a - Control number
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This number can be used when corresponding
with the Social Security Administration or the Internal
Revenue Service regarding individual W-2 forms. Even
though it is not mandatory that this box be completed,
ADP populates this section with File Number and Company
Code (Department Number, Corporation, Employee Status
Code, and/or a forms count may also display depending
on the copy) which gives each one a unique number.
The literals "EIC" (for Earned Income Credit)
will also print if the employee is coded as such.
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b - Employer identification
number
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The nine-digit number assigned by the IRS (format:
00-0000000). This should be the same number used for
reporting on Form 941 or 943. |
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c - Employer's name, address,
and ZIP code
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The employer's legal name, address, and zip code.
It should be the same as shown on the Form 941 or 943.
If the "Customer Info" field is populated
on the EMPLR screen, the information will print on the
W-2 just to the right of the box c title. |
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d - Employee's social security
number
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The employee's social security number as shown on
the social security card. |
Location: Personal Details page of TotalChoice. |
Exception: Payees
that have been identified with an Taxpayer Identification
Number (TIN) will be disqualified from Federal, State,
and City W-2 paper and tape reporting. |
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e - Employee's first name and
initial and Last name
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The employee name should exactly match what is shown
on the social security card (first, middle initial,
last). |
Note: Titles or academic degrees at the beginning
or end of the employee's name (such as Dr., RN or Esq.)
should never be used or printed on Form W-2. |
Location: Personal Details page in TotalChoice. |
Exception: Third-Party
Payers of sick pay filing sick pay recap forms W-2 must
enter "Third-Party Sick Pay Recap" in place
of the employee’s name. |
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f - Employee's address and ZIP
code
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Note: This box is combined
with box e (Employee's Name) on all copies except Copy
A. |
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1 - Wages, tips, other compensation
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Includes regular wages, tips, sick pay, other compensation
amounts, the cost of group-term life insurance in excess
of $50,000 and any other fringe benefits subject to
federal income tax.
GROSS (Taxable Fringe Benefits and Tips are included
in Gross) - FEDERAL TAX EXEMPT WAGES - DEFERRED COMPENSATION
(except section 501(c)(18) contributions) - MEALS -
CAFE 125 BENEFITS (may vary depending on the benefit)
+ GROUP-TERM LIFE + THIRD-PARTY SICK PAY + OTHER COMPENSATION
= WAGES, TIPS, AND OTHER COMPENSATION |
Note: QTD amounts appear on Line 2 of the
941.
YTD amounts will appear in Box 1 on each employee
W-2.
The total YTD amount for the company will appear in
Box 1 of the W-3. This amount should balance to the
sum of all four quarters on Line 2 of the 941.
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2 - Federal income tax withheld
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The amount of federal income tax withheld from the
employee's wages for the year. This amount is not reduced
by any advance EIC payments made to the employee. Also
includes the 20% excise tax withheld on excess golden
parachute payments. |
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3 - Social security wages
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Total wages paid subject to employee
social security tax to a maximum of $76,200 (for 2000).
Includes taxable employee business expense payments
reported in box 1, contributions to certain qualified
cash or deferred compensation plans, and the value
of fringe benefits. DOES NOT INCLUDE Allocated tips
(box 8) or Social Security tips (box 7).
GROSS (Taxable Fringe Benefits and Tips are included
in Gross) - SOCIAL SECURITY EXEMPT WAGES - MEALS -
TIPS (Social Security Tips must print separately in
Box 7 of the W-2) - CAFE 125 BENEFITS (may vary depending
on the benefit) + GROUP-TERM LIFE + THIRD-PARTY SICKPAY
= SOCIAL SECURITY WAGES (not to exceed the limit for
the current year).
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Note: QTD amounts appear on Line 6a of the
941.
YTD amounts will appear in Box 3 on each employee W-2.
The total YTD amount for the company will appear in
Box 3 of the W-3.
