Defining USERRA amounts
Box 12 has special reporting instructions related to the Uniformed Services Employment and Reemployment Act (USERRA). If 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 |
|---|---|---|
| D | 13 | 2000.00 |
| D | 14 | 2406.50 |
| D | 15 | 1002.50 |
| D | 2000.00 |
Access USERRA Year-End Parameters (PR11.2) to Define Box 12 USERRA makeup
amounts. Specify this information:
- Code
-
Select the USERRA code.
- Makeup Year
-
Specify the makeup year for USERRA.
- Amount
-
Specify the USERRA makeup amount.
Note: W-2 Form Option 3 (Pressure Seal) should not be used for USERRA amounts. Because of space constraints on the form, the year will not print.