W-2 form layout

Table 1. W-2 form layout
Box	Description	Information reported
Box a	Employee's Social Security number	Employee Social Security number from the Employee record
Box b	Employer's identification number	EIN from Tax Authority Number
Box c	Employer's name, address, and postal code	Employer name, address, and postal code from the Legal Entity
Box d	Control number	Company number
Box e	Employee's name (first, middle initial, last)	Employee full name from the Employee record
Box f	Employee's address and postal code	Employee address and postal code from the Employee record
Box 1	Wages, tips, other compensation	Total Federal taxable wages (excluding allocated tips)
Box 2	Federal income tax withheld	Total Federal income tax withheld
Box 3	Social Security wages	Total Social Security wages, not including Social Security tips and allocated tips. Boxes 3 and 7 should not exceed screen parameter.
Box 4	Social Security tax withheld	Total employee Social Security tax withheld
Box 5	Medicare wages and tips	Total Medicare taxable wages and tips reported
Box 6	Medicare tax withheld	Total employee Medicare tax withheld
Box 7	Social Security tips	Total wages tied to the Tips pay class If an employee is exempt from Social Security, then Employee Year End Parameters should be updated so that the year-end programs do not report Box 7 Social Security tips for that employee.
Box 8	Allocated tips	Allocated tips from the Tips system; amount not included in Box 1, 3, 5, or 7 Note: Not applicable to Guam reporting.
Box 9	Blank	No longer valid. Box 9 was once used to report any advance of the Earned Income Credit, but advance earned income credit ended in 2010 so this must be left blank. Advance EIC payments were advance payments from an employer to an employee in anticipation of the employee being eligible for the earned income credit.
Box 10	Dependent care benefits	The total dependent care benefits in excess of the $5,000 exclusion if the deductions or deduction class that represents this amount under section 125 paid or incurred by you are specified in Year End Configurable Fields Note: Not applicable to Guam reporting.
Box 11	Nonqualified plans	The total amount of distributions to and/or tax deferrals from your employee from a non-qualified deferred compensation plan or a section 457 plan tied to the pay summary group, deduction code, and/or deduction class specified on Year End Configurable Fields
Box 12	This information and codes print in Box 12 of the W2 form, if an amount that corresponds with the code exists for the employee.	If an employee has more than four items reportable in Box 12 and you do not select to combine these items, the program generates multiple W-2 forms with only the Box 12 amounts in addition to company and employee name information.
Code A	Uncollected Social Security tax on tips	Calculated uncollected Social Security tax on tips.
Code B	Uncollected Medicare tax on tips	Calculated uncollected Medicare tax on tips
Code C	Cost of group term life greater than $50,000	The amount from the Reportable Insurance field on Employee Year End Parameters or the total wage amount for all pay summary groups tied to the pay class specified in the GTL Pay Class field on Year End Configurable Fields.
Code D	Employee-paid 401(k) Employee-paid 7701(j)	Sum of all employee-paid deductions with tax status 01 (401k) and 05 (7701j)
Code E	Employee-paid 403(b)	Sum of all employee-paid deductions with tax status 02 (403b)
Code F	Employee-paid 408(k) SEP	Sum of all employee-paid deductions with tax status 03 (408k SEP)
Code G	Employee- and employer-paid 457	Sum of all deductions with tax status 04 (457b) and 22 (457b Tax Exempt Entity) - or - the deduction class in the Code G Override 457b field on Year End Configurable Fields > Box 12 Codes
Code H	Employee-paid 501(c)	501(c) deductions tied to the deduction selected in the Code H 501c field on Year End Configurable Fields > Box 12 Codes
Code J	Nontaxable sick pay	The total non-taxable sick pay from the Non-Taxable Sick Pay field on Employee Year End Parameters or the total wage amount for all pay summary groups tied to the pay class specified in the Code J Nontaxable Sick Pay Class field on Year End Configurable Fields > Box 12 Codes
Code K	Excise Tax on Golden Parachute Payments	The 20 percent excise tax on excess "golden parachute" payments for the deduction specified in the Code K Excise Tax Deduction Class field on Year End Configurable Fields > Box 12 Codes
Code L	Employee business expense	The amount specified in the Employee Business Expense field on of Employee Year End Parameters or the total wage amount for all pay summary groups tied to the pay class specified in the Code L Business Expense Pay Class field on Year End Configurable Fields > Box 12 Codes
Code M	Uncollected Social Security tax on the cost of group term life over $50,000 for former employees and retirees	Uncollected Social Security tax on the cost of group term life over $50,000. The Payroll application edits individuals with amounts specified in Box 12, Code C (group term life greater than $50,000) falling under the employee eligibility group specified in the Code M, N Uncollected Social Security, Medicare for Group Term Life field on Year End Configurable Fields for uncollected Social Security taxes. Uncollected amounts are not included in Box 4 (Social Security tax withheld).
Code N	Uncollected Medicare tax on group term life over $50,000 for former employee and retirees	Uncollected Medicare tax on the cost of group term life over $50,000. Note: The Payroll application edits individuals by the same criteria listed under code M above, but prints with Code N for uncollected Medicare.
Code P	Excluded moving expense reimbursements	Prints the total wages from the Code P Qualified Moving Expense field on Employee Year End Parameters or the total wage amount for all pay summary groups tied to the pay class specified in the Code P Qualified Moving Expense Pay Class field on Year End Configurable Fields > Box 12 Codes
Code Q	Nontaxable combat pay	Prints total wages for military, employee basic quarters, subsistence, and combat zone compensation to satisfy IRS reporting requirements.
