Earnings and Deduction Accumulators Manual - Pai

Earnings and Deduction Accumulators Manual - Pai

Earnings & Deduction Accumulators

W-2 Print Info

Earnings and Deduction

Accumulators/W-2 Print Info

EARNINGS AND DEDUCTIONS IN PAYCHOICE ............................................. 13

SETTING UP EARNINGS OR DEDUCTIONS IN PAYCHOICE ......................... 14

REFERENCES ................................................................................................... 14

EARNINGS ......................................................................................................... 15

BASE1 ** Federal Taxable Wages ........................................................ 15

BASE2 ** FUTA Taxable Wages ........................................................... 15

GROSS ** Fully Taxable and Reportable EMP. Wages ......................... 15

BONUS3 1A Bonus Taxable Wages ........................................................ 15

BONUS2 1B Bonus Taxable Wages ........................................................ 15

BONUS5 1C Bonus Taxable Wages ........................................................ 15

CAVATR 1E CA Termination Vacation Pay ............................................. 16

BONUS3 1F Bonus Taxable Wages ......................................................... 16

STUEXP 1G Student Wages ................................................................... 16

NCTPAY 1H Nontaxable Combat Pay ..................................................... 16

UNSUB 1J Supplemental Unemployment Benefits ................................ 16

STRIKE 1K Strike Benefits ..................................................................... 16

COMPR 1L Commissions for Puerto Rico .............................................. 16

ALLOW 1M Allowances for Puerto Rico ................................................. 16

TIPSPR 1N Tips Reported for Puerto Rico ............................................. 16

PRDTPS 1P Declared Tips for Puerto Rico ............................................. 17

GPARCH 1Q EE GOLDEN PARACHUTE PAYMENT ............................ 17

BONUSF 1R Bonus

– No Federal Tax Deducted ..................................... 17

NOTAX 24 Absent- No Tax Earnings Code ........................................... 17

STNOTX 2A REG NO STATE TAX .......................................................... 17

STNOTX 2B OVERTIME STATE NO TAX ............................................... 17

STNOTX 2C HALFTIME STATE NO TAX ................................................ 17

STNOTX 2D DOUBLE TIME STATE NO TAX ......................................... 17

MFA 2E MFA SALARY ..................................................................... 18

ZONE 2F Zone Pay ............................................................................ 18

COMMI2 2G COMMISSION for INSURANCE AGENTS .......................... 18

NOTAX 35 Mileage Non-Taxable Reimbursement................................. 18

MILAGE 36 Per Diem .............................................................................. 18

SEVERN 37 Severance Pay .................................................................... 18

EDUCAS 39 Educational - Taxable .......................................................... 19

SEVUTU 3A Severance Pay in Utah ........................................................ 19

SEVNC$ 3B NC Severance N/T $35,000 ................................................ 19

EDUCA4 3E Non-Taxable Education Assistance ..................................... 19

3PSLTX 3L 3

RD

PARTY SICK LTD ......................................................... 19

SEVRNP 3T Severance pay for Non-Profit Organization ......................... 19

EDUCA2 3U California Graduate Tuition ................................................. 19

EDUCA3 3V California Graduate Tuition14 .............................................. 19

MILETX 3W Mileage Taxable Reimbursement ....................................... 19

NOTAX 44 Draw Non-Taxable ............................................................... 20

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NOTAX 45 Business Expenses Non-Taxable ........................................ 20

CELLPH 4B Taxable Fringe .................................................................... 20

LAPTOP 4C Taxable Fringe .................................................................... 20

COSHSA 4D COSHSA FOR 2% SHAREHOLDER .................................. 20

FRINGT 4E FRINGE ............................................................................... 20

MEDINS 4F MEDICAL INSURANCE ....................................................... 20

HRAREM 4G HRA DISTRIBUTION N/T ................................................... 20

HEARTA 4H HEART ACT VOL FIREFIGHTERS..................................... 20

PERCAR 4Q PERSONAL USE OF CAR .................................................. 20

AUTO$8 4R Federal, State Taxable Auto Allowance .............................. 20

AUTO$N 4T AUTO ALLOWANCE NON TAXABLE ................................. 20

AUTO$6 4U Federal/State/Fica Taxable Auto Allowance ........................ 21

AUTO$5 4V Reportable Auto Allowance for Clergy ................................. 21

EXSICK 4X Federal Taxable Sick Pay for CA and NV ............................ 21

STDSPA 4Y Short Term Disability ........................................................... 21

ESICK2 4Z ESICKPA ............................................................................. 21

FRING1 51 Fully Taxable Fringe Benefits .............................................. 21

FRING2 52 Fully Taxable Fringe Benefits .............................................. 22

NOTAX 53 FRINGNT

– Non-taxable Fringe .......................................... 22

FRING3 54 Fringe3 FICA/MC TAXABLE ................................................ 22

AUTO$1 55 Taxable Auto Allowance ...................................................... 22

AUTO$2 56 Non-Taxable Company Provided Vehicles .......................... 22

MOVE$1 57 Taxable ER Paid Moving Expenses ..................................... 23

INSPRM 59 Group Term Life Insurance Premiums ................................. 23

FRING4 5A Non-cash Fringe Benefits .................................................... 23

EXMOVE 5B Qualified Moving Expenses ................................................. 24

STIPND 5C Stipend Payment ................................................................. 24

DEATH 5D Deceased Wages ................................................................ 24

PS58$$ 5E Split-Dollar Life Insurance ................................................... 24

DIFREE

5F Director’s Fees .................................................................... 24

DOMEST 5G Domestic Employees .......................................................... 25

DEATH2 5H Beneficiary or Estate Earnings ............................................. 25

DEATH1 5I Post Death Beneficiary or Estate Earnings ............................ 25

FRINGC 5K Cafeteria Fringe Benefits ..................................................... 26

FRING6 5L Fringe Benefit ...................................................................... 26

MHB 5M MEDICAL HEALTH BENEFIT ............................................ 26

FRING7 5N FRINGE BENEFITS ............................................................ 26

MEDTAX 5O Medical 125 Premium ......................................................... 26

INSPR2 5P GTL Insurance Premiums .................................................... 26

EXM3RD 5Q 3rd Party Payment of Moving Expenses ............................. 26

FRING1 5S Fringe Benefits .................................................................... 26

TRNPAS 5T TRANSIT PASS FRINGE .................................................... 26

MDREIM 5U MEDICAL REIM .................................................................. 27

TXLTDP 5V TAXABLE LT DIS PREMIUM .............................................. 27

ERHLTH 5W EMPLOYER HEALTH ........................................................ 27

ERHLT2 5X EMPLOYER HEALTH FULLY TAXABLE ............................ 27

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TRS 5Y TEXAS TEACHERS RETR .SYS ...................................... 27

SC105R 5Z SUB S CORP SEC105 REIMBURSMENT .......................... 27

W2PENS 60 Taxable Pension Distributions ............................................. 27

DECTIP 63 Declared Tips ....................................................................... 27

NOTAX

NOTAX

CCTIP

64 MINREG .............................................................................. 28

65 MINO/T ................................................................................ 28

66 Credit Card Tips ................................................................... 28

ALCTIP 67 Allocated Tips ...................................................................... 28

BNQTIP 68 Banquet Tips ........................................................................ 28

MEALTX 69 Meal Allowance .................................................................... 28

MINTIP 6A Tips Deemed Wages ........................................................... 28

DECTIP 6B Make Up Tips ...................................................................... 29

NOTAX 6C Food and Beverages Sales ................................................. 29

DECTIP 6D Cash Tips ............................................................................ 29

DECTIP 6E Hours Tips ........................................................................... 29

DECTP2 6F Declared Tips FICA Exempt ................................................ 29

MINTIP 6J Internal Use Only ................................................................. 29

TRIMET 6K Tri-met Wages - OR ............................................................ 29

LANEWG 6L Lane Wages - OR ................................................................ 29

FITPCR 6M FICA TIP CREDIT WAGE CALC ........................................ 29

DECTP2 6T Declared Tips FICA Exempt ................................................ 29

BNQTPY 6W Banquet Tips ...................................................................... 30

TIPS 6X DECLARED TIPS ............................................................... 30

DEFC12 6Z Paid Deferred Comp Non Box 11 ........................................ 30

UNFORM 70 Uniform Allowance ............................................................... 30

DEPCAS 71 DEP CARE ASSISTANCE PLAN ........................................ 30

FLXSPN 72 Flexible Spending Account .................................................. 30

PENSNT 74 Non-Taxable Pension Payments ......................................... 30

LTDISB 76 Long-Term Disability Payments ........................................... 30

MEALNX 77 Meal Expenses .................................................................... 30

DEFCMP 78 Paid Deferred Comp ............................................................ 31

DEFCM2 79 Paid Deferred Comp ............................................................ 31

ADOPTN 7A Adoption Assistance ............................................................ 31

ADOPTX 7B Adoption Assistance ............................................................ 31

DEFCM4 7C Accrued Deferred Comp ...................................................... 31

MEALUI 7D Meals

– State/UC Taxable .................................................. 32

NQDCPA 7E NON-QUALIFIED DEFCOMP ............................................. 32

SUTLLC 7F DRAW TAXABLE FOR SUTA ONLY ................................... 32

DEFCMP 7G DEFERRED COMP............................................................. 32

NONPRF 7H Non-Profit Earnings ............................................................. 32

CO457H 7I Company 457 Plan ............................................................... 32

DEFCM5 7J Accrued Deferred Compensation ......................................... 32

409ANC 7K 409A Non-Qualified Deferred Comp Plan ............................ 32

AUTO$7 7L Auto$7 Auto Allowance ........................................................ 33

DEFCM6 7M Deferred Comp ................................................................... 33

409ADQ 7N Non-Qualified Deferred Comp ............................................. 33

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DEFCMP 7O Deferred Comp FW TAXABLE ONLY ................................. 33

INSPR3 7P Insurance Premium KY LOC ............................................... 33

DEFCM5 7Q DEFCOMP .......................................................................... 33

DEFCM7 7R DEFCOMP .......................................................................... 33

DEFCM8 7S DEFCOMP .......................................................................... 33

457FDS 7T 457F DISTRIBUTION .......................................................... 33

409A 7U 409A NON-QUALIFIED INCOME........................................ 33

DEFCM9 7V DEFCOMP FW, MC,STATE TAXES ................................... 34

409ANF 7W DEF COMP FW, MC, STATE TAXES ................................ 34

DEFCMF 7X DEF COMP NOT TAXABLE FOR FW ................................. 34

DEFCMS 7Y DEF COMP NT FICA/MED .................................................. 34

DEFC10 7Z DEF COMP FED ONLY ....................................................... 34

MEALTX 80 Lodging Allowance ............................................................... 34

NOCITY 81 Non-Resident City Tax ......................................................... 34

NOTAX 84 User Defined ........................................................................ 34

SUBSL2 85 S Corporation

– Sole Owner ................................................ 34

SUBSLP 86 S Corporation

– 2% Owner .................................................. 34

SUBSH2 87 S Corporation Health

– 2% Owner ....................................... 35

SUBSHP 88 S Corporation-Sole Owner ................................................... 35

3PSNT 89 Non-Taxable 3PSP .............................................................. 35

MEALPT 8A Taxable Meal for CA DD ...................................................... 35

LODGE 8B Lodging for Workers Comp .................................................. 35

STDISB 8C State Disability

– Short Term ............................................... 35

NQPENS 8D Non-Qualified Pension Distributions .................................... 35

SUBLIF 8E S Corporation

–Taxable Life Ins 2% .................................... 35

SUBDIS 8F S Corporation

– Taxable Disb Ins2% ................................... 35

SUBSN2 8G S Corporation

– NJ Sole Owner .......................................... 36

SUBSNP 8H S Corporation

– NJ 2% Owner ............................................ 36

CODMPR 8I Company Domestic Partner Premium................................... 36

SUBHSA 8J S Corporation 2% HSA ........................................................ 36

MAMED 8K MA MED INS ....................................................................... 36

RELIGS 8L RELIGIOUS ORDER EARNINGS ........................................ 36

CODPPT 8V Company Domestic Partner Premium ................................. 37

SUBSH3 8W S Corporation-Sole Owner ................................................. 37

