after-tax contribution may be reported in box 14 (this is optional) but not in box 12. The $2,000 nonelective contribution and the $3,000 nonelective profit-sharing employer contribution are not required to be reported on Form W-2, but may be reported in box 14.

Check the "Retirement plan" box in box 13.

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

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

Code G—Elective deferrals and employer contributions (including nonelective deferrals) to any governmental or nongovernmental section 457(b) deferred compensation plan.

Do not report either section 457(b) or section 457(f) amounts that are subject to a substantial risk of forfeiture.

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

Be sure to include this amount in box 1 as wages. The employee will deduct the amount on his or her Form 1040.

Code J—Nontaxable sick pay.

Show any sick pay that was paid by a third party and was not includible in income (and not shown in boxes 1, 3, and 5) because the employee contributed to the sick pay plan. Do not include nontaxable disability payments made directly by a state.

Code K—20% excise tax on excess golden parachute payments (not applicable to Forms W-2AS, W-2CM, W-2GU, or W-2VI).

If you made excess golden parachute payments to certain key corporate employees, report the 20% excise tax on these payments. If the excess payments are considered to be wages, report the 20% excise tax withheld as income tax withheld in box 2.

Code L—Substantiated employee business expense reimbursements.

Use this code only if you reimbursed your employee for employee business expenses using a per diem or mileage allowance and the amount that you reimbursed exceeds the amount treated as substantiated under IRS rules. See Employee business expense reimbursements .

Report in box 12 only the amount treated as substantiated (such as the nontaxable part). Include in boxes 1, 3 (up to the social security wage base), and 5 the part of the reimbursement that is more than the amount treated as substantiated. Report the unsubstantiated amounts in box 14 if you are a railroad employer.

Code M—Uncollected social security or RRTA tax on taxable cost of group-term life insurance over $50,000 (for former employees).

If you provided your former employees (including retirees) more than $50,000 of group-term life insurance coverage for periods during which an employment relationship no longer exists, enter the amount of uncollected social security or RRTA tax on the coverage in box 12. Do not include this amount in box 4. Also see Group-term life insurance .

Code N—Uncollected Medicare tax on taxable cost of group-term life insurance over $50,000 (for former employees).

If you provided your former employees (including retirees) more than $50,000 of group-term life insurance coverage for periods during which an employment relationship no longer exists, enter the amount of uncollected Medicare tax or RRTA Medicare tax on the coverage in box 12. Do not show any uncollected Additional Medicare Tax. Do not include this amount in box 6. Also see Group-term life insurance .

Code P—Excludable moving expense reimbursements paid directly to employee.

Show the total moving expense reimbursements that you paid directly to your employee for qualified (deductible) moving expenses. See Moving expenses .

Code Q—Nontaxable combat pay.

If you are a military employer, report any nontaxable combat pay in box 12.

Code R—Employer contributions to an Archer MSA.

Show any employer contributions to an Archer MSA. See Archer MSA .

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

Show deferrals under a section 408(p) salary reduction SIMPLE retirement account. However, if the SIMPLE plan is part of a section 401(k) arrangement, use code D. If you are reporting prior year contributions under USERRA, see the TIP above Code D in Box 12—Codes .

Code T—Adoption benefits.

Show the total that you paid or reimbursed for qualified adoption expenses furnished to your employee under an adoption assistance program. Also include adoption benefits paid or reimbursed from the pre-tax contributions made by the employee under a section 125 (cafeteria) plan. However, do not include adoption benefits forfeited from a section 125 (cafeteria) plan. Report all amounts including those in excess of the $13,570 exclusion. For more information, see Adoption benefits .

Code V—Income from the exercise of nonstatutory stock option(s).

Show the spread (that is, the fair market value of stock over the exercise price of option(s) granted to your employee with respect to that stock) from your employee's (or former employee's) exercise of nonstatutory stock option(s). Include this amount in boxes 1, 3 (up to the social security wage base), and 5. Include this amount in box 14 if you are a railroad employer.

This reporting requirement does not apply to the exercise of a statutory stock option, or the sale or disposition of stock acquired pursuant to the exercise of a statutory stock option. For more information about the taxability of employee stock options, see Pub. 15-B.

Code W—Employer contributions to a health savings account (HSA).

Show any employer contributions (including amounts the employee elected to contribute using a section 125 (cafeteria) plan) to an HSA. See Health savings account (HSA) .