This amount should balance to the sum of all four quarters
on Line 6a of the 941. |
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4 - Social security tax withheld
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This is the total amount of Social
Security tax that has been withheld from the employee's
paycheck or withheld on the employee's behalf. This
amount should not exceed $4,724.40 for 2000. This
does not include the employer's share.
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5 - Medicare wages and tips
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The wages and tips subject to Medicare
tax are the same as those subject to social security
tax, except that there is no wage base limit for Medicare
tax.
GROSS (Taxable Fringe Benefits and Tips are included
in Gross) - MEDICARE EXEMPT WAGES - MEALS - CAFE 125
BENEFITS (may vary depending on the benefit) + GROUP-TERM
LIFE + THIRD-PARTY SICKPAY = MEDICARE WAGES AND TIPS.
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Note: QTD amounts appear on Line 7 of the 941.
TD amounts will appear in Box 5 on each employee W-2.
The total YTD amount for the company will appear in
Box 5 of the W-3.
This amount should balance to the sum of all four quarters
on Line 7 of the 941. |
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6 - Medicare tax withheld
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The total employee Medicare tax (not including employer's
share) withheld or paid on behalf of the employee. |
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7 - Social security tips
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When the total of tips and wages subject to employee
social security taxes amounts to $76,200, no additional
tips will be shown in this box. The total of box 3 plus
box 7 is not to exceed $76,200 (the maximum social security
wage base for 2000). |
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8 - Allocated tips
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Food or beverage establishments will show the amounts
of tips allocated to the employee, if any. This amount
is not included in boxes 1, 3, 5, or 7. |
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9 - Advance EIC payment
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Total amount paid to the employee as advance earned
income credit (EIC) payments. |
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10 - Dependent care benefits
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The total amount of dependent care benefits paid or
incurred for the employee is shown here, including any
amount in excess of the $5,000 exclusion. Boxes 1, 3,
and 5 also include any excess over the $5,000 amount. |
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11 - Nonqualified plans
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The total amount of distributions from a nonqualified
plan, or a section 457 plan, to an employee. If there
are distributions only from 457(b) plans, they will
be shown as a separate figure with a code "G".
The same amounts are included in wages (box 1). |
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12a-d - See instructions for
box 12
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The use of this box is optional,
except in the case of the lease value of a vehicle provided
to an employee. It must be reported here and in box
1 or in a separate statement to the employee. ADP continues
to report the total value of all other taxable fringe
benefits included in box 1, in box 12 as well. Does
not include amounts reported in boxes 10 and/or 13. |
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13 - Employee Status
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Indicate the employee's status by selecting the appropriate
check boxes.
Statutory employee: Check this box if the
employee is a statutory employee whose earnings
are subject to social security and Medicare taxes
but not subject to federal income tax withholding.
Retirement plan: Check this box if the employee
is an active participant (for any part of the year)
in a qualified retirement plan, including a simplified
employee pension (SEP) plan maintained by the employer.
Do not check this box if the contributions are made
to a non-qualified plan or any section 457 plan.
Third-party sick pay:
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Location: Statutory Details page in TotalChoice. |
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Box
13 - EMPLOYER USE
Amounts reported in this box will be explained
by a letter code from the following table:
A Uncollected social security or RRTA tax on tips
B Uncollected Medicare tax on tips
C Group-term life cost (coverage over $50,000)
D Section 401(k) contributions including the amount deferred under
a SIMPLE retirement account that is part of a 401(k) arrangement
E Section 403(b) contributions
F Section 408(k)(6) contributions
G Section 457(b) contributions
H Section 501(c)(18)(D) contributions
J Nontaxable sick pay (not included in boxes 1, 3, or 5.
K 20% excise tax on excess golden parachute payments
L Substantiated employee business expense reimbursements (non-taxable)
M Uncollected social security or RRTA tax on cost of group-term
life insurance coverage over $50,000 (former employees only)
N Uncollected Medicare tax on cost of group-term life insurance
coverage over $50,000 (former employees only)
P Excludable moving expense reimbursements paid directly to an
employee Q Military employee basic housing, subsistence and combat
zone compensation
R Employer contributions to a medical savings account (MSA)
S Section 408(p) employee salary reduction contributions to a
SIMPLE retirement account. However, if the SIMPLE is part of a
401(k) arrangement, the amount is reported using code D.