3PSICK 90 Taxable Third Party Sick Pay ............................................... 37

3PSLTD 91 LTD

– 3PSP ......................................................................... 37

1099M1 93 Rents ................................................................................... 37

1099M2 94 Royalties .............................................................................. 38

1099$$

1099$$

1099$$

95 Independent Contractors ..................................................... 38

96 Independent Contractors ..................................................... 38

97 Independent Contractors ..................................................... 38

CLERGY 9A Clergy Earnings ................................................................... 38

REVHSE 9B Clergy Housing .................................................................... 38

CLRHSE 9C Clergy Housing Allowance .................................................. 38

3PSKUI 9E 3PSP Taxable for FUTA and SUTA..................................... 39

CLERGY 9F Clergy Earnings ................................................................... 39

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STKOP3 9G Stock Options ...................................................................... 39

CLERGY 9H Clergy Earnings ................................................................... 39

RVHSPN 9I Parsonage Housing .............................................................. 39

OTHRCM 9J Clergy Other Compensation ................................................. 39

CLERG3 9K Clergy Taxable for CADD/UI ............................................... 39

STUEXP 9L Student Wages .................................................................... 39

CLRINS 9M Clergy Employer Med Reimbursment ................................. 39

STKOPP 9N Stock Options ...................................................................... 39

STKIOS 9O Incentive Stock Options ...................................................... 40

STKOPN 9P Stock Options ...................................................................... 40

STKOP2 9R Stock Options ...................................................................... 40

STKOPT 9S Incentive Stock Options ....................................................... 40

CLERG2 9U Clergy Earnings ................................................................... 40

CLERG2 9V Clergy Earnings ................................................................... 40

RVHSNT 9W Exempt Clergy Housing ...................................................... 40

CLRGTX 9X Clergy Earnings Fully Taxable ............................................. 41

1042$$ 9Y 1042 Foreign Worker Wages ............................................... 41

CLERG3 9Z Clergy Earnings for CAWH .................................................. 41

CASLBR CL Casual Labor ....................................................................... 41

DIFPAY DP Differential Pay ................................................................... 41

PRIGRS G1 Prior Gross Wages .............................................................. 41

PRIGR2 G2 Prior FUI/SUI Wages ........................................................... 41

PRIGR4 G4 Prior SUI Wages ................................................................. 41

PRIGR5 G5 Prior FUTA Wages .............................................................. 42

ACATAX HT Affordable Care Act Taxable Wages ................................... 42

NOTAX L1-L9 User Defined ................................................................... 42

1099MO M0 Other Income NV SUI ......................................................... 42

1099M3 M3 Other Income ...................................................................... 42

1099M5 M5 Fishing Boat Proceeds ........................................................ 42

1099M6 M6 Medical and Health Care Payments ................................... 43

1099M7 M7 Non-Employee Compensation ............................................ 43

1099M8 M8 Substitute Payments ........................................................... 43

1099MA MA Attorney Payments ............................................................. 43

1099MC MC Crop Insurance Proceeds ................................................... 43

1099MG MG Other Payments SUTA Taxable ......................................... 44

1099MI MD Section 409(a) Income Reported on 1099 .......................... 44

ADJMTA MT NY MTA ADJUSTMENT ..................................................... 44

NOFICA NF Agricultural Worker.............................................................. 44

CLERG2 P1 Clergy Earnings ................................................................... 44

CLERG2 P2 Clergy Earnings ................................................................... 44

CLERG2 P3 Clergy Earnings ................................................................... 44

CLERG2 P4 Clergy Earnings ................................................................... 44

CLRGWC P5 Clergy Earnin gs Worker’s Compensation ............................ 44

CLERG4 PF Clergy Earnings ................................................................... 44

1099R1

1099R2

R1 Gross Distribution ................................................................ 45

R2 Taxable Amount .................................................................. 45

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1099R3

1099R5

1099R6

1099R8

STUB

STUB

STUB

R3 Capital Gains ....................................................................... 45

R5 EE Contribution or INS Premiums ....................................... 45

R6 Net Unrealized Appreciation ................................................ 46

R8 Annuity Contract .................................................................. 46

S1 Prints on Pay Stub .............................................................. 46

S2 Prints on Pay Stub .............................................................. 46

S3 Prints on Pay Stub .............................................................. 46

STUB S4 Prints on Pay Stub .............................................................. 46

SCORDT SD S CORP Distribution ........................................................... 46

STAT02 SN Statutory Employees ........................................................... 47

SSXSTX SZ Company Same Sex Premium ............................................ 47

VOCREH VR Vocational Rehabilitation .................................................... 47

NOTAX VX VERMONT WORK HOURS ................................................ 48

1099$$ Z1 Independent Contractors ..................................................... 48

Do Not Use Earnings Codes ............................................................................... 49

CTAWBP 1D DO NOT USE ...................................................................... 49

3PSPAY 3P DO NOT USE ...................................................................... 49

3PSNTX 3Q DO NOT USE ...................................................................... 49

3PSPAY 3R DO NOT USE ...................................................................... 49

3PSNTX 3S DO NOT USE ...................................................................... 49

MILENT 3X DO NOT USE

– Non Taxable Milage .................................. 49

SARSEP 48 DO NOT USE ...................................................................... 49

TRTYEX 4A DO NOT USE ...................................................................... 49

AUTO$4 4W DO NOT USE ..................................................................... 49

MOVE$2 58 DO NOT USE ...................................................................... 49

LIFINS 5J DO NOT USE ....................................................................... 50

AUTO$3 5R DO NOT USE ...................................................................... 50

CCTIP 66 DO NOT USE

– Credit Card Tips ........................................ 50

MEALIT 6G DO NOT USE ...................................................................... 50

MEALIT 6H DO NOT USE ...................................................................... 50

NOTAX 6I DO NOT USE ....................................................................... 50

ILSUBS 6Y DO NOT USE ...................................................................... 50

MED125 73 DO NOT USE ...................................................................... 50

MHEAT 8M DO NOT USE ..................................................................... 50

NOCITY 8N DO NOT USE ...................................................................... 51

CANERN 8P DO NOT USE ...................................................................... 51

MHB 8Q DO NOT USE ..................................................................... 51

409AFQ 8R DO NOT USE

– 409A Non Qualified Plan ........................... 51

409AFT 8S DO NOT USE

– 409A Fully Taxable.................................... 51

DEFCOM 8T DO NOT USE

– 457 DefComp No FICA/MED ..................... 51

CIVIUN 8U DO NOT USE

– Civil Union ................................................. 51

NO CITY 8X DO NOT USE ...................................................................... 51

SUBSH4 8Y DO NOT USE - S Corporation-Sole Owner ......................... 51

NOCITY 8Z DO NOT USE ...................................................................... 51

NOTAX 98 DO NOT USE ...................................................................... 51

CLRERR 9D DO NOT USE ...................................................................... 51

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PRIGR3 G3 DO NOT USE ...................................................................... 51

INSFM GF DO NOT USE ..................................................................... 51

INMAI GM DO NOT USE .................................................................... 52

ACAFST HF DO NOT USE

– Health Care Taxable ................................. 52

RABPHS PG DO NOT USE

– Rabi Parsonage Housing .......................... 52

PS58$$

1099P1

R9 DO NOT USE ...................................................................... 52

RA DO NOT USE ..................................................................... 52

1099P2

1099P3

1099P5

1099P6

1099P7

1099P8

1099P9

FL1099

1099$N

TRS

TRS

RB DO NOT USE ..................................................................... 52

RC DO NOT USE ..................................................................... 52

RE DO NOT USE ..................................................................... 52

RF DO NOT USE ...................................................................... 52

RG DO NOT USE ..................................................................... 52

RH DO NOT USE ..................................................................... 52

RI DO NOT USE ....................................................................... 52

RJ DO NOT USE

– Florida 1099 Workers Comp ..................... 52

RK DO NOT USE

– Non Taxable Compensation ..................... 52

T1 DO NOT USE ..................................................................... 53

T2 DO NOT USE ..................................................................... 53

TRS

TRS

T3 DO NOT USE ..................................................................... 53

T4 DO NOT USE ..................................................................... 53

WCDM$$ W1 DO NOT USE ..................................................................... 53

WCOFF$ W2 DO NOT USE ..................................................................... 53

DEDUCTIONS CODES ...................................................................................... 54

HEALTH 14 Health Post Tax ................................................................... 54

HEALTH 15 Medical Post Tax ................................................................. 54

HEALTH 16 Insurance Post Tax .............................................................. 54

HEALTH 19 Dental Post Tax ................................................................... 54

UNFORM 25 Uniform Deduction ............................................................... 54

TOOLS 26 Tools .................................................................................... 54

IRADED 27 IRA Post Tax ........................................................................ 54

ATSAVE 28 Pension Post Tax ................................................................. 55

IRACUD 2A IRA CATCH UP DEDUCTION ............................................. 55

ALIENA 2B ALIEN$ ................................................................................ 55

TOOLCX 2C ToolChex ............................................................................. 55

CTRP 2D CONN. ALT. RETIREMENT PLAN...................................... 55

CTRT$$ 2E CONN. ALT. RETIREMENT PLAN $$ ................................. 55

COCTRT 2F CO MATCH FOR CT RETIREMENT PLAN ......................... 55

401AIC 2G 401A ICMA PLAN ............................................................... 55

401A$$ 2H 401A RETIREMENT PLAN $$ ............................................ 55

RTIRCU 2I ROTH IRA CATCH-UP ......................................................... 56

PSERS 2J PAPSERS ............................................................................ 56

LEGAL 2K LEGAL Fee Reduction ......................................................... 56

TOOLNT 2L TOOLS NO TAX .................................................................. 56

PTXIRA 30 IRA ....................................................................................... 56

401K

401K

31 401(k) Salary Reduction Plan ............................................. 56

32 401(k) Salary Reduction Plan ............................................. 56

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401K 33 401(k) Salary Reduction Plan ............................................. 56

CO401K 34 Company Match for 401(k) .................................................. 57

401K$$ 35 401(k) Eligible Wages .......................................................... 57

PENSN2 36 Company Pension Contributions ......................................... 57

SEPP 37 SARSEP 408(k) 6 ............................................................... 57

SEPIRA 38 Simple Employee Pension Plan ........................................... 57

SARSEP 39 SARSEP 408(k) 6 ................................................................ 57

SIMP$$ 3A Simple Eligible Wages ......................................................... 57

SIMPLE 3B Simple 401(k) ...................................................................... 58

SIMPLE 3C Simple 401(k) ...................................................................... 58

COSIMP 3D Company Match Simple Pension Plan ................................ 58

COSIM2 3E Company Match Simple Pension Plan ................................ 58

COSMPK 3F Company Match Simple Pension Plan................................. 58

PERSI 3G PERSI Retirement Plan ....................................................... 58

PERSI$ 3H PERSI Retirement $$ .......................................................... 59

SMPIRA 3I Simple IRA ............................................................................ 59

SMPIRA 3J Simple IRA ........................................................................... 59

EX401K 3K Post Tax 401(k) Contributions ............................................. 59

PERI$$

MSA

3L PERSI Wage Amounts ......................................................... 59

3M Medical Savings Accounts ................................................. 60

COMSA 3N ER Contributions MSA ........................................................ 60

COHSA

HSA

401A

3O ER Health Savings Account ................................................ 60

3P EE Health Savings Account ................................................ 60

3Q MA Teacher’s Retirement .................................................. 61

401ASR 3R PERA-401 (a) ...................................................................... 61

SEPMA 3S MA SEP FOR S CORP OWNER ......................................... 61

ILMSA 3T MSA Illinois ER Contribution ................................................ 61

CO403B 3V Company Match for 403(b) .................................................. 61

403B$$

WIHSA

401AKL

3W 403(b) Wage Accumulator .................................................. 61

3X WI Contribution to HSA ....................................................... 61

3Y 401A KRS Taxable for Louisville ......................................... 62

401AKF 3Z 401A KRS PUR SER.CR TX Louisville ................................ 62

CAFE1 40 Medical Section 125............................................................. 62