Code R	Medical savings account	Employer contributions to an employee's medical savings account tied to the deduction code or class specified in the Code R Medical Savings Account Deduction Class field on Year End Configurable Fields > Box 12 Codes.
Code S	Simple retirement account	Employee salary reduction contributions to a section 408(p) SIMPLE tied to the deduction or deduction class specified in the Code S Simple Retirement Deduction Class field on Year End Configurable Fields > Box 12 Codes (not included in Box 1).
Code T	Qualified adoption expenses	Adoption benefits tied to the deduction class specified in the Code T Adoption Benefits field on Year End Configurable Fields > Box 12 Codes (not included in Box 1).
Code V	Non-Statutory stock options	Prints the total wages from the Code V Non-Statutory Stock option field on Employee Year End Parameters or the total wage amount for all pay summary groups tied to the pay class specified in the Code V Non-Statutory Stock Option field on Year End Configurable Fields > Box 12 Codes.
Code W	Health savings accounts	The total amount for the deductions associated with the deduction code prints under Code W in Box 12 of the W-2 form and is reported on the employee wage electronic file.
Code Y	409A deferral	Represents deferrals under section 409A non-qualified deferred compensation plans. This field is also updated by Year End Configurable Fields > Box 12 Codes Code Y 409a Deferral deduction class
Code Z	409A income	Represents income included under section 409A non-qualified deferred compensation plans.
Code AA	Roth 401(k)	Represents Roth Contributions under a section 401(k) plan. Deductions with tax status 16 and adjust pay status S or deductions tied to the deduction or deduction class specified in the Code AA Roth 401k Deduction class field on Year End Configurable Fields > Box 12 Codes
Code BB	Roth 403(b)	Represents Roth Contributions under a section 404(b) plan. Deductions with tax status 17 and adjust pay status S or deductions tied to the deduction class specified in the Code BB Roth 403b Deduction field on Year End Configurable Fields > Box 12 Codes.
Code DD	Employer health coverage	Represents the cost of employer sponsored health coverage. Prints the total deduction amount for all deduction codes tied to the deduction class specified in the Code DD Employer Health Coverage field on Year End Configurable Fields > Box 12 Codes plus any amount (negative or positive) specified in the Code DD Employer Health Coverage Additional field in Employee Year End Parameters or prints the total amount from the Code DD Employer Health Coverage Override field in Employee Year End Parameters.
Code EE	Roth contributions under a governmental section 457(b) plan	Represents the Roth contributions under a governmental section 457(b) plan.
Code FF	Qualified Small Employer Health Reimbursement Arrangement (QSEHRA)	Represents the permitted benefits under a QSEHRA plan. Prints the total amount for the pay class specified in the Code FF QSEHRA Pay Class field on Year End Configurable Fields > Box 12 Codes or prints the amount from the Code FF QSEHRA Amount field on Employee Year End Parameters.
Code GG	Income from Qualified Equity Grants Under Section 83(i)	Represents the total Income from Qualified Equity Grants. Prints the total amount for the Pay Class specified in the Code GG Income Qualified Equity Grants Pay Class field on Year End Configurable Fields > Box 12 Codes
Code HH	Aggregate deferrals under section 83(i) elections as of the close of the calendar year	Represents the total Aggregate Deferrals under Section 83(i). Prints the total amount for the Pay Class specified in the Code HH Aggregate Deferrals-Section 83i Pay Class field on Year End Configurable Fields > Box 12 Codes.
Box 13	Statutory employee	An X prints in Box 13—Statutory employee if the Box 13 Statutory Employee check box is selected on Employee Year End Parameters and the employee belongs to a legal entity with Statutory Employees.
Retirement plan	An X prints in Box 13—Retirement Plan if the Box 13 Retirement Plan check box is selected on Employee Year End Parameters or Box 12 contains an amount preceded by the code D, E, F, H, S, AA, or BB.
Third party sick pay	An X prints in Box 13—Third-Party Sick Pay if: The employee was issued sick pay based on the sick pay class and employee eligibility group defined in the Employer Information section on Year End Configurable Fields, the sick pay class defined in the Box 12 Codes section on Year End Configurable Fields, or a dollar amount specified in the Code J Non-Taxable Sick Pay field on Employee Year End Parameters. or If the Third-Party Sick Payer Indicator on the Employer Information section of Year End Configurable Fields is selected and the employee was issued sick pay based on the sick pay class and employee eligibility group defined on the Employer Information section of Year End Configurable Fields, or an employee has amounts reported in Box 12 Code J. Box 12 Code J is updated if an employee was issued sick pay based on the sick pay class defined in the Box 12 Codes section on Year End Configurable Fields, or a dollar amount is specified in the Code J Non- Taxable Sick Pay field on Employee Year End Parameters.
Box 14	Other	Miscellaneous information such as amounts from deductions for employee-paid disability, unemployment, healthcare, and workforce identified by pay summary groups, deductions, or deduction classes specified in Year End Configurable Fields or based on the tax category of the deduction.
Box 15	State Employer's state ID number	The state abbreviation and the employer's state identification number from Legal Entity.
Box 16	State wages, tips, and so on	Total state taxable wages
Box 17	State income tax	Total state income tax withheld
Box 18	Local wages, tips, and so on	Total local wages reported as Combined or Separate as defined on W-2 Reporting
Box 19	Local income tax	Total local income tax withheld
Box 20	Locality name	The W-2 description from the Tax Authority or the Payment Description from the deduction code