T Employer-provided adoption benefits for the amount paid or expenses
incurred by an employer under an adoption assistance program.
Also includes benefits from pre-tax contributions made by an employee
to a Section 125 adoption plan account.
EXCEPTIONS:
Copy A Form W-2
Limited to three codes in box 13. If more than three codes need
to be reported, separate Form W-2's need to be used with a maximum
of three codes each. On all other copies of Form W-2, this limit
does not apply, however the AutoPay system does limit the number
of codes displayed to three (3) on ALL copies.
14 - Other
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This box may be used by the employer for any other
information they want to give the employee. Each item
displayed must be labeled. |
Note: All copies of the
W-2 will print the same literals in Box 14.
Additional W-2 forms are generated for employees with
more than three Box 14 items? |
Exceptions:
Boone County, Kentucky: The name "Boone
County" along with the literals "BC"
(Board of Education Tax) and "MH" (Mental
Health Tax) will print with the associated dollars
in Box 14 of all copies of the W-2.
Missouri Individual Medical Accounts (IMA):
Missouri requires the literal 'IMA' to be used for
Individual Medical Accounts. When reporting the deduction
from federal taxable income, the contribution amount
should appear in box 14 of the paper W-2.
California SDI Withheld (CA SDI): For California
state code employees with non California SUI codes,
the literals of CA SDI with zero monies and the PO
code of the SDI with monies will both appear in Box
14. The PO code printed will be based on the SUI code.
New Jersey SUI/SDI Withheld:
Fund monies are broken out into 2 categories:Unemployment
Insurance/Health Care/Work Force Development (UI/HC/WF)
and State Disability Insurance (NJDI).
Voluntary Plan Disability
Insurance Number (VPDI): If a VPDI plan is replacing
the state funded plan, the ID Number must appear on
the W-2 in box 14. This is set up on the STID screen.
In this case, the two categories on the W-2 would
be:
UI/HC/WF - Unemployment
Insurance/Health Care/Work Force Development
VPDI - Voluntary Private
Disability
Ohio School Districts:
The literal "S.D." and the school district
four digit numeric number will print, with the associated
dollars, in Box 14 of all copies of the W-2.
State Disability Insurance:
Employees with a Hawaii, New York, or Rhode Island
SUI code will have the literal "XX SDI"
(where XX = the state P.O. abbreviation) and the associated
dollars printed in Box 14 of the State Filing and
Reference copies (copy 2). The federal filing (copy
B) and employee reference (copy C) copies will have
the literal "SDI", with the associated dollars,
printed in Box 14.
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15 - State and Employer's state
ID number
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The two-digit state postal abbreviation and the state
assigned identification number. |
Exceptions:
New Jersey: Box 15 of the W-2 displays the
State ID Number for all states except New Jersey and
New York. For the State of New Jersey, the SUI ID
Number is displayed.
New York: Box 15 of the W-2 displays the State
ID Number for all states except New Jersey and New
York. For the State of New York, the Federal ID Number
(FEIN) is displayed.
Multi-Jurisdiction Employee (Employee with multiple
states and multiple cities): The
federal copy (copy B) will display "TOTAL STATE"
in box 15 with total state withholding in box 17.
Separate state/local filing and reference copies
will be produced for each state/local with the state/local
name, wages, and amounts properly displayed.
Multi-Jurisdiction Employee (Employee with one
state and multiple cities): The federal copy (copy
B) will display the state name/identification in box
15, state wages in box 16, and state withholding in
box 17. Separate state/local filing and reference
copies will be produced for each state/local with
the state/local name, wages, and amounts properly
displayed.
