a - Control number |
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 |
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 |
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 |
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 |
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 employeeÕs
name. |
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f - Employee's address and ZIP code |
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 |
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 |
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 |
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 |
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 |
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 |
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 |
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 |
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 |
Total amount paid to the employee as advance earned income
credit (EIC) payments. |
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10 - Dependent care benefits |
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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10 - Dependent care benefits |
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 |
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 |
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 |
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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14 - Other |
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 |
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. |
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. |
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 |
The amount of state income tax withheld from the employee's
wages for the year. |
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18 - Local wages, tips, etc. |
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 |
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 |
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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