Box a

Employee's Social Security number

Employee Social Security number from the Employee record

Box b

Employer's identification number

EIN from Tax Authority Number

Box c

Employer's name, address, and postal code

Employer name, address, and postal code from the Legal Entity

Box d

Control number

Company number

Box e

Employee's name (first, middle initial, last)

Employee full name from the Employee record

Box f

Employee's address and postal code

Employee address and postal code from the Employee record

Box 1

Wages, tips, other compensation

Total Federal taxable wages (excluding allocated tips)

Box 2

Federal income tax withheld

Total Federal income tax withheld

Box 3

Social Security wages

Total Social Security wages, not including Social Security tips and allocated tips. Boxes 3 and 7 should not exceed screen parameter.

Box 4

Social Security tax withheld

Total employee Social Security tax withheld

Box 5

Medicare wages and tips

Total Medicare taxable wages and tips reported

Box 6

Medicare tax withheld

Total employee Medicare tax withheld

Box 7

Social Security tips

Total wages tied to the Tips pay class

If an employee is exempt from Social Security, then Employee Year End Parameters should be updated so that the year-end programs do not report Box 7 Social Security tips for that employee.

Box 8

Allocated tips

Allocated tips from the Tips system; amount not included in Box 1, 3, 5, or 7

Note: Not applicable to Guam reporting.

Box 9

Blank

No longer valid.

Box 9 was once used to report any advance of the Earned Income Credit, but advance earned income credit ended in 2010 so this must be left blank. Advance EIC payments were advance payments from an employer to an employee in anticipation of the employee being eligible for the earned income credit.

Box 10

Dependent care benefits

The total dependent care benefits in excess of the $5,000 exclusion if the deductions or deduction class that represents this amount under section 125 paid or incurred by you are specified in Year End Configurable Fields

Note: Not applicable to Guam reporting.

Box 11

Nonqualified plans

The total amount of distributions to and/or tax deferrals from your employee from a non-qualified deferred compensation plan or a section 457 plan tied to the pay summary group, deduction code, and/or deduction class specified on Year End Configurable Fields

Box 12

This information and codes print in Box 12 of the W2 form, if an amount that corresponds with the code exists for the employee.