CAFE2 41 Medical Section 125............................................................. 62

CAFE3

CAFE4

CAFE5

CAFE6

CAFE1

CAFE7

CAFE9

42 Medical Section 125............................................................. 62

43 Medical Section 125............................................................. 62

44 Medical Section 125............................................................. 62

45 Medical Section 125............................................................. 62

46 Medical Section 125............................................................. 63

47 Section 129 Dependent Care ............................................... 63

48 Section 129 Dependent Care ............................................... 63

HSACAF 49 Health Savings Account ER Portion .................................... 63

COSRSP 4A SARSEP ER Contributions .................................................. 63

SRSP$$ 4B SARSEP Eligible Wages ..................................................... 63

CO457 4C Non-Qualified Plan ER Contributions .................................. 63

RABTRS 4D Rabbi Trust Pension Plan .................................................... 64

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NQEEDF 4E Non-Qualified EE Elective Deferral ..................................... 64

NJTB39 4G Cafeteria Plan Deductible for NJ ......................................... 64

SEC529 4I Section 529 Contributions ..................................................... 64

SEC132 4J Section 132 Transit Pass ..................................................... 64

SC132M 4K Section 132 Transit Pass ..................................................... 65

CAFAFL 4L Medical Section 125............................................................. 65

CAFNWT 4M Medical Section 125............................................................ 65

HSACEE 4N Health Savings Account EE portion..................................... 65

DPPREM 4P Domestic Partner Medical Prem. ......................................... 65

409ANQ 4Q 409(a) Non-Qualified Deferral Compensation ..................... 65

1099DF 4R Section 409(a) Deferrals ..................................................... 65

COPERS 4S Company PERSI Retirement Match .................................... 65

COROTH 4T Company Match Roth401 (k) Pension Plan ......................... 66

PTXRTH 4U ROTH 401(k) Plan Flat $ ..................................................... 66

PTXRTH 4V ROTH 401(k) ....................................................................... 66

RTHKCU 4W ROTH 401(k) Catch-Up Flat $ ............................................ 66

RTHKCU 4X ROTH 401(k) Catch-Up ....................................................... 66

SNGLEK 4Y SINGLE (k) Salary Reduction Plan ...................................... 66

SNGLCU 4Z SINGLE (k) Catch-Up Contributions .................................... 66

403B 50 Section 403(b) .................................................................... 67

457 51 Section 457(b) EE Contributions ......................................... 67

408K6

501C

457NQ

52 Section 408(k) 6 .................................................................. 67

53 501(c) Non-Profit ................................................................ 68

54 Distributions from a Non-Qualified Plan ............................... 68

414H

TSA

55 414(h) Contributions ........................................................... 68

56 Tax Sheltered Annuity ......................................................... 68

HOUSNG 57 Clergy Housing .................................................................... 68

HOUSE 58 Housing Allowance .............................................................. 69

MEALNT 59 Non-Taxable Deduction ....................................................... 69

RHS$$$ 5A Retirement Health Savings .................................................. 69

RHSEE 5B Retirement Health Savings .................................................. 69

CORHS 5C Co Retirement Health Savings ............................................ 69

SCP132 5D NON TX TRANS PASS PHILADELPHIA ............................ 69

HSACU 5E Health Savings Catch-Up 55+ ............................................. 69

CO457F 5F Company Match 457............................................................ 69

414D 5G State Pension Plan 414(d) ................................................. 69

501CUN 5H 501 (C) (18) (D) PENSION .................................................. 69

RTHIRA 5I ROTH IRA ............................................................................. 69

HSAC55 5J HSA CATCH UP FOR A CAFE PLAN .................................. 69

NQEDFN

5Q “NON QUAL ELECTIVE DEFERED .................................... 69

415C$$ 5R Deferred Comp $ LIMIT ....................................................... 69

415C 5S 415 Deferred Comp ............................................................ 69

401KPR 5T 401(k) for Puerto Rico .......................................................... 69

403RTH 5V 403(b) ROTH Deduction ...................................................... 70

401ACL 5W 401A CLERGY PENSION .................................................. 70

403RCU 5X 403(b) ROTH Catch-Up ....................................................... 70

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NQDFNT 5Y NON QUALIFIED DEFFERED COMP ................................. 70

COSEP 5Z CO SEP EMPLOYER CONTRIBUTION .............................. 70

MILAGE 60 Non-Taxable Business Expense .......................................... 70

HRA 61 501 Health Reimbursement Account .................................. 70

457RTH 6D 457 ROTH ........................................................................... 70

DPPTPM 6G Domestic Partner Medical Prem. ........................................ 70

COHLTH 89 ER Paid Health Benefits ...................................................... 70

401KLN 90 401(k) Loan .......................................................................... 70

414HLN 91 414(h) Loan ......................................................................... 71

CLRCAF 9D Clergy Cafeteria Deductions ............................................... 71

CLRDEP 9E Clergy Dependent Care ....................................................... 71

CLRHSA 9F Clergy Pre-Taxed HSA ........................................................ 71

CL403B 9G Clergy 403(b) ...................................................................... 71

ERHCST 9H Employer Healthcare Cost .................................................. 71

LTD BL Long Term Disability ........................................................... 71

CHSUPP ** Child Support ........................................................................ 71

401ACE CE CERS for Kentucky Employee Contribution ........................ 71

PENSN2 CP Company Paid Pension ...................................................... 71

401ACR CR CERS for Kentucky Employer Contribution ........................ 71

CHSUPP CS Child Support ...................................................................... 71

DEPCRE D3 Dependent Care over limit ................................................... 71

401KAB DO ASDF .................................................................................. 71

STUB DP NJ Private Plan Deduction .................................................. 72

STUB DQ NJ FML Private Plan ........................................................... 72

ERRA$7 DR USERRA Wage Limit 2007 ................................................. 72

ERRA$8 DS USERRA Wage Limit 2008 ................................................. 72

ERRA$9 DT USERRA Wage Limit 2009 ................................................. 72

ERRA$1 E4 USERRA Wage Limit 2001 .................................................. 72

ERRA$2 E5 USERRA Wage Limit 2002 .................................................. 72

ERRA$3 E6 USERRA Wage Limit 2003 .................................................. 72

ERRA$4 E7 USERRA Wage Limit 2004 .................................................. 72

ERRA$5 E8 USERRA Wage Limit 2005 .................................................. 72

ERRA$6 E9 USERRA Wage Limit 2006 .................................................. 72

401KC EA 401(k) Catch-Up Contributions ............................................ 72

401KC$ EB 401(k) Catch-Up Wage Accumulator................................... 72

SARSPC EC SARSEP Catch-Up Contributions ....................................... 73

SARSC$ ED SARSEP Catch-Up Wage Accumulator .............................. 73

408K6C EE 408(k) 6 Catch-Up Contributions ......................................... 73

403BCU EF 403(b) Catch-Up Contributions ............................................ 73

457CU EG 457 Catch-Up Contributions ............................................... 74

501CCU EH 501(c) Catch-Up Contributions ........................................... 74

414HCU EJ 414(h) Catch-Up Contributions ............................................ 74

TSACU EK TAS Catch-Up Contributions ............................................... 74

SMPICU EN SIMPLE IRA CATCH-UP CONTRIBUTION ........................ 75

SMPKCU EP SIMPLE 401(k) Catch-Up Contributions .............................. 75

SMPCU$ EQ SIMPLE Catch-Up Wage Accumulator ............................... 75

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403BCL ER 403(b) Life Time Catch-Up .................................................. 75

414DCU EU 414(d) Catch-Up Contribution ............................................. 75

USERA1 EV USERRA Military Catch-Up 2001 ........................................ 76

USERA2 EW USERRA Military Catch-Up 2002 ....................................... 76

USERA3 EX USERRA Military Catch-Up 2003 ........................................ 76

USERA4 EY USERRA Military Catch-Up 2004 ........................................ 76

USERA5 EZ USERRA Military Catch-Up 2005 ........................................ 76

USERA6 F1 USERRA Military Catch-Up 2006 ........................................ 77

COFPPA F2 Match FPPA Benefit ............................................................ 77

USERA7 F3 MILITARY CATCH-UP 2007 ................................................ 77

USERA8 F4 MILITARY CATCH-UP 2008 ................................................ 77

USERA9 F5 MILITARY CATCH-UP 2009 ................................................ 77

FIERCW F7 FICA Credit Wages 2010 ..................................................... 77

NOTAX FC FICA Tax Credit on TIPS .................................................... 77

FPPADD FD Fire & Police Disability Deduction ....................................... 77

FPPA FP Fire & Police Pension ......................................................... 77

NOCITY OC Wages Paid to Non-Residents ........................................... 77

OPTTAX OP Occupational Privilege Tax ................................................. 77

ORWCWG OW Oregon Workers Compensation ........................................ 77

ORWCWG OX Oregon Workers Compensation ......................................... 78

ORWBFH OY Oregon WGF Hours ............................................................ 78

COPERA P2 Match Pera Benefit .............................................................. 78

ARSR PD ARIZONA STATE RETIREMENT ..................................... 78

PERA PE PUBLIC EMP. RETIRMENT ASSOCIATION ..................... 78

KSPERA PF KPERS ................................................................................ 78

COKPER PG COKPERA .......................................................................... 78

MESEAS SW Maine Seasonal Wages ..................................................... 78

MENSEA SY Maine Non-Seasonal ........................................................... 78

SSXSNP SZ Company Same Sex Premium ............................................ 78

RRHR_1 T6 Railroad Payrolls ................................................................. 78

RRHR_2 T7 Railroad Payrolls ................................................................. 78

SSTIPX TP Alien Tips Exc. From FICA .................................................. 78

VTHRSW VX VT Hours for Health ............................................................ 79

NMWC$$

W1 New Mexico Workers’ Compensation ................................. 79

NMWC W2

New Mexico Workers’ Compensation ................................. 79

NMWC$$

W3 New Mexico Workers’ Compensation ................................. 79

NMWC

W4 New Mexico Workers’ Compensation ................................. 79

WCOFF$

W5 Workers’ Compensation ..................................................... 79

NVWC$$

W6 Nevada Workers’ Compensation ........................................ 79

WAWCWG W7 W ashington Workers’ Compensation ................................. 79

WAWCWG

W8 Washington Workers’ Compensation ................................. 79

NVWC$$

W9 Nevada Workers’ Compensation ........................................ 79

WRKEXP

WE Workers’ Compensation Excluded Dollars ......................... 79

WCOFF

WJ Workers’ Compensation ..................................................... 79

WCOFF

WK Workers’ Compensation ..................................................... 79

WCOFF$

WO Workers’ Compensation .................................................... 79

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STUB

SICBAL

Pay Stub Print ......................................................................... 79

Pay Stub Print .......................................................................... 79

VACBAL Pay Stub Print .......................................................................... 80

PERBAL Pay Stub Print .......................................................................... 80

CHARTY W-2 Box 14 Print ...................................................................... 80

FICA Count ** FICA Hire Count .................................................................... 80

Internal Use ** Internal Use ........................................................................... 80

Do Not Use Deduction Codes ............................................................................. 81

COIRA 29 DO NOT USE ...................................................................... 81

ADCCAF 2M DO NOT USE

– Adoption as part of Cafe ........................... 81

DOMPRE 2N DO NOT USE ...................................................................... 81

QTRD 3U DO NOT USE ..................................................................... 81

HWOWNR 4F DO NOT USE ...................................................................... 81

CAFTRS 4H DO NOT USE ...................................................................... 81

FRINGC 5K DO NOT USE ...................................................................... 81

403B2 5L DO NOT USE ..................................................................... 81

457FHC 5M DO NOT USE ..................................................................... 81

TUTRED 5N DO NOT USE ...................................................................... 81

457COF 5O DO NOT USE

– CO457(F) .................................................. 81

MA168 5P DO NOT USE ...................................................................... 81

CERTRF CF DO NOT USE ...................................................................... 81

403B2C EL DO NOT USE ...................................................................... 82

WKWORK WW DO NOT USE .................................................................... 82

W-2 Box 12 Codes .............................................................................................. 83

W-2 Box 13

– Retirement Plans .......................................................................... 84

Useful IRS Publications ...................................................................................... 85

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EARNINGS AND DEDUCTIONS IN PAYCHOICE

Each EARNINGS type and some DEDUCTIONS types in PayChoice have been identified with a 6 character Base Accumulator. These accumulators are used in a formula for each tax table to build its taxable wage base. The amounts associated with each Base Accumulator are added together or subtracted to establish the taxable wages at both time of deduction and at End-Of-Quarter

(EOQ) and End-Of-Year (EOY) reporting.

