W-2 form layout

Box Description Information reported
Box a Employee's Social Security number Employee Social Security number from Employee (HR11.1)
Box b Employer's identification number EIN from PR06 (Tax Authority)
Box c Employer's name, address, and postal code Employer name, address, and postal code from HR00 (Company) or, if independent process level, from HR01.1 (Process Level)
Box d Control number Company number
Box e Employee's name (first, middle initial, last) Employee full name from Employee (HR11.1)
Box f Employee's address and postal code Employee address and postal code from Employee (HR11.1)
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 specified on Company (HR00.1)

If an employee is exempt from Social Security, then Employee Year-End Parameters (PR11) 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
Box 9 Blank

No longer valid.

Total payments made for the EIC deduction defined in Deduction (PR05) with calculation type W and tax category 02

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 Parameters (PR27.1)
Box 11 Nonqualified plans The total amount of distributions to and/or tax deferrals from your employee from a nonqualified deferred compensation plan or a section 457 plan tied to the pay summary group, deduction code, and/or deduction class specified on Year End Parameters (PR27.1)

Box 12

This information and codes print in Box 12 of the W-2 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 (PR11.1) 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 Parameters (PR27.1).
Code D Employee-paid 401(k) Employee-paid 7701(j) Deductions with tax status 01 and adjust pay status S. Deductions with tax status 05 and adjust pay status S.
Code E Employee-paid 403(b) Deductions with tax status 02 and adjust pay status S.
Code F Employee-paid 408(k) SEP Deductions with tax status 03 and pay status S -or- the deduction group in Topic W4 Data Item Code G Override 457(b) Ded Grp.
Code G Employee- and employer-paid 457

Deductions with tax status 04 and tax status 22.

- or -

the deduction group in Topic W4 Data Item Code G Override 457(b) Ded Grp.

Code H Employee-paid 501(c) 501(c) deductions tied to the deduction selected in the 501c field on Year End Parameters (PR27.1).
Code J Nontaxable sick pay The total non-taxable sick pay from the Non-Taxable Sick Pay field on Employee Year-End Parameters (PR11.1) or the total wage amount for all pay summary groups tied to the pay class specified in the Nontaxable Sick Pay Class field on Year End Parameters (PR27.1).
Code K Excise Tax on Golden Parachute Payments The 20 percent excise tax on excess "golden parachute" payments for the deduction specified in the Excise Tax Deduction field on Year End Parameters (PR27.1).
Code L Employee business expense The amount specified in the Employee Business Expense field on of Employee Year-End Parameters (PR11.1) or the total wage amount for all pay summary groups tied to the pay class specified in the Business Expense Pay Class field on Year End Parameters (PR27.1).
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 group specified in the Uncollected SS/Med GTL field on PR27.1 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 Qualified Moving Expense field on Employee Year-End Parameters (PR11.1) or the total wage amount for all pay summary groups tied to the pay class specified in the Moving Expenses Pay Class field on Year End Parameters (PR27.1).
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 Medical Savings Deduction field on Year End Parameters (PR27.1).
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 Simple Retirement Deduction field on Year End Parameters (PR27.1) (not included in Box 1).
Code T Qualified adoption expenses Adoption benefits tied to the deduction code or class specified in the Adoption field in Year End Parameters (PR27.1) and 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 (PR11.1) or the total wage amount for all pay summary groups tied to the pay class specified in the Non-Statutory Stock Options field on Year End Parameters (PR27.1).
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 a section 409A non-qualified deferred compensation plans. This field is also updated by Employee Year- End Parameters (PR11.1).
Code Z 409A Income Represents income included under a section 409A from a 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 Roth 401(k) Deduction field on Year End Parameters (PR27.1).

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 or deduction class specified in the Roth 403(b) Deduction field on Year End Parameters (PR27.1).

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 group specified in the Code DD ER Health Cov Ded Group field on Year End Parameters (PR27.1) plus any amount (negative or positive) specified in the Code DD ER Hlth Cov Additional field in Employee Year-End Parameters (PR11.1) or prints the total amount from the Code DD ER Hlth Cov Override field in Employee Year-End Parameters (PR11.1).

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 Parameters (PR27.1) or prints the amount from the Code FF QSEHRA Amount field on Employee Year-End Parameters (PR11.1).

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 Qual Equity Grants Pay Class field on Year-End Parameters (PR27.1)

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 83(i) Pay Class field on Year-End Parameters (PR27.1).

Box 13 Statutory employee An X prints in Box 13—Statutory employee if the statutory employee field is flagged to Yes Employee Year- End Parameters (PR11.1) and the employee belongs to a reporting entity with Statutory Employees.
Retirement plan An X prints in Box 13—Retirement Plan if the Retirement Plan field on Employee Year-End Parameters (PR11.1) equals Yes or Box 12 contains an amount preceded by the code D, E, F, 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 group defined in the Employer Information Topic on Year End Parameters (PR27), the sick pay class defined in the W4 Topic on Year End Parameters (PR27), and/or a dollar amount specified in the field Non Taxable Sick Pay on Employee (HR11) or Employee Year End Parameters (PR11).

- or

  • If a Y is specified in Third-Party Sick Payer Indicator on Year End Parameters (PR27) – Employer Information topic AND the employee was issued sick pay based on the sick pay class and employee group defined on Year End Parameters (PR27) - Employer Information topic, 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 W4 Topic on Year End Parameters (PR27), and/or a dollar amount specified in the field Non Taxable Sick Pay on Employee (HR11) or Employee Year End Parameters (PR11) .

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 Parameters (PR27.1) or based on the tax category of the deduction.

Optional: Mapping the data in the Comment field of the W2.csv output file. If printing W-2 forms from the W2.csv file, PR11.1 comments are mapped to box 14. See PR27.1 data item Other CSV comment Employee Group and PR11.1 data item W2 Other CSV Comment.

Box 15 State Employer's state ID number The state abbreviation and the employer's state identification number from Tax Authority (PR06).
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 Form Printing (PR297).
Box 19 Local income tax Total local income tax withheld.
Box 20 Locality name W-2 description fromTax Authority (PR06) Payment Description from Deduction (PR05).