If an employee has more than four items reportable in Box 12 and you do not select to combine these items, the program generates multiple W-2 forms with only the Box 12 amounts in addition to company and employee name information.

Code A

Uncollected Social Security tax on tips

Calculated uncollected Social Security tax on tips.

Code B

Uncollected Medicare tax on tips

Calculated uncollected Medicare tax on tips

Code C

Cost of group term life greater than $50,000

The amount from the Reportable Insurance field on Employee Year End Parameters or the total wage amount for all pay summary groups tied to the pay class specified in the GTL Pay Class field on Year End Configurable Fields.

Code D

Employee-paid 401(k) Employee-paid 7701(j)

Sum of all employee-paid deductions with tax status 01 (401k) and 05 (7701j)

Code E

Employee-paid 403(b)

Sum of all employee-paid deductions with tax status 02 (403b)

Code F

Employee-paid 408(k) SEP

Sum of all employee-paid deductions with tax status 03 (408k SEP)

Code G

Employee- and employer-paid 457

Sum of all deductions with tax status 04 (457b) and 22 (457b Tax Exempt Entity)

- or -

the deduction class in the Code G Override 457b field on Year End Configurable Fields > Box 12 Codes

Code H

Employee-paid 501(c)

501(c) deductions tied to the deduction selected in the Code H 501c field on Year End Configurable Fields > Box 12 Codes

Code J

Nontaxable sick pay

The total non-taxable sick pay from the Non-Taxable Sick Pay field on

Employee Year End Parameters

or the total wage amount for all pay summary groups tied to the pay class specified in the Code J Nontaxable Sick Pay Class field on Year End Configurable Fields > Box 12 Codes

Code K

Excise Tax on Golden Parachute Payments

The 20 percent excise tax on excess "golden parachute" payments for the deduction specified in the Code K Excise Tax Deduction Class field on Year End Configurable Fields > Box 12 Codes

Code L

Employee business expense

The amount specified in the Employee Business Expense field on of Employee Year End Parameters or the total wage amount for all pay summary groups tied to the pay class specified in the Code L Business Expense Pay Class field on Year End Configurable Fields > Box 12 Codes

Code M

Uncollected Social Security tax on the cost of group term life over $50,000 for former employees and retirees

Uncollected Social Security tax on the cost of group term life over $50,000.

The Payroll application edits individuals with amounts specified in Box 12, Code C (group term life greater than $50,000) falling under the employee eligibility group specified in the Code M, N Uncollected Social Security, Medicare for Group Term Life field on Year End Configurable Fields for uncollected Social Security taxes. Uncollected amounts are not included in Box 4 (Social Security tax withheld).

Code N

Uncollected Medicare tax on group term life over $50,000 for former employee and retirees

Uncollected Medicare tax on the cost of group term life over $50,000.

Note: The Payroll application edits individuals by the same criteria listed under code M above, but prints with Code N for uncollected Medicare.

Code P

Excluded moving expense reimbursements

Prints the total wages from the Code P Qualified Moving Expense field on Employee Year End Parameters or the total wage amount for all pay summary groups tied to the pay class specified in the Code P Qualified Moving Expense Pay Class field on Year End Configurable Fields > Box 12 Codes

Code Q

Nontaxable combat pay

Prints total wages for military, employee basic quarters, subsistence, and combat zone compensation to satisfy IRS reporting requirements.

Code R

Medical savings account

Employer contributions to an employee's medical savings account tied to the deduction code or class specified in the Code R Medical Savings Account Deduction Class field on Year End Configurable Fields > Box 12 Codes.

Code S

Simple retirement account

Employee salary reduction contributions to a section 408(p) SIMPLE tied to the deduction or deduction class specified in the Code S Simple Retirement Deduction Class field on Year End Configurable Fields > Box 12 Codes (not included in Box 1).

Code T

Qualified adoption expenses

Adoption benefits tied to the deduction class specified in the Code T Adoption Benefits field on Year End Configurable Fields > Box 12 Codes (not included in Box 1).

Code V

Non-Statutory stock options

Prints the total wages from the Code V Non-Statutory Stock option field on

Employee Year End Parameters or the total wage amount for all pay summary groups tied to the pay class specified in the Code V Non-Statutory Stock Option field on Year End Configurable Fields > Box 12 Codes.

Code W

Health savings accounts

The total amount for the deductions associated with the deduction code prints under Code W in Box 12 of the W-2 form and is reported on the employee wage electronic file.