Each time a check is calculated, PayChoice first calculates BASE 1 (Federal

Withholding Taxable Wages) and BASE 2 (FUTA Taxable Wages). Each state and local income taxable wage is calculated as a hybrid of BASE 1 with applicable earnings or deductions types added to or subtracted from BASE 1.

Similarly, each state unemployment taxable wage is derived from BASE 2.

NOTE: All State Taxable Wages start with BASE 1. All State

Unemployment Taxable Wages start with BASE 2. Depending on what is taxable vs. non-taxable for each state, the base accumulators will be added or subtracted to calculate the correct taxable wage base for each state.

Base Accumulators are also used to identify Year-To-Date (YTD) amounts for placement in the appropriate boxes on Federal Forms W-2/W-3.

This document includes all base accumulators used by PayChoice licensees. A few special-use accumulators are included in the Master tables of Earnings and

Deductions which should NOT BE USED herein since they were created for special one-client applications. Do not use any base accumulator that indicates,

“DO NOT USE” in this document unless they were established specifically for your service bureau or are directed by Payroll Associate’s Customer Support.

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SETTING UP EARNINGS OR DEDUCTIONS IN

PAYCHOICE

When setting up any earnings or deduction types for a company in PayChoice you must first determine if these earnings/deductions will be

“LIVE” (in Net) or

“MEMO” (not in Net). “In Net” affects Gross and Net Pay, where “Not in Net” is primarily used for reporting purposes only. The Not in Net amount may indirectly alter net pay by increasing or decreasing taxable wages. In either case, make sure to display the earnings or deductions on the PayChoice Journal

(or register) layout if you wish to force them to print on YTD and QTD reports.

Provide a column on the timesheet for specific earnings types, which may need to be entered on a regular basis.

Any special earnings amounts entered for reporting purposes only MUST be posted along with a live check amount so that there are monies available to deduct the taxes for special earnings amounts. If the memo special earnings

amounts are entered as an adjustment on the data entry F7 screen,

PayChoice will self adjust the Social Security and Medicare taxes on the next live check.

REFERENCES

References are also made to specific IRS publications, available by calling the

IRS at 1-800-929-3676 or at WWW.IRS.GOV

.

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BASE ACCUM/

W-2 BOX # Code Description

EARNINGS

BASE1

01, 03 & 05

** Federal Taxable Wages

The collection of accumulators, which define Base 1, comprising both Earnings and Deductions, plus and/or minus. They accumulate a basic definition for

Federal Taxable wage/withholding that, in turn, is used as the starting point for deriving all State and Local Income taxable wages. Box 1 of Form W-2 includes additional accumulators. See “W-2 Report Layout” in Service Bureau

Maintenance, “Reports” pull-down menu. BASE1 is also the foundation for building FICA (Box 3) and FIMC (Box 5) taxable wages.

BASE2 ** FUTA Taxable Wages

The collection of accumulators, which define Base 2, comprising both Earnings and deductions, plus and minus. They accumulate a basic definition for Federal

Unemployment taxable wage, which, in turn, is used as the starting point for deriving all State Unemployment wage bases.

GROSS ** Fully Taxable and Reportable EMP. Wages

01, 03 & 05

Gross Earnings in PayChoice is defined as all live Earnings paid to the employee as displayed o n the Check Journal, MTD, and QTD & YTD. “Gross” as a Base

Accumulator is the general term used to define earnings, which are fully taxable for all taxes. Includes PayChoice Earnings Codes 01 thru 19, 20 thru 23, 25 thru

29, 30 thru 34, 38, and 40 thru 43, 46, 47, 49, 50, 61, 62, 75, 82, 83, 92, and 99.

BONUS3

01, 03 & 05

1A Bonus Taxable Wages

This gross bonus code is a fully taxable earnings code; however, does NOT withhold Federal or State tax. This accumulator will display the bonus on the pay stub separately. NOTE: Do NOT use the % method on the F8 input screen when using this code.

BONUS2 1B Bonus Taxable Wages

01, 03, 05, & 17

This bonus code is not taxable for FUTA and SUI.

BONUS5

01, 03 & 05

1C Bonus Taxable Wages

This gross bonus code is a fully taxable earnings code; however, is NOT

TAXABLE for FUTA and SUI. This code does NOT withhold Federal or State tax. This accumulator will display the bonus on the pay stub separately. NOTE:

Do NOT use the % method on the F8 input screen when using this code.

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BASE ACCUM/

W-2 BOX #

CAVATR

Code Description

1E CA Termination Vacation Pay

01, 03 & 05

This was set up for a licensee where California vacation pay, upon termination, is

NOT taxable for SUI/DIS.

BONUS3 1F Bonus Taxable Wages

01, 03 & 05

This gross bonus code is a fully taxable earnings code; however, DOES not withhold Federal or State tax. This accumulator will display the bonus on the pay stub separately. NOTE: Do NOT use the % method on the F8 input pay screen when using this code.

STUEXP 1G Student Wages

01

Student wages taxable for FWT, STATE and SUI only. Not taxable for FUTA.

NCTPAY

12-CODE Q

1H Nontaxable Combat Pay

If you are a military employer, report any nontaxable combat pay in box 12.

UNSUB

01 & 14

1J Supplemental Unemployment Benefits

Supplemental Unemployment benefits under a Union plan paid to a former

Employee. Not taxable for FICA, MED, FUTA and SUI purposes.

STRIKE 1K Strike Benefits

Strike and lockout benefits paid by a union to its members to provide them with money to pay bills during a strike generally are not wages and are not subject to federal income tax withholding or social security, Medicare, or FUTA taxes. (Do not use if this is for an hourly wage for picketing activity these payments are wages).

COMPR 1L Commissions for Puerto Rico

PRW-2 Box 8 Commissions

Commissions reported on Puerto Rico W-2

ALLOW 1M

PRW-2 BOX 9 Allowances

Allowances for Puerto Rico

Allowances reported on Puerto Rico W-2

TIPSPR 1N

PRW-2 BOX 10 TIPS

Tips Reported for Puerto Rico

Tips reported on Puerto Rico W-2

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BASE ACCUM/

W-2 BOX #

PRDTPS

Code Description

1P Declared Tips for Puerto Rico

PRW-2 BOX 10

Declared tips reported on Puerto Rico W-2

GPARCH 1Q

W-2 BOX 12 Code K

EE GOLDEN PARACHUTE PAYMENT

Fully taxable earnings code used for Golden Parachute Payments must set FWT to take 20% Excise Tax.

BONUSF

01, 03 & 05

1R Bonus

– No Federal Tax Deducted

This bonus code is a fully taxable earnings code; however it DOES NOT withhold

Federal tax. Bonus payments are fully taxable and should be processed using code 13 Bonus. This code allows the client to pay an employee a bonus without the need to override the federal tax, when it is determined not to withhold the tax.

Using this code could under-withhold employees, potentially subjecting them to penalty for underpayment of taxes when filing their personal tax return.

NOTAX 24 Absent- No Tax Earnings Code

This “No Tax” base accumulator is used to track hours.

STNOTX 2A REG NO STATE TAX

01, 03 & 05

Regular Hours and Dollars. This Code was setup for a specific licensee’s application. This earnings code is taxable for Federal, Social Security, Medicare and FUTA. It is non-taxable for Wisconsin State and Wisconsin Unemployment.

STNOTX 2B OVERTIME STATE NO TAX

01, 03 & 05

OT Hours and Dollars. This Code was setup for a specific licensee’s application.

This earnings code is taxable for Federal, Social Security, Medicare and FUTA.

It is non-taxable for Wisconsin State and Wisconsin Unemployment.

STNOTX 2C HALFTIME STATE NO TAX

01, 03 & 05

Halftime Hours and Dollars

. This Code was setup for a specific licensee’s application. This earnings code is taxable for Federal, Social Security, Medicare and FUTA. It is non-taxable for Wisconsin State and Wisconsin Unemployment.

STNOTX 2D DOUBLE TIME STATE NO TAX

01, 03 & 05

Doubletime Hours and Dollars. This Code was setup for a specific licensee’s application. This earnings code is taxable for Federal, Social Security, Medicare and FUTA. It is non-taxable for Wisconsin State and Wisconsin Unemployment.

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BASE ACCUM/

W-2 BOX #

MFA

01, 03 & 05

Code

2E

Description

MFA SALARY

BOX 14

Special Earnings Code .

This Code was setup for a specific licensee’s application. This earnings code is taxable for Federal, Social Security, Medicare,

FUTA and SUI. (This was set up to report in Box 14).

ZONE 2F Zone Pay

01 & 14

Special Earnings Code for union contracts of Zone Pay. Included in Federal and

State taxable wages; however, No Tax Withheld. Not taxable for FUTA and SUI.

COMMI2

01, 03 & 05

2G COMMISSION for INSURANCE AGENTS

Special Earnings code for Commission pay that is fully taxable for FW, FICA/Med and State. Taxable for FUTA not taxable for SUTA except for CA, IA, NV & WY.

NOTAX 35 Mileage Non-Taxable Reimbursement

This mileage reimbursement is setup to use the federal mileage rate. It is not taxable and not included on any box of the W-2. See Earnings Code 3W for reimbursements over the federal limit. See Earnings Code 36 for situations involving per diem and mileage allowances.

MILAGE

12

– Code L

36 Per Diem

Substantiated employee business expense reimbursements. This code is used to report the amount treated as substantiated (that is the nontaxable portion) in box

12 using code L. You should use only if you reimbursed your employee for employee business expenses using a per diem or mileage allowance and the amount is the non-taxable portion of employee business expense reimbursement. NOTE: Do not use base accum

“MILAGE” if you pay a per diem or mileage allowance and the amount paid exceeds the amount treated as

“substantiated” under IRS rules, this must be paid as wages on Form W-2. The excess amount is subject to income tax withholding and social security and

Medicare taxes. Also, see Deduction Code 60. WARNING: The MILAGE code should be used only if you are confident it is appropriate. Regular mileage reimbursements are to be entered using Earnings Accumulator Code 35.

SEVERN 37 Severance Pay

01, 03 & 05

Taxable Severance and Dismissal Pay, to be combined with GROSS Wages.

Only separated out for purposes of Workers Comp. This also will be noted as a separate item on the employee’s pay stub. Taxable for SUI and FUTA except in

AKUD, AKUI, LAUI, MSUI, PRUI, SDUI, WVUI, and WYUI.

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BASE ACCUM/

W-2 BOX #

EDUCAS

Code Description

39 Educational - Taxable

01, 03, 05 & 14

Taxable portion, the amount in excess of $5250, of Educational Assistance payments made to/for employees. Beginning in tax year 2002, the $5250 exclusion amount will apply to graduate, as well as undergraduate, courses.

Thus, the exclusion covers not only job-related courses, but also any undergraduate or graduate level courses that are not hobby related. NOTE:

Special exemption from taxation may apply if such expenditures are considered by the employer to be “working condition fringe benefits.” Your client should consult with their accountant for appropriate tax advice. FUTA and SUI taxable.

SEVUTU

01, 03 & 05

3A Severance Pay in Utah

Special Earnings Code of Severance paid in Utah when under a contract or union contract. Fully taxable earnings code and are taxable for UT SUI wages.

SEVNC$ 3B NC Severance N/T $35,000

Fully taxable except for NC withholding up to the first 35,000

EDUCA4 3E Non-Taxable Education Assistance

NO TAX

3PSLTX

SEVRNP

01, 03 & 05

3L

3T

3

RD

PARTY SICK LTD

Severance pay for Non-Profit Organization

Taxable Severance and Dismissal pay, to be combined with GROSS Wages.

Only separated out for NYSUI. (Not SUI taxable in NY for Non-Profit

Organizations.)

