USERRA amounts
Box 12 has special reporting instructions related to the Uniformed Services Employment and
Reemployment Act (USERRA). If there are any elective deferrals, salary reduction amounts or
non-elective contributions to a pension plan during the year are makeup amounts under USERRA
for a prior year, you must specify the prior year contributions separately.
Note: The contribution applicable to the current year does
not require a year designation.
On the W-2, report the year (beginning with the earliest year), the code and the amount. For
example, elective deferrals under USERRA to a section 401(k) are reported in Box 12 as
follows:
| Code | Year | Amount |
|---|---|---|
| 401k | 2013 | 2000.00 |
| 401k | 2014 | 2406.50 |
| 401k | 2015 | 1002.50 |