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

It is not necessary to show deferrals in box 12 with code Y. For more information, see Notice 2008-115. However, if you report these deferrals, show current year deferrals, including earnings during the year on current year and prior year deferrals. See Nonqualified deferred compensation plans under Special Reporting Situations for Form W-2 .

Code Z—Income under a nonqualified deferred compensation plan that fails to satisfy section 409A.

Enter all amounts deferred (including earnings on amounts deferred) that are includible in income under section 409A because the NQDC plan fails to satisfy the requirements of section 409A. Do not include amounts properly reported on a Form 1099-MISC, corrected Form 1099-MISC, Form W-2, or Form W-2c for a prior year. Also, do not include amounts that are considered to be subject to a substantial risk of forfeiture for purposes of section 409A. For more information, see Regulations sections 1.409A-1, -2, -3, and -6; and Notice 2008-115.

The amount reported in box 12 using code Z is also reported in box 1 and is subject to an additional tax reported on the employee's Form 1040. See Nonqualified deferred compensation plans under Special Reporting Situations for Form W-2 .

For information regarding correcting section 409A errors and related reporting, see Notice 2008-113, Notice 2018-6, and Notice 2018-80.

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

Use this code to report designated Roth contributions under a section 401(k) plan. Do not use this code to report elective deferrals under code D. See Designated Roth contributions .

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

Use this code to report designated Roth contributions under a section 403(b) plan. Do not use this code to report elective deferrals under code E. See Designated Roth contributions .

Code DD—Cost of employer-sponsored health coverage.

Use this code to report the cost of employer-sponsored health coverage. The amount reported with code DD is not taxable. Additional reporting guidance, including information about the transitional reporting rules that apply, is available on IRS. gov at Affordable Care Act (ACA) Tax Provisions.

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

Use this code to report designated Roth contributions under a governmental section 457(b) plan. Do not use this code to report elective deferrals under code G. See Designated Roth contributions .

Code FF—Permitted benefits under a qualified small employer health reimbursement arrangement.

Use this code to report the total amount of permitted benefits under a QSEHRA. The maximum reimbursement for an eligible employee under a QSEHRA is $4,950 ($10,000 if it also provides reimbursements for family members), before indexing for inflation.

Check all boxes that apply.

Statutory employee.

Check this box for statutory employees whose earnings are subject to social security and Medicare taxes but not subject to federal income tax withholding. Do not check this box for common-law employees. There are workers who are independent contractors under the common-law rules but are treated by statute as employees. They are called statutory employees.

A driver who distributes beverages (other than milk) or meat, vegetable, fruit, or bakery products; or who picks up and delivers laundry or dry cleaning, if the driver is your agent or is paid on commission.

A full-time life insurance sales agent whose principal business activity is selling life insurance or annuity contracts, or both, primarily for one life insurance company.

An individual who works at home on materials or goods that you supply and that must be returned to you or to a person you name, if you also furnish specifications for the work to be done.

A full-time traveling or city salesperson who works on your behalf and turns in orders to you from wholesalers, retailers, contractors, or operators of hotels, restaurants, or other similar establishments. The goods sold must be merchandise for resale or supplies for use in the buyer's business operation. The work performed for you must be the salesperson's principal business activity.

For details on statutory employees and common-law employees, see section 1 in Pub. 15-A.

Plano de aposentadoria.

Check this box if the employee was an "active participant" (for any part of the year) in any of the following.

A qualified pension, profit-sharing, or stock-bonus plan described in section 401(a) (including a 401(k) plan).

An annuity plan described in section 403(a).

An annuity contract or custodial account described in section 403(b).

A simplified employee pension (SEP) plan described in section 408(k).

A SIMPLE retirement account described in section 408(p).

A trust described in section 501(c)(18).

A plan for federal, state, or local government employees or by an agency or instrumentality thereof (other than a section 457(b) plan).