EDUCA2

14

3U California Graduate Tuition

California Graduate Tuition up to and including $5,250.00 is considered nontaxable for Federal and California state wages.

EDUCA3 3V California Graduate Tuition14

California Graduate Tuition in excess of $5,250.00 is considered taxable for

FUTA, SUTA and CA and DI wages.

MILETX 3W Mileage Taxable Reimbursement

01, 03 & 05

This mileage reimbursement is for any amount reimbursed over the federal limit and is fully taxable. See Earnings Code 35 for Non-Taxable Mileage

Reimbursement.

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BASE ACCUM/

W-2 BOX # Code Description

NOTAX 44 Draw Non-Taxable

This “NOTAX” base accumulator can be used for non-taxable draw payments.

NOTAX 45 Business Expenses Non-Taxable

This “NOTAX” base accumulator can be used of non-taxable business expense reimbursements.

CELLPH

01, 03, 05 & 14

4B Taxable Fringe

Fully Taxable Fringe Benefits; all taxes are withheld when entered in PayChoice.

Not taxable for Pennsylvania State and Locals.

LAPTOP 4C Taxable Fringe

01, 03, 05 & 14

Fully Taxable Fringe Benefits; all taxes are withheld when entered in PayChoice.

Not taxable for Pennsylvania State and some localities.

COSHSA

01

Box 12 code W2

4D COSHSA FOR 2% SHAREHOLDER

FRINGT

01, 03,05 & 14

4E FRINGE

Fully Taxable Fringe Benefits; all taxes are withheld when entered in Paychoice.

Not taxable for Pennsylvania State and PA locals.

MEDINS

01 & 05 No state

4F MEDICAL INSURANCE

Medical Insurance taxable for FW, Med only. No state tax withheld

HRAREM 4G HRA DISTRIBUTION N/T

Non-taxable Earnings code to reimburse the employee for medical expenses.

HEARTA

Box 14

4H HEART ACT VOL FIREFIGHTERS

Non-taxable Earnings code to reimburse the Volunteer Firefighters $30 a month up to $360 per year.

PERCAR 4Q PERSONAL USE OF CAR

AUTO$8 4R Federal, State Taxable Auto Allowance

Taxable auto allowance for FUTA, Federal and State Only. (Taxable for WIUI)

AUTO$N 4T AUTO ALLOWANCE NON TAXABLE

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BASE ACCUM/

W-2 BOX #

AUTO$6

Code Description

4U Federal/State/Fica Taxable Auto Allowance

01, 03, 05 & 14

This code is taxable for Federal, State, and FICA & MEDICARE. No federal taxes will be withheld.

AUTO$5 4V Reportable Auto Allowance for Clergy

14

Special Earnings Code for Clergy Auto that is reported in Box 14 of the W-2.

EXSICK 4X Federal Taxable Sick Pay for CA and NV

01, 03 & 05

Fully taxable sick pay under employer’s special deferred internal plan in

California or Nevada. Review details with the appropriate state as to what constitutes a “plan.” Taxable for FWT, Social Security, Medicare, SWT. Exempt only for California Disability (CADD, CADDNC) and Nevada Unemployment

(NVUI).

STDSPA 4Y Short Term Disability

01

This Short Term Disability code is taxable for federal; however, is non-taxable for

Pennsylvania.

ESICK2 4Z ESICKPA

01, 03 & 05

Fully taxable sick pay earnings code; however, not taxable for PA State wages.

FRING1

01, 03, 05 & 14

51 Fully Taxable Fringe Benefits

Fully Taxable Fringe Benefits. ALL taxes are withheld when entered in

PayChoice; however, must be submitted with other paid wages to allow for tax deductions. The fringe can also be submitted as an adjustment to allow Social

Security/Medicare to automatically catch up on current or next live payroll check/voucher. (Same as Code 5S).

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BASE ACCUM/

W-2 BOX #

FRING2

01, 03, 05 & 14

Code

52

Description

Fully Taxable Fringe Benefits

Fully Taxable Fringe Benefits; however, only Social Security/Medicare taxes are withheld when entered in PayChoice. FRING2 entries must be submitted with other paid wages to allow for tax deductions or must be submitted as an adjustment to allow Social Security/Medicare to automatically catch up on current or next live payroll check/voucher. Usually reported as LIVE (included in Net) earnings. Typically includes such fringes as:

Cars provided by employer, Flights on aircraft provided by employer,

Free/discounted commercial flights, Discounts on property or services,

Country club or social memberships, Tickets for entertainment/sporting events,

Vacation expenses paid by the employer.

NOTE: This is a fully taxable federal and state fringe benefit code. This code

WITHHOLDS PA State Tax ONLY. Do NOT use this code for PA auto fringes.

Use AUTO$1, Code 55.

NOTAX 53 FRINGNT

– Non-taxable Fringe

This “NOTAX” Base Accumulator is used for non-taxable fringe benefits and should be used with caution.

FRING3

03, 05 & 14

54 Fringe3 FICA/MC TAXABLE

Fringe Benefits taxable for Social Security and Medicare not reported as taxable for Federal or State. FRING3 entries must be submitted with other paid wages to allow for tax deductions or must be submitted as an adjustment to allow Social

Security/Medicare to automatically catch up on current or next live payroll check/voucher. Same as FRINGC, Code 5K.

AUTO$1 55 Taxable Auto Allowance

01, 03, 05 & 14

Taxable Auto Allowance including either 100 % of the value of the employee’s use of the vehicle or only the value of personal use of the vehicle, depending upon the employer’s accounting policy. Taxed same as FRING1, subject to ALL taxes. Pennsylvania keeps changing the tax treatment of this item. As of the 4th

Quarter of 1998, the State of Pennsylvania excludes this item from income, while

PA locals tax auto allowance.

AUTO$2 56 Non-Taxable Company Provided Vehicles

Non-Taxable company-provided vehicles. Includes the following:

Working condition fringes

De Minims benefit

Qualified non-personal use vehicle

Auto Dealership

—special rules

Reimbursement of employee out-of-pocket expenses.

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BASE ACCUM/

W-2 BOX #

MOVE$1

Code Description

57 Taxable ER Paid Moving Expenses

01, 03, 05 & 14

Taxable amount of employer-paid moving expenses not considered deductible by the employee.

Examples include fixed-amount allowances for miscellaneous expenses, reimbursements for home improvements to help sell the home, loss on the sale of the home, mortgage penalties, any part of the purchase price of the new home, refitting carpets/draperies, storage charges except those incurred intransit and for foreign moves, house hunting trips prior to the move, temporary living expenses, costs associated with selling the old residence (or ending a lease) and purchasing a new residence (or acquiring a new lease), as well as all meal expenses, including those incurred while en route to the new location. Also see Pub 17, Chapter 27, and Pub 521.

See EXMOVE, Code 5B, for Employer-paid moving expenses considered to be deductible by the employee.

INSPRM 59

01, 03, 05 &12

– Code C

Group Term Life Insurance Premiums

Taxable Group-Term Life Insurance Premiums paid by the employer on coverage in excess of $50,000 per year. Taxable for Federal, Social Security/Medicare and possibly State and Local. Federal is NOT withheld; however, State and

Local taxes MAY or MAYNOT be withheld depending on the jurisdiction. Must be submitted with other paid wages or as an adjustment to allow Social

Security/Medicare to automatically catch up on current or next live payroll check/voucher. Not taxable for FUTA/SUTA except for MDSUI. (PA state and locals, as exceptions to the rule, exempt these premiums from taxation.)

Employee resolves any tax due as part of filing his/her personal return. See

Earnings Code 5P to withhold Federal tax.

FRING4 5A Non-cash Fringe Benefits

01, 03 & 05

Non-cash parking as a fringe benefit. In general, the excludible amount of employer-provided parking is limited to $190/month for 2003. There are other qualifying conditions. If in question, your client should consult with their tax advisor.

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BASE ACCUM/

W-2 BOX #

EXMOVE

12

– Code P

Code

5B

Description

Qualified Moving Expenses

Reimbursements made by the employer for expenses both incurred and reimbursed for “qualified (Section 132) moving expenses.” Qualified moving expenses include only reasonable costs of moving household goods and personal effects from employee’s former residence to new residence and reasonable costs of travel and lodging, excluding meals, from old location to the new one. NOTE: THIS ACCUMULATOR, AND THE CORRESPONDING

REPORTING AS “P” IN BOX 12-d, IS TO BE USED ONLY FOR EXCLUDABLE

EXPENSES PAID DIRECTLY TO THE EMPLOYEE, RATHER THAN ANY

PAYMENTS TO A THIRD-PARTY VENDOR, SUCH AS A MOVING COMPANY,

ON BEHALF OF THE EMPLOYEE. See Pub 17, Chapter 27, and Pub 521.

STIPND

01

5C Stipend Payment

Taxable Federal wages reported to certain types of otherwise exempt employees. Taxable for State where applicable.

DEATH

03 & 05

5D Deceased Wages

Final Wages paid to the estate of a deceased employee in the year of death are reported on final W-2 as taxable for Social Security and Medicare only. The actual wage amount will be reported on 1099-MISC, Box 3. The use of these accumulators relates to post-death wages, e.g., wages due for services performed but yet unpaid at the time the employee died. If the monies are paid in any year other than the year of death, they are to be reported on 1099-MISC,

Box 3, against the TIN of the beneficiary or estate, but will have NO Social

Security or Medicare taxation. See DEATH1 and DEATH

PS58$$

1099-R

Boxes 1 & 2A

5E Split-Dollar Life Insurance

Code 9 in Box 7 of 1099-R relates to premiums paid by a trustee or custodian for current life or other insurance protection (PS58), often referred to as split-dollar life insurance. PS58 costs are reported in Boxes 1 and 2a of 1099-R. PS58 costs and distributions should be reported on separate 1099-R forms. See IRS

Reg 1.72-16(b).

DIFREE

1099-MISC

5F

Director’s Fees

Box 7

Self-employment income unless paid for services performed other than those required by attendance at and participation in directors’ meetings.

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BASE ACCUM/

W-2 BOX #

DOMEST

Code Description

5G Domestic Employees

01, 03 & 05

This accumulator is intended for use in situations where a client has domestic employees and the Federal tax obligations (Withholding, Social Security,

Medicare and FUTA) will eventually be reported on the client’s Form 1040,

Schedule H. (PayChoice does not generate Schedule H.) DOMEST will function as a calculation-only tool. DOMEST is added in Box 1 on the W-2; however, is not included in the BASE1 accumulator. It is not intended to generate deposits.

However, the entire payroll for a specific company ID must be setup without deposit parameters in order for the non-deposit to function correctly. State reporting and deposit requirements vary. Most states do NOT have an equivalent to Federal Schedule H. If you have questions regarding DOMEST, first review any state-related requirements with your client. Then review the application of DOMEST in BASE1, BASE2 and the appropriate state income tax and state unemployment accumulators. All state wage definition include

DOMEST. Contact Payroll Associates if you need special attention for your situation. For setup information please go to the Customer Support Website,

Support, Knowledge Base, and Category of Earnings.

DEATH2 5H Beneficiary or Estate Earnings

1099-MISC

Box 3

Accrued vacation, holiday and other amounts paid to the beneficiary or estate of a deceased employee in any year other than the year of death. Not subject to

Social Security or Medicare. Compare this comment with the definitions for

DEATH and DEATH1 to fully understand the overall reporting circumstances.

DEATH1

1099-MISC

Box 3

5I Post Death Beneficiary or Estate Earnings

Post-death wages, i.e., wages due for services performed but yet unpaid at the time the employee died, are taxable income to the BENEFICIARY (or estate) to whom they are paid. If these monies are paid during the year of death, the related Social Security and Medicare appear in Boxes 3 and 5, respectively, of the employee’s final W-2 by use of Earnings Code 5D, DEATH. The amount taxable to the beneficiary or estate is reported on 1099-MISC, Box 3, against the name and TIN of the beneficiary or estate. The base accumulator to be used is

DEATH1. If the monies are paid in any year other than the year of death, they are to be reported on 1099-MISC, Box 3, against the TIN of the beneficiary or estate, but will have NO Social Security or Medicare taxation.