Code Y

409A deferral

Represents deferrals under section 409A non-qualified deferred compensation plans. This field is also updated by Year End Configurable Fields > Box 12 Codes Code Y 409a Deferral deduction class

Code Z

409A income

Represents income included under section 409A non-qualified deferred compensation plans.

Code AA

Roth 401(k)

Represents Roth Contributions under a section 401(k) plan.

Deductions with tax status 16 and adjust pay status S or deductions tied to the deduction or deduction class specified in the Code AA Roth 401k Deduction class field on Year End Configurable Fields > Box 12 Codes

Code BB

Roth 403(b)

Represents Roth Contributions under a section 404(b) plan.

Deductions with tax status 17 and adjust pay status S or deductions tied to the deduction class specified in the Code BB Roth 403b Deduction field on Year End Configurable Fields > Box 12 Codes.

Code DD

Employer health coverage

Represents the cost of employer sponsored health coverage.

Prints the total deduction amount for all deduction codes tied to the deduction class specified in the Code DD Employer Health Coverage field on Year End Configurable Fields > Box 12 Codes plus any amount (negative or positive) specified in the Code DD Employer Health Coverage Additional field in Employee Year End Parameters or prints the total amount from the Code DD Employer Health Coverage Override field in Employee Year End Parameters.

Code EE

Roth contributions under a governmental section 457(b) plan

Represents the Roth contributions under a governmental section 457(b) plan.

Code FF

Qualified Small Employer Health Reimbursement Arrangement (QSEHRA)

Represents the permitted benefits under a QSEHRA plan.

Prints the total amount for the pay class specified in the Code FF QSEHRA Pay Class field on Year End Configurable Fields > Box 12 Codes or prints the amount from the Code FF QSEHRA Amount field on Employee Year End Parameters.

Code GG

Income from Qualified Equity Grants Under Section 83(i)

Represents the total Income from Qualified Equity Grants.

Prints the total amount for the Pay Class specified in the Code GG Income Qualified Equity Grants Pay Class field on Year End Configurable Fields > Box 12 Codes

Code HH

Aggregate deferrals under section 83(i) elections as of the close of the calendar year

Represents the total Aggregate Deferrals under Section 83(i).

Prints the total amount for the Pay Class specified in the Code HH Aggregate Deferrals-Section 83i Pay Class field on Year End Configurable Fields > Box 12 Codes.

Box 13

Statutory employee

An X prints in Box 13—Statutory employee if the Box 13 Statutory Employee check box is selected on Employee Year End Parameters and the employee belongs to a legal entity with Statutory Employees.

Retirement plan

An X prints in Box 13—Retirement Plan if the Box 13 Retirement Plan check box is selected on Employee Year End Parameters or Box 12 contains an amount preceded by the code D, E, F, H, S, AA, or BB.

Third party sick pay

An X prints in Box 13—Third-Party Sick Pay if:

The employee was issued sick pay based on the sick pay class and employee eligibility group defined in the Employer Information section on Year End Configurable Fields, the sick pay class defined in the Box 12 Codes section on Year End Configurable Fields, or a dollar amount specified in the Code J Non-Taxable Sick Pay field on Employee Year End Parameters.

or

If the Third-Party Sick Payer Indicator on the Employer Information section of Year End Configurable Fields is selected and the employee was issued sick pay based on the sick pay class and employee eligibility group defined on the Employer Information section of Year End Configurable Fields, or an employee has amounts reported in Box 12 Code J.

Box 12 Code J is updated if an employee was issued sick pay based on the sick pay class defined in the Box 12 Codes section on Year End Configurable Fields, or a dollar amount is specified in the Code J Non- Taxable Sick Pay field on Employee Year End Parameters.

Box 14

Other

Miscellaneous information such as amounts from deductions for employee-paid disability, unemployment, healthcare, and workforce identified by pay summary groups, deductions, or deduction classes specified in Year End Configurable Fields or based on the tax category of the deduction.

Box 15

State Employer's state ID number

The state abbreviation and the employer's state identification number from Legal Entity.

Box 16

State wages, tips, and so on

Total state taxable wages

Box 17

State income tax

Total state income tax withheld

Box 18

Local wages, tips, and so on

Total local wages reported as Combined or Separate as defined on W-2 Reporting

Box 19

Local income tax

Total local income tax withheld

Box 20

Locality name

The W-2 description from the Tax Authority or the Payment Description from the deduction code