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W2 Boxes Explanation

W2 Boxes Explanation

2025 Wage and Tax Statement

W2 Box

Explanation

W2 Box

Explanation

a

SSN as entered on Core/Employee record.

b

Employer Federal EIN as entered on W2 Report and Submission. Found in Core/Organization/Federal Ein field.

c

District name and address as entered on W2 Report and Submission. 

e

Name as entered on Core/Employee record.

Legal name always prints first. If Legal name is blank, uses Name field.

f

Address as entered on Core/Employee record, Street 1, Street 2, City, State, Postal Code, Province (if applicable), Country (if applicable)

1

YTD Applicable Gross on 001-Federal Payroll Item record 

2

YTD Withholding Total on 001-Federal Payroll Item record 

3

YTD Applicable Gross on Payroll Item record Type-Social Security Tax 

4

YTD Withholding Total on Payroll Item record Type of Social Security Tax 

5

YTD Applicable Gross on Payroll Item record Type-Medicare Tax 

6

YTD Withholding Total on Payroll Item record Type-Medicare Tax 

10

YTD Withholding on the Payroll Item Type-Dependent Care, or Adjustments found in Core/Adjustments with Type=Dependent Care.

12

C

Cost of life insurance over $50,000

Taxable cost of group-term life insurance over $50,00.

Total of payments processed using the Pay Type of Life Insurance Premium or Adjustments to the Federal Tax Payroll Item, with Type = Life Insurance Premium.

D

401(k) amounts

Elective deferrals under a section 401(k) cash or deferred arrangement plan (including a SIMPLE 401(k) arrangement).

YTD withholding on all Payroll Item(s) with the Payroll Item Configuration set to Annuity, with Annuity Type = 401K.

E

403(b)

Elective deferrals under a section 403(b) salary reduction agreement.

YTD withholding on all Payroll Item(s) with the Payroll Item Configuration set to Annuity, with Annuity Type = 403B.

F

408(k) (6)

Elective deferrals under a section 408(k)

YTD withholding on all Payroll Item(s) with the Payroll Item Configuration set to Annuity, with Annuity Type = 408K.

G

457

Elective deferrals and employer contributions (including nonelective deferrals) to any governmental or nongovernmental section 457(b) deferred compensation plan. 

YTD withholding on all Payroll Item(s) with the Payroll Item Configuration set to Annuity, with Annuity Type = 457

H

501c (18) (d)

Elective deferrals under section 501(c) (18)(D) tax-exempt organization plan.

YTD withholding on all Payroll Item(s) with the Payroll Item Configuration set to Annuity, with Annuity Type = 501c

J

Non taxable sick pay

Nontaxable sick pay.

Core/Adjustments to the 001-Federal Tax Payroll Item with Type = Third Party Pay

P

Excludable moving expenses - Armed Forces only

Excludable moving expense reimbursements paid directly to a member of the U.S. Armed Forces.

Core/Adjustments to the 001-Federal Tax Payroll Item with Type = Moving Expenses.

R

Employer contributions to an Archer MSA

Employer contributions to an Archer MSA.

T

Adoption benefits

Adoption benefits.

Total of payments processed using the Pay Type of Adoption Assistance or Core/Adjustments to the 001-Federal Tax Payroll Item with Type = Adoption Assistance.

W

Employer contributions to Health Savings Accounts

Employer contributions to a health savings account (HSA).

YTD withholding on all Payroll Item(s) with the Payroll Item Configuration set to Health Savings Account with Annuity Type = Other.

AA

Designated Roth contributions to section 401(k) plan

Designated Roth contributions under a section 401(k) plan

YTD withholding on all Payroll Item(s) with the Payroll Item Configuration set to Regular, with Designated Roth Type = Contributions to 401K.

BB

Designated Roth contributions under section 403 (b) salary reduction agreements

Designated Roth contributions under a section 403(b) plan. 

YTD withholding on all Payroll Item(s) with the Payroll Item Configuration set to Regular, with Designated Roth Type = Contributions to 403(b).

DD

Cost of employer-sponsored health coverage

Cost of employer-sponsored health coverage.

YTD withholding and employer withholding on all Payroll Item(s) with the Payroll Item Configuration with Employer Health Coverage checkbox marked.

EE

Designated Roth contributions under a governmental section 457(b) plan

Designated Roth contributions under a governmental section 457(b) plan

YTD withholding on all Payroll Item(s) with the Payroll Item Configuration set to Regular, with Designated Roth Type = Contributions to 457(b).

FF

Use this code to report the total amount of permitted benefits under a QSEHRA The maximum reimbursement for an eligible employee under a QSEHRA is $4,950 ($10,000 if it also provides reimbursements for family members), before indexing for Inflation.

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

Applies to small businesses.

13

Retirement plan - Based on the Payroll Item>Federal Tax>Pension Plan value.

  •  Automatically check the pension plan box based on retirement withholding

    • If there is a value in the YTD Employer Amount or YTD Withholding amount on the 400 - SERS Payroll Item or the 450 - STRS Payroll Item, the checkbox will be marked.

    • If there is not a value in the YTD Employer Amount or YTD Withholding amount on the 400 - SERS Payroll Item or the 450 - STRS Payroll Item, the checkbox will not be marked.

  • Yes, check the pension plan box

    • Retirement plan checkbox will always be marked

  • No, never check the pension plan box

    • Retirement plan checkbox will never be marked

14

  • Leased vehicle - Core/Adjustments with Type = Vehicle Lease. 

  • Fringe Benefits - Core>Adjustments to the Federal Tax Payroll Item and the Type>Fringe Benefits, and/or any other specified Payroll Item codes selected when running W2 Reports>W2 Report and Submission>Include Fringe Benefits in Box 14? checkbox is marked and added in the Select Payroll Item Configurations section.

15

OH followed by the value in Core/Organization/State Ein field.

XX followed by the value in the Core/Payroll Item Configuration/State Id field for Other States.

16

YTD Applicable Gross value on Payroll Item with Type = 002 - Ohio State Tax 

YTD Applicable Gross value on Payroll Item with Type = State Tax

17

YTD Withholding value on Payroll Item with Type = 002 - Ohio State Tax

YTD Withholding value on Payroll Item with Type = State Tax

18

YTD Applicable Gross value on Payroll Items with Type = City Tax or OSDI Tax  

19

YTD Withholding value on Payroll Items with Type = City Tax or OSDI Tax 

20

W2 abbreviation as entered on Payroll Item Configuration Records with Type = City Tax or OSDI Tax