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W-2 BOX #

FRINGC

Code Description

5K Cafeteria Fringe Benefits

03, 05 & 14

Cafeteria Fringe Benefit taxable for Social Security and Medicare only. Not reported as taxable for Federal or State. FRINGC entries must be submitted with other paid wages to allow for tax deductions or must be submitted as an adjustment to allow Social Security/Medicare to automatically catch up on current or next live payroll check/voucher. Functions the same as Code 54, FRING3.

FRING6 5L Fringe Benefit

03, 05 & 14

Taxable fringe benefit for Social Security and Medicare wages only. Not reported as taxable for Federal or State. FRING6 entries must be submitted with other paid wages to allow for tax deductions or must be submitted as an adjustment to allow Social Security/Medicare to automatically catch up on current or next live payroll check/voucher. Functions the same as Code 54, FRING3.

MHB 5M MEDICAL HEALTH BENEFIT

Medical Health benefit. Taxable for Federal, Guam, and the Virgin Islands.

FRING7 5N FRINGE BENEFITS

01, 03 & 05

Special Fringe earnings code that is not taxable for state of locals.

MEDTAX

03

5O Medical 125 Premium

Medical premium not taxable for FICA.

INSPR2 5P

01, 03, 05 & 12

– Code C

GTL Insurance Premiums

Taxable Group-Term Life Insurance Premiums. Same as Earnings Code 59.

This earnings code is Federal Taxable AND WITHHOLDS Federal Tax. Please see Earnings Code 59 if federal tax should not be withheld (still taxable).

EXM3RD 5Q 3rd Party Payment of Moving Expenses

3RD party payment of qualified moving expenses to be reported on the 940

Annual Returns.

FRING1

01, 03, 05 & 14

5S Fringe Benefits

Used for fully taxable fringe benefits. Same as Earnings Code 51.

TRNPAS 5T TRANSIT PASS FRINGE

Taxable for Pennsylvania State and Localities, and Newark New Jersey.

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MDREIM

Code Description

5U MEDICAL REIM

01

Set up for a specific client. Taxable Medical Reimbursement Payments relating to a self-insured medial reimbursement plan, taxable for federal and state only.

TXLTDP 5V TAXABLE LT DIS PREMIUM

01 & 17

Taxable Long Term Disability Premium Set up for a specific client. Same as 5U except this is used for Long Term Disability.

ERHLTH 5W EMPLOYER HEALTH

01

Health Insurance. Set up for a specific client. Federal taxable.

ERHLT2

01,03,04 & 16

5X EMPLOYER HEALTH FULLY TAXABLE

Health Insurance. Set up for a specific client. Fully taxable.

TRS

01, 05 & 14

5Y TEXAS TEACHERS RETR .SYS

Set up for a specific client. Used for Texas Teachers Retirement System.

Taxable for FWT, Medicare, FUTA and SUTA; however, not for Social Security.

SC105R 5Z SUB S CORP SEC105 REIMBURSMENT

Sub S Corp SE 105 Reimbursements. Set up for a specific client.

W2PENS

1099-R

60 Taxable Pension Distributions

Taxable Pension Payments (distributions). FWT and SWT only. (Old W-2p.)

NOTE: Distributions to plan participants from non-qualified plans, including section 457 plans, are to be reported on Form W-2, NOT Form 1099-R. Please see Deduction Code 54 for Non Qualified 457 Plan Distributions. If federal withhold tax is to be withheld, please use Tax Code BU

– Backup Withholding, which is reported on the Annual 945 Return.

DECTIP 63 Declared Tips

01, 05 & 07

Fully taxable cash TIPS declared and reported by employees throughout the year. Taxes calculated on DECTIP are withheld from other paid wages. Since these TIPS are paid in cash, they are usually not paid via the payroll. Can also use PayChoice Earnings Codes 6B (Makeup Tips), 6D (Cash Tips) and 6E

(Tip/Hr).

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W-2 BOX # Code Description

NOTAX 64 MINREG

This “NOTAX” Base Accumulator is used in the calculations of TIPS. This is automatically setup as part of a restaurant model.

NOTAX 65 MINO/T

This “NOTAX” Base Accumulator is used in the calculations of TIPS. This is automatically setup as part of a restaurant model.

CCTIP 66 Credit Card Tips

01, 03, 05 & 07

Fully taxable credit card-paid TIPS declared and reported throughout the year.

Taxes calculated on CCTIP are withheld from paid wages. Since CCTIP are paid via credit card, they are frequently included in payroll.

ALCTIP

08

67 Allocated Tips

Allocated TIPS are not considered to be taxable wages until the employee acknowledges the allocation as part of preparing his Form 1040 tax return.

ALCTIP are not subject to FWT, SWT, Social Security or Medicare withholding.

See IRS Pub 531.

BNQTIP

08

68 Banquet Tips

Banquet TIPS are not actually TIPS when the customer loses the ability to control the amount and method of distribution. Banquet TIPS are thus treated the same as other taxable wages. They are taxed and reported as normal gross wages.

MEALTX

01, 03, 05 & 14

69 Meal Allowance

Taxable Meal Allowance paid by the employer when OTHER THAN:

1.

On the employer’s business premises

For the employer’s convenience, and

In kind (Cash may not be paid)

USED FOR NON-ACCOUNTABLE MEAL PLANS. See IRS Pub 525. Code 80 is used for the LODGING portion of non-accountable plans.

IRC 119(b) (4) was amended during 1998. The amendment deals with meals and lodging provided “for the convenience of the employer.” The amended law has very specific requirements. Your clients must determine proper tax treatment in cooperation with their legal/tax advisor.

MINTIP 6A Tips Deemed Wages

TIPS considered being wages up to the Minimum Wage Limit. Used only for

Wage & Hour compliance reporting.

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DECTIP 6B Make Up Tips

01, 03, 05 & 07

Make Up Tips. This “DECTIP” Base Accumulator works the 01, 05 & 07 same as Code 63.

NOTAX 6C Food and Beverages Sales

This “NOTAX” Base Accumulator is used to track food and beverage sales.

DECTIP 6D Cash Tips

01, 03, 05 & 07

Cash Tips. This “DECTIP” Base Accumulator works the same as Earnings Code

63.

DECTIP 6E Hours Tips

01, 03, 05 & 07

Hours Tips. This “DECTIP” Base Accumulator works the same as Earnings

Code 63.

DECTP2

01

6F Declared Tips FICA Exempt

Declared TIPS To Be Used For FICA Exempt. Used for foreign nationals working in the US under a work visa where the Tipped Employee is Social

Security/Medicare exempt at F5 screen. Part of normal tips all year. Make sure this earnings code is sequenced properly (above 64, 65 and 6A) and that the correct earnings calculation is entered (@$6F + ACCUM3 = ACCUM3). Please call Payroll Associates for additional information. If Tips were keyed to Code 63 all year you may need to transfer to DECTP2 before W-2s are processed via an adjustment payroll on the F7 adjustment screen.

MINTIP 6J Internal Use Only

Used in the calculations when a restaurant model is used.

TRIMET 6K Tri-met Wages - OR

Used in the OR State TriMet wage calculations.

LANEWG 6L Lane Wages - OR

Used in the OR State Lane wage calculations.

FITPCR 6M FICA TIP CREDIT WAGE CALC

Declared Tips FICA Exempt DECTP2

01

6T

Same as Earnings Code 6F

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W-2 BOX #

BNQTPY

Code Description

6W Banquet Tips

08

Same as Earnings Code 68; however; prints YTD information.

TIPS

Declared Tips.

DEFC12

01

6X

6Z

DECLARED TIPS

Paid Deferred Comp Non Box 11

Paid Deferred Comp taxable for Base 1 Federal & State. This is the same as code 78, though Box 11 is not used since there are payments and deferrals in the same year.

UNFORM 70 Uniform Allowance

Non-Taxable Uniform Allowance paid to maintain required employee uniforms.

DEPCAS

10

71 DEP CARE ASSISTANCE PLAN

Dependent Care. Although included in the Master Earnings Code table, this is actually handled as a deduction. See Code 47 in the DEDUCTIONS segment of this document.

FLXSPN 72 Flexible Spending Account

Non-taxable monies paid to employees as part of a Cafeteria Plan Flexible

Spending Account.

PENSNT

1099-R

74 Non-Taxable Pension Payments

Box 1

Non-taxable Pension Payments from an internally funded company pension plan where the employee contributions are paid out first. (Old W-2P.) Do not use this accumulator if the payment will be at least partially taxable. Rather, 1099-R Box

1 (1099R1) should contain the Gross Distribution amount, while 1099-R Box 2a

(1099R2) should contain the taxable amount of the distribution.

LTDISB 76 Long-Term Disability Payments

Long-Term Disability Payments that are FUTA taxable only. These payments are not to be confused with Disability Pensions.

MEALNX 77 Meal Expenses

Non-taxable and non-reportable Meal Earnings. USED FOR ACCOUNTABLE

MEAL AND EXPENSE PLANS. See comments for Codes 69 and 80.

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DEFCMP

01 & 11

Code

78

Description

Paid Deferred Comp

Paid Deferred Comp taxable for Base 1 Federal & State.

DEFCM2 79 Paid Deferred Comp

03, 05 & 11

Accrued Deferred Comp taxable for Base 2 FUTA, FICA, Medicare, and UI. This accumulator is to be used for taxing “prior-year deferrals” which have become

Social Security and Medicare taxable during the current year because they are no longer subject to substantial risk of forfeiture. For “current year” accruals which are Social Security and Medicare taxable, therefore not reportable in Box

11, use Code 7C, DEFCM4.

ADOPTN 7A

03, 05 & 12

– Code T

Adoption Assistance

Adoption Assistance. Code 7A is to be used for the base amount of up to

$10,960 in 2006 per child. The dollar limits are per child and could easily be spread over more than one tax year. It is assumed that the employer has a proper written plan in compliance with Federal law. This base amount, along with any amount in excess of $10,960, will be included in Box 12 as Code T.

This amount could consist of a combination of employer-paid monies in addition to monies paid out of a pre-tax contribution made by the employee into a Section

125 adoption account. It is taxable for Social Security, Medicare and FUTA.

Most states are following Federal guidelines. Code 7B is to be used for amounts in excess of the base amount.

ADOPTX 7B

03, 05 & 12

– Code T

Adoption Assistance

Adoption Assistance in excess of the base amount reported under Code 7A. As in Code 7A, the adoption assistance is treated on a per child basis. In contrast to

Code 7A, Code 7B is included in Box 1 wages and is subject to FWT. This amount could consist of employer-paid monies in addition to monies paid out of a pre-tax contribution made by the employee into a Section 125 adoption account.

As stated above, the combined total of 7A and 7B is included in Box 12 with

Code T. Most states are following Federal guidelines.

DEFCM4

03 & 05

7C Accrued Deferred Comp

Accrued Deferred Comp taxable for BASE2 FUTA, Social Security, Medicare, and UI

. This accumulator is to be used for taxing “current-year” deferrals that are

Social Security and Medicare taxable because they are no longer subject to substantial risk of forfeiture. DEFCM

4 is NOT reported in Box 11. For “prioryear” deferrals, see DEFCM2, Code 79.

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W-2 BOX # Code Description

MEALUI 7D Meals

– State/UC Taxable

Meals considered taxable for State UI/DI only. Not taxable for FUTA (BASE2).

This accumulator was set up at the request of a specific licensee. Use this accumulator only if you are confident it meets your specific requirements. The requesting licensee had this established for a specific NJ situation; hence it has been added to NJDD, NJDDNC, NJDI, NJUD, NJUDNC and NJUI. This deduction code also adds to NYUI, CAUC, and CADD AND CATR. If this accumulator needs to be added to any other state UI, please contact Payroll

Associates.

NQDCPA 7E NON-QUALIFIED DEFCOMP

Nonqualified DEFCMP NONTX PA

SUTLLC 7F DRAW TAXABLE FOR SUTA ONLY

Use for a specific client for Iowa UC. This accumulator is used to tax a portion of an LLC Member’s draw for UI purposes. The employer must supply the dollar amount.

DEFCMP

01 & 11

7G DEFERRED COMP

Deferred Compensation. Paid deferred compensation taxable for Base 1, Federal and State.

NONPRF 7H Non-Profit Earnings

Non-Profit Earnings. Use for Non-Profit that is taxable for FUTA and SUI taxable wages.

CO457H 7I Company 457 Plan

03 & 05

A company 457 plan for highly compensated employees and is taxable for FICA and Medicare .

DEFCM5 7J Accrued Deferred Compensation

01, 05, 11 & 14

Accrued deferred compensation taxable for FUTA, Federal, Medicare and UI.

This is for a prior year deferral, which became Federal and Medicare taxable.

409ANC

01, 03 & 05

12-code Z

7K 409A Non-Qualified Deferred Comp Plan

Income under section 409A on a nonqualified deferred compensation plan that was included in Box1.

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AUTO$7

Code Description

7L Auto$7 Auto Allowance

01, 03 & 05

Reported in FW/State only however fully taxable and deductible for

FICA/Medicare, fully taxable for FUTA/SUI and certain OH locals

DEFCM6 7M Deferred Comp

03 & 05

Taxable for FICA and Medicare and Certain Ohio locals

409ADQ

12 code Y

7N Non-Qualified Deferred Comp

Nonqualified deferred compensation plan amounts includible in income because of section 409A.

DEFCMP

01

7O Deferred Comp FW TAXABLE ONLY

INSPR3 7P Insurance Premium KY LOC

01, 03 & 05

Insurance premium special taxation for Kentucky Locals. Taxable for FICA/MED and reported for FW but no FW tax withheld. Not taxable for state or locals except KY locals. Do not use unless for this reason.

DEFCM5

01

7Q DEFCOMP

Deferred compensation taxable for FW and State withholding not taxable for

FICA/MED. Taxable for SUI/DIS not taxable for FUTA.

DEFCM7

01, 03 & 05

7R DEFCOMP

Fully taxable deferred compensation, however NO FW is deducted.

DEFCM8 7S DEFCOMP

01, 03 & 05

Deferred compensation fully taxable except for PA state and PA Locals.

457FDS

01, 03 & 05

7T 457F DISTRIBUTION

Fully taxable distribution of a 457F

409A

01 ,16 & 12 Code Z

7U 409A NON-QUALIFIED INCOME

Taxable for State and FUTA; not FICA or MED

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W-2 BOX #

DEFCM9

Code Description

7V DEFCOMP FW, MC,STATE TAXES

01 & 05 BOX 11

Deferred compensation taxable for FW, MED and STATE and Local withholding.

Taxable for FUTA and SUI. (Earned in year when employee reached the FICA limit.)

7W DEF COMP FW, MC, STATE TAXES 409ANF

DEFCMF 7X DEF COMP NOT TAXABLE FOR FW

DEFCMS

DEFC10

7Y DEF COMP NT FICA/MED

7Z DEF COMP FED ONLY

BOX 01, 11

MEALTX 80 Lodging Allowance

01, 03, 05 & 14

Taxable Lodging Allowance paid by the employer when OTHER THAN:

1.

On the employer’s business premises

2. F or the employer’s convenience, and

3. In kind (Cash may not be paid)

USED FOR NON-ACCOUNTABLE MEAL/LODGING PLANS. Code 69 is for the

MEALS portion of non-accountable plans. See IRS Pub 525. See comments for

Code 69.

NOCITY 81 Non-Resident City Tax

Wages paid to a non-resident employee for working outside of the tax authority city. Reduces local/city taxable wages. See Philadelphia and Kansas City wage definitions. (Also, see Deductions Code OC.)

NOTAX 84 User Defined

May be used for memo earnings codes.

SUBSL2

01, 03, 05 & 14

85 S Corporation

– Sole Owner

Same as Earnings Code 87; however, NOT taxable for PA Locals.

SUBSLP 86 S Corporation

– 2% Owner

01 & 14

S Corporation Accident and Health Insurance premiums paid by the corporation for owners with at least 2% ownership in an S Corp. Social Security/Medicare and FUTA exempt. Similar to Earnings Code 88 with variations to specific authorities; however, NOT taxable for PA Locals. Taxable for WIUI, as the 2%

Owner who does not have a substantial interest are not eligible for exclusion

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W-2 BOX #

SUBSH2

Code

SUBSHP

87

01, 03, 05 & 14

Same as Earnings Code 85

88

Description

S Corporation Health

– 2% Owner

S Corporation-Sole Owner

01 & 14

S Corporation Accident and Health Insurance premiums paid by the corporation for owners with at least 2% ownership in an S Corp. where an employee “nondiscriminatory” medical plan is offered. Social Security/Medicare and FUTA exempt. For New Jersey employers, this accumulator relates to those S-Corps that have made the S-election for Federal purposes only. Review SUBSNP,

Code 8H, below. Contact Payroll Associates if you are in doubt as to which accumulator should be used.

3PSNT

2nd W-2

89 Non-Taxable 3PSP

Non-taxable portion (return of employee deduction) of Third Party Sick payments.

See New Jersey wage definition from the Service Bureau Maintenance Menu under Taxation. Employee contributions only.

MEALPT 8A Taxable Meal for CA DD

Partially Taxable Meal earnings. Taxable for California DD and WC only.

LODGE 8B Lodging for Workers Comp

Lodging for Workers’ Comp at 100%

STDISB

01, 03 & 05

8C State Disability

– Short Term

State Disability payments, taxable for FWT, Social Security/Medicare and FUTA.

Part of unemployment taxable wage base for some states.

NQPENS

01, 03, 05 & 11

8D Non-Qualified Pension Distributions

Distributions from non-qualified pension plans that are taxable for FWT, Social

Security and Medicare

SUBLIF

01 & 14

8E S Corporation

–Taxable Life Ins 2%

S Corporation LIFE Insurance by the corporation for owners with at least 2% ownership in an S Corp. Social Security/Medicare and FUTA exempt.

SUBDIS 8F S Corporation

– Taxable Disb Ins2%

S Corporation Disability Insurance for owners with at least 2% ownership in an S

Corporation. Social Security/Medicare and FUTA exempt.

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SUBSN2

Code

8G

Description

S Corporation

– NJ Sole Owner

01, 03, 05 & 14

New Jersey S Corporation Accident and Health Insurance premiums paid by the corporation for the sole owner that does not offer an equivalent medical plan to its nonowner employees, e.g., a “discriminatory” plan. Taxable for Social

Security/Medicare. This accumulator is to be used in those instances where the corporation has made the S-Corp election for BOTH Federal and State tax purposes.

SUBSNP

01 & 14

8H S Corporation

– NJ 2% Owner

New Jersey S Corporation Accident and Health Insurance premiums paid by the corporation for owners with at least 2% ownership in an S Corp where an employee “non-discriminatory” plan is offered. Social Security/Medicare and

FUTA Exempt. This accumulator is to be used in those instances where the corporation has made the S-Corp election for BOTH Federal and State tax purposes.

CODMPR

01, 03 & 05

8I Company Domestic Partner Premium

Taxable company paid domestic partner insurance premium. This code is to be used when the state follows the Federal definition and considers the amount a taxable fringe benefit.

This must be paid with regular wages. See code 8V for company paid domestic partner insurance premiums which are not considered taxable to the state, but are for Federal purposes.

SUBHSA

01 & 12 code W

8J S Corporation 2% HSA

Contributions to an HSA of a 2% Shareholder-Employee that are not wages subject to FICA tax, even though the amounts must be included in wages for income tax withholding purposes on the 2% Shareholder-

Employee’s W-2.

MAMED 8K MA MED INS

Fully taxable fringe but not taxable for MA W/H, MAUI and MAHI. Under

Massachusetts law residents are required to have health insurance for children until the age of 26, regardless of dependent status for federal income tax purposes. This is the taxable portion of the Medical deduction.

RELIGS

Box 03, 05 and 14

8L RELIGIOUS ORDER EARNINGS

This Earnings code is for a Religious Order where the Nuns pay FICA/MED only.

This is reported in Box 14 of the W-2.

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W-2 BOX #

CODPPT

Code Description

8V Company Domestic Partner Premium

01, 03 & 05

Federal taxable company paid domestic partner insurance premium which are not taxable for state taxes. This code is to be used when the state does not follow the Federal definition and considers the amount a non-taxable fringe benefit. This must be paid with regular wages. See code 8I for company paid domestic partner insurance premiums which are considered taxable for Federal and state purposes.

SUBSH3

01 & 14

8W S Corporation-Sole Owner

S Corporation Accident and Health Insurance premiums paid by the corporation for owners with at least 2% ownership in an S Corp. where an employee “nondiscriminatory” medical plan is offered. Social Security/Medicare and FUTA exempt. Federal Taxable wages are reported but the tax is not withheld. For

New Jersey employers, this accumulator relates to those S-Corps that have made the S-election for Federal purposes only. Review SUBSNP, Code 8H, below. Contact Payroll Associates if you are in doubt as to which accumulator should be used.

3PSICK 90

01, 03 & 05

– 2nd W-2

Taxable Third Party Sick Pay

Taxable portion of Third Party Sick Pay reported and paid by a state or insurance company disability plan. Taxable for Social Security/Medicare only until 6 months of payments. Added to FWT and SWT taxable wages.

3PSLTD

01

– 2nd W-2

91 LTD

– 3PSP

3rd Party Sick Pay after the first six (6) months. Payments are no longer taxable for FICA or Medicare, but continue to be taxable for 3PFWT. Must use

Deduction Code S3 (3PSW).

93 Rents 1099M1

1099-MISC

Box 1

Amounts paid to recipients for all types of rents. Public housing agencies must report rental assistance payments made to owners of housing projects in Box 1.

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W-2 BOX #

1099M2

1099-MISC

Box 2

Code

94

Description

Royalties

Gross royalty payments of $10 or more, before reduction for severance and other taxes which may have withheld and paid. Include gross royalties (before reduction for fees, commissions or expenses) paid by a publisher directly to an author/agent, or by agent to author.

1099$$ 95 Independent Contractors

1099-MISC

Box 7

Payments made to Independent Contractors or non-employee compensation.

Reported in Box 7 of 1099-MISC. Can also use Earnings Codes 96 and 97.

Used for NVUI, NVMBT and NVMBTF when Independent Contracts are in fact employees subject to NVUI Law.

Independent Contractors 1099$$

1099-MISC

96

Box 7

Same as Earnings Code 95

1099$$

1099-MISC

97

Box 7

Same as Earnings Code 9

Independent Contractors

CLERGY

01

9A Clergy Earnings

Special accumulator set up to accumulate minister earnings only. Federal taxable; however does NOT WITHHOLD Federal tax. If the minister is also paid a housing allowance, Code 9A must include the TOTAL of wages and housing.

(Housing, in this case, is entered as a negative amount using Code 9B.) Use

CLERG2, Code 9T, if Federal withholding tax is requested to be deducted.

REVHSE

14

9B Clergy Housing

Clergy Housing Allowance, entered as a negative Earnings amount. This reduces clergy taxable wages in Box 1. (The entry for codes 9A or 9T should be the SUM of wages plus housing.)

CLRHSE

03, 05 & 14

9C Clergy Housing Allowance

Clergy Housing Allowance taxable for Social Security and Medicare only. This is a special treatment that should only be used upon the insistence of your client.

Note: This is PA taxable.

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3PSKUI 9E 3PSP Taxable for FUTA and SUTA

This Third Party Sick Pay earnings code is taxable only for FUTA and SUTA.

This is used in a situation where the 3rd party provider is preparing the W-2 and

941 for both the employee and employer taxes, but passes the third party sick wages back to the employer for taxing of FUTA and SUTA. Individual employee, as determined by the third party provider, must enter the taxable amount of third party sick pay.

CLERGY 9F Clergy Earnings

01

Same as Earnings Code 9A

– Clergy

STKOP3 9G Stock Options

01, 03, 05 & 14

12

– Code V

Granted Stock Options. Same as STKOP2, Earnings Code 9R. Fully taxable; however, NOT taxable for Pennsylvania wages.