Multi-Jurisdiction Employee (Employee with multiple
states and one city): The federal copy (copy B)
will display "TOTAL STATE" in box 15 with
total state withholding in box 17. Separate state/local
filing and reference copies will be produced for each
state/local with the state/local name, wages, and
amounts properly displayed.
SCET: Same rules as above for Multi-Jurisdiction
with one difference. Even if there is only one state,
the federal copy (copy B) will always display "TOTAL
STATE" in box 15 with total state withholding
in box 17. Separate state filing and reference copies
will be produced for each state with the state name,
wages, and amounts properly displayed.
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16 - State wages, tips, etc.
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Includes regular wages, tips, sick
pay, other compensation amounts, and any other fringe
benefits subject to state income tax.
GROSS (Taxable Fringe Benefits and Tips are included
in Gross) - STATE EXEMPT WAGES - MEALS - DEFERRED
COMPENSATION * - CAFE 125 BENEFITS (may vary depending
on the benefit) * + GROUP-TERM LIFE * + THIRD-PARTY
SICKPAY * + OTHER COMPENSATION * = STATE WAGES
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Note: YTD amounts appear
in Box 17 of the W-2.
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Exceptions: * (these items may vary
depending on the state)
New York: The Gross Pay to Net Pay on the
Earnings Summary for New York state and local employees
may not always balance to the amounts displayed in
the state and local wages boxes. New York State, New
York City (residents), and Yonkers W-2's use federal
wages (box 1) for state wages (box 16) and local wages
(box 18). The Earnings Summary will reflect the appropriate
boxes.
SCET: The employer reference set (copy D)
will not display state wages if the employee is SCET'd
within the same state.
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17 - State income tax
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The amount of state income tax withheld from the employee's
wages for the year. |
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18 - Local wages, tips, etc.
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Depending on the locality involved,
includes regular wages, tips, sick pay, other compensation
amounts, and any other fringe benefits subject to
that local's income tax.
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Exception:
For New York City nonresidents, the wages on which
any New York City nonresident earnings tax was withheld
will not be displayed. This means that for most New
York City nonresidents this box will be blank.
As in prior years, because
of the special print requirement for Form W-2 Box
20, the amount shown in the blue Earnings Summary
box (upper right corner of the ADP form) may not reconcile
to zero (or "blank") as reported in Box
20.
Because of the timing of the
repeal of this tax, the Wage & Tax Register will
display only the local taxable amount through first
quarter (March 31, 2000) in the year-to-date amount
field.
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19 - Local income tax
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The amount of local income tax withheld
from the employee's wages for the year.
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Exception: For
New York City nonresidents, the amount of earnings
tax withheld in 2000 will be displayed. This will
be the total amount of tax that was withheld from
the employee before the order to cease withholding
was implemented. The amount will print in this box,
regardless of whether or not the employee has already
filed for a refund.
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20 - Locality name
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Locality name will print based on
the 4 digit Tax Service Local Code associated with
the employee's Payroll City Code. Refer to the TAXL
screen on CCI to find the locality's W-2 name. Tax
Service Local Codes and their associated Payroll City
Codes are setup on the LOCID screen.
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Exceptions:
Multi-Jurisdiction Employee (Employee with multiple
states and multiple cities): The
federal copy (copy B) will display "TOTAL STATE"
in box 15 with total state withholding in box 17.
Separate state/local filing and reference copies
will be produced for each state/local with the state/local
name, wages, and amounts properly displayed.
Multi-Jurisdiction Employee (Employee with one
state and multiple cities): The federal copy (copy
B) will display the state name/identification in box
15, state wages in box 16, and state withholding in
box 17. Separate state/local filing and reference
copies will be produced for each state/local with
the state/local name, wages, and amounts properly
displayed.
Multi-Jurisdiction Employee (Employee with multiple
states and one city): The federal copy (copy B)
will display "TOTAL STATE" in box 15 with
total state withholding in box 17. Separate state/local
filing and reference copies will be produced for each
state/local with the state/local name, wages, and
amounts properly displayed.
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