Generally, an employee is an active participant if covered by (a) a defined benefit plan for any tax year that he or she is eligible to participate in or (b) a defined contribution plan (for example, a section 401(k) plan) for any tax year that employer or employee contributions (or forfeitures) are added to his or her account. For additional information on employees who are eligible to participate in a plan, contact your plan administrator. For details on the active participant rules, see Notice 87-16, 1987-1 C. B. 446; Notice 98-49, 1998-2 C. B. 365; section 219(g)(5); and Pub. 590-A, Contributions to Individual Retirement Arrangements (IRAs). You can find Notice 98-49 on page 5 of Internal Revenue Bulletin 1998-38 at IRS. gov/pub/irs-irbs/irb98-38.pdf. Also see Notice 2000-30, which is on page 1266 of Internal Revenue Bulletin 2000-25 at IRS. gov/pub/irs-irbs/irb00-25.pdf.

Do not check this box for contributions made to a nonqualified or section 457(b) plan.

See the Form W-2 Box 13 Retirement Plan Checkbox Decision Chart .

Third-party sick pay.

Check this box only if you are a third-party sick pay payer filing a Form W-2 for an insured's employee or are an employer reporting sick pay payments made by a third party. See section 6 of Pub. 15-A.

If you included 100% of a vehicle's annual lease value in the employee's income, it also must be reported here or on a separate statement to your employee.

You also may use this box for any other information that you want to give to your employee. Label each item. Examples include state disability insurance taxes withheld, union dues, uniform payments, health insurance premiums deducted, nontaxable income, educational assistance payments, or a minister's parsonage allowance and utilities. In addition, you may enter the following contributions to a pension plan: (a) nonelective employer contributions made on behalf of an employee, (b) voluntary after-tax contributions (but not designated Roth contributions) that are deducted from an employee's pay, (c) required employee contributions, and (d) employer matching contributions.

If you are reporting prior year contributions under USERRA (see the TIP above Code D in Box 12—Codes and Uniformed Services Employment and Reemployment Rights Act of 1994 (USERRA) makeup amounts to a pension plan ) , you may report in box 14 makeup amounts for nonelective employer contributions, voluntary after-tax contributions, required employee contributions, and employer matching contributions. Report such amounts separately for each year.

Railroad employers, see Railroad employers for amounts reportable in box 14.

Boxes 15 through 20—State and local income tax information (not applicable to Forms W-2AS, W-2CM, W-2GU, or W-2VI).

Use these boxes to report state and local income tax information. Enter the two-letter abbreviation for the name of the state. The employer's state ID numbers are assigned by the individual states. The state and local information boxes can be used to report wages and taxes for two states and two localities. Keep each state's and locality's information separated by the broken line. If you need to report information for more than two states or localities, prepare a second Form W-2. See Multiple forms . Contact your state or locality for specific reporting information.

Federal employers reporting income taxes paid to the CNMI under the 5517 agreement, enter the employer’s identification number in box 15. Enter the employee’s CNMI wages in box 16. Enter the income taxes paid to the CNMI in box 17. See Federal employers in the CNMI , earlier, for more information.

General Instructions for Forms W-2 and W-3 - Additional Material.

Opções de ações não qualificadas.

Nonqualified stock options (NQSOs) are also known as nonstatutory stock options. Você denuncia o rendimento do NQSO de forma diferente do que você relata a receita destes:

Incentive stock options (ISOs) Options granted under an employee stock purchase plan.

When you receive NQSOs, you usually don’t recognize income until you exercise the options. Você não tem controle total sobre o estoque. If you don’t exercise your options within the required time period, you’ll lose them.

Para saber mais, consulte a Publicação 525: Renda tributável e não tributável na irs. gov.

However, the option might have a readily determinable market value. If so, you’ll have to recognize income when you receive the option. As opções negociadas em um mercado aberto possuem valores de mercado que são facilmente determinados. (Ex: Traded on the New York Stock Exchange)

Quando você exerce suas opções, a diferença nesses valores é igual à sua renda W-2:

Preço de opção Valor justo de mercado (FMV) na data em que você exerceu suas opções.

Seu empregador incluirá esse valor em seu W-2, caixa 1. O código # 8220; V & # 8221; será na caixa 12.

The difference between the option price and the FMV when you exercised your option is included in your W-2 income. So, you’ll have already paid taxes on it. A base do estoque é o valor da VBM da ação na data em que você exerceu as opções.

Você usará esta equação:

Valor que você pagou + montante incluído na sua renda = FMV.

Muitas vezes você pode fazer uma transação sem papel na qual você exerce seus NQSOs e vende o estoque ao mesmo tempo. Even though you perform only one transaction, it’s really two transactions: You exercised your options, and you sold the stock.

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