CLERGY 9H Clergy Earnings

01

Same as Earnings Code 9A

– Clergy

RVHSPN 9I Parsonage Housing

Box 14

Parsonage Housing that is NOT taxable for PA state or locals.

OTHRCM

01 &14

9J Clergy Other Compensation

Cash allowance to assist the clergy in paying all or a portion of his SS

CLERG3

STUEXP

9K Clergy Taxable for CADD/UI

9L Student Wages

01

Student wages taxable for FWT only.

CLRINS

01, 16 & 18

9M Clergy Employer Med Reimbursment

Not Taxable for FICA/Med except PA and PA Locals

STKOPP

01, 03, 05 & 14

12

– Code V

9N Stock Options

Same as Earnings Code 9R; however, taxable Stock Option exercised in PA

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W-2 BOX #

STKIOS

Code

9O

01 &14

Same as Earnings Code 9S.

STKOPN

01

9P

Description

Incentive Stock Options

Stock Options

Fed taxable only, not Taxable for State or Local.

STKOP2 9R Stock Options

01, 03, 05 & 14

12

– Code V

Taxable Stock Opti ons (“Non-qualified Stock Options”, also referred to as “NSOs” or “non-statutory” options). Fully taxable.

STKOPT 9S Incentive Stock Options

01, 14

Incentive Stock Options (ISO). An ISO is one of two types of “statutory options,” the other being an employee stock purchase plan. Be sure the client clearly indicates to you the type of plan being used. STKOPT is entered in Box 1 for reporting purposes only, NOT subject to withholding. Taxable for Federal, Nontaxable for Social Security and Medicare. Taxable for State and Local where applicable.

CLERG2

01

9T

Clergy Earnings

Special accumulator set up to accumulate minister earnings and withholds

Federal tax. If the minister is also paid a housing allowance, Code 9T must include the TOTAL of wages and housing. (Housing, in this case, is entered as negative amount using Code 9B.) Use CLERGY, Code 9A, for minister earnings that will NOT withhold Federal tax; however is still taxable.

CLERG2

01

9U

Same as Earnings Code 9T.

CLERG2 9V

01

Same as Earnings Code 9T.

Clergy Earnings

Clergy Earnings

RVHSNT 9W Exempt Clergy Housing

14

Exempt Clergy Housing. To be used with Earnings Code 9X where the clergy person is fully taxable for wages. Enter this amount as a positive number. This code is taxable for PA.

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CLRGTX

Code Description

9X Clergy Earnings Fully Taxable

01, 03 & 05

Special accumulator for clergy who choose be fully taxed for Federal, Social

Security, Medicare and State. Use only upon demand from your client. To be used with Earnings Code 9W. Do NOT add dollar amounts for 9W and 9X together when entering on a payroll.

1042$$ 9Y 1042 Foreign Worker Wages

This earnings code is used to accumulate foreign worker 1042 wages and uses the 1042 tax tables which taxes the wages at 30%. Does NOT feed to the 941.

CLERG3 9Z Clergy Earnings for CAWH

Fully taxable earnings code for clergy (Do not use unless this fits your taxability)

CASLBR CL Casual Labor

Casual Labor used for states that require UI and Workers Comp to be calculated for 1099 type workers.

DIFPAY DP Differential Pay

Differential pay that is subject to Federal and State withholding, but is not subject to FICA (Social Security and Medicare), FUTA or State Unemployment.

PRIGRS G1 Prior Gross Wages

Prior GROSS wages, subject to Social Security and Medicare, from the previous business owner, which are used to give employees appropriate credit toward, tax ceilings in a Predecessor/Successor business purchase. Non-correcting Social

Security and Medicare tax tables must be used. For more information on predecessor/successor, refer to the Green Advanced User Manual, Chapter A-2 or the Customer Support Website under PayChoice Documentation.

PRIGR2 G2 Prior FUI/SUI Wages

Prior Owner FUI/SUI Taxable Gross. Prior FUI/SUI wages from the previous owner, which are used to give employer, appropriate credit toward tax ceilings in a Predecessor/Successor business purchase. For more information on predecessor/successor, refer to the Green Advanced User Manual, Chapter A-2 or the Customer Support Website under PayChoice Documentation.

PRIGR4 G4 Prior SUI Wages

Prior Owner SUI Taxable Wages. Prior SUI wages from the previous owner, which is used to give employer, appropriate credit toward tax ceilings in a

Predecessor/Successor business purchase. For more information on predecessor/successor, refer to the Green Advanced User Manual, Chapter A-2 or the Customer Support Website under PayChoice Documentation.

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PRIGR5 G5 Prior FUTA Wages

Prior Owner FUTA Taxable Wages. Prior FUTA wages from the previous owner, which is used to give employer, appropriate credit toward tax ceilings in a

Predecessor/Successor business purchase.

ACATAX HT Affordable Care Act Taxable Wages

14

Taxable wages for states that have not adopted the current provision of the

Affordable Care Act which exclude from wages the benefit for health insurance for children that have not attained the age of 27 as of the end of the tax year.

NOTAX L1-L9 User Defined

NOTAX Base Accumulators used in memo earnings calculations.

1099MO M0 Other Income NV SUI

1099-MISC 1099MISC payments considered SUI taxable in Nevada.

Box 7

1099M3

1099-MISC

M3 Other Income

Box 3

Other payments that are not for services rendered. Prizes/awards for employees are reported on W-2, while prizes/awards for non-employees are reported in Box

7 of 1099-MISC. Box 3 includes various miscellaneous items such as punitive damages, wages paid after an employee dies, non-compete agreements, etc.

Review appropriate Revenue Procedures for further clarification. (Tax legislation signed in October 1996 has a significant impact on the reporting of legal settlements and punitive damages. If a client has activity in these areas, it is of the utmost importance that the decision of how to report such information be based on advice from a competent tax attorney in the service of your payroll client.)

1099M5 M5 Fishing Boat Proceeds

1099-MISC

Box 5

No $600 exclusion for this category. Includes share of all proceeds from the sale of catch, or the FMV of a distribution-in-kind to each crewmember of fishing boats with normally fewer than 10 crewmembers.

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W-2 BOX #

1099M6

Code

M6

Description

Medical and Health Care Payments

1099-MISC

Box 6

Do not be deceived by the title. 1099-MISC Box 6 is used to report amounts of

$600 or more made to each physician or other supplier or provider of medical/health services. NOTE: In the case of a physician’s corporation, list the corporation as the recipient rather than the individual providing the services.

1099M7 M7 Non-Employee Compensation

1099-MISC

Box 7

Amounts of $600 or more for fees, commissions, prizes and awards for services rendered, or other forms of compensation for services rendered to a business by an individual who is not an employee. These amounts are normally subject to selfemployment taxes. Included in Workers’ Comp and/or UI wages in some states.

In regard to Payments to Attorneys, this accumulator might be used in conjunction with 1099MA, Code MA.

1099M8

1099-MISC

Box 8

M8 Substitute Payments

Payments in lieu of dividends or interest. Generally in lieu of dividends where a broker received payments on behalf of a customer as a result of a transfer of a customer’s securities for use in a short sale. See IRS detailed instructions if you deal with these types of transactions.

1099MA

1099-MISC

Box 7 or 14

MA Attorney Payments

Any payments made to attorneys must be reported in either Box 7 or Box 14.

Fees in $600 or more are to be reported in Box 7. However, if your client made payments in connect ion with legal services and the attorney’s fee portion cannot be determined, the TOTAL (no $600 minimum) amount of gross proceeds paid must be reported in Box 14. Your client should confirm their reporting requirements in conjunction with their accountant and/or attorney.

1099MC

1099-MISC

Box 10

MC Crop Insurance Proceeds

Report crop insurance proceeds paid to a farmer by an insurance company, unless the farmer has informed the insurance company that expenses have been capitalized under IRC Section 278, 263A or 447.

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1099MG

1099-MISC

Box 7

Code

MG

Description

Other Payments SUTA Taxable

Guaranteed payments made to an owner that requires only SUTA. This is not taxable for FUTA, FIT, or SIT.

1099MI

ADJMTA

MD Section 409(a) Income Reported on 1099

MT NY MTA ADJUSTMENT

NOFICA NF Agricultural Worker

First $150 paid to agricultural worker that is not subject to Social Security or

Medicare. Reported on Form 943. Use regular earnings codes if earnings are expected to exceed $150 for the year.

CLERG2 P1 Clergy Earnings

01

Same as Earnings Code 9T.

CLERG2 P2

01

Same as Earnings Code 9T.

CLERG2

01

P3

Same as Earnings Code 9T.

Clergy Earnings

Clergy Earnings

CLERG2

CLRGWC

P4

01

Same as Earnings Code 9T.

P5

Clergy Earnings

Clergy Earnings Wor ker’s Compensation

01

Same as Earnings Code 9A, with the exception that it is for clergy covered by worker’s compensation. Used when class code 8840 was added to a coverage policy. See code 9A for details on the taxation.

CLERG4 PF Clergy Earnings

01 and 16

Clergy earnings FW and State taxable only.

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1099R1

Code

R1

Description

Gross Distribution

1099-R

Box 1

Total amount of distribution, including taxable and nontaxable amounts before any withholding amount. Includes direct rollovers, premiums paid by trustee/custodian for PS58 costs (See PS58, Code 5E), gross IRA/SEP distributions, and death benefits not part of pension plan.

NOTE: PayChoice “builds up” the value in Box 1 by summing the values

(accumulators) in income boxes 2, 5 and 6. Therefore, direct entries made using

Code R1 should represent only dollar amounts not already entered by having used 1099R2, 1099R5 and/or 1099R6. (Example: If a Gross Distribution should be $1000 and the Taxable Amount should be $600, enter $600 for R2 and $400 for R1.)

1099R2

1099-R

R2 Taxable Amount

Box 2a

Taxable Amount (taxable portion of amount in 1099-R, Box 2a, is generally the amount includible in income. If not determined, check Box 2b. Generally, the R2 entry will be a calculated number determined by your client. If you are in doubt as to the correctness of the entry, review appropriate IRS Regulations and

Revenue Rulings. If a distribution is a loss, do NOT enter a negative amount.

R3 Capital Gains 1099R3

1099-R

Box 3

Capital gains will be included in the1099-R calculated amount for Box 2 as determined by your client. Box 3, however, is in essence a stand-alone information box. It is to include the amount eligible for capital gain treatment for lump-sum distributions included in Box 2a, as specified in TRA 1986 Section

1122(h)(3).

1099R5 R5 EE Contribution or INS Premiums

1099-R

Box 5

Employee Contributions or Insurance Premiums. Appropriate employee contributions to a profit sharing or retirement plan, or insurance premiums.

Generally the amount recovered tax-free during the year, based on the method chosen to determine the taxable amount in Box 2a. Your client should provide this value. See Revenue Procedure 92-86 and 1992-42 IRB 37.

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1099R6

1099-R

Code

R6

Description

Net Unrealized Appreciation

Box 6

Net Unr ealized Appreciation (NUA) in Employer’s Securities. For reporting NUA in a distribution. Enter all NUA in securities if a lump-sum distribution. If not a lump-sum distribution, report only NUA in employer securities attributable to employee contributions. See IRS Regs 1.402(a)-1(b) and Notice 89-25. Include

NUA in Box 1, but not in Box 2a.

1099R8

1099-R

R8 Annuity Contract

Box 8

Enter the current actuarial value of an annuity contract that is part of a lump-sum distribution. Do not include this item in Boxes 1 or 2a. If an annuity contract is part of a multiple recipient lump-sum distribution, also enter in Box 8 the percentage of the total contract for each 1099-R recipient.

STUB S1 Prints on Pay Stub

No taxable or W-2 implications. STUB forces deductions to print YTD on check stubs. This codeword may ONLY be inserted for deductions that do NOT already have an existing Base Accumulator. STUB also includes PayChoice Earnings

Codes S2, S3 and S4.

Prints on Pay Stub STUB S2

Same as Earnings Code S1.

STUB S3

Same as Earnings Code S1.

Prints on Pay Stub

STUB S4

Same as Earnings Code S1.

SCORDT SD

Prints on Pay Stub

S CORP Distribution

Distribution to an S Corp owner that is considered wages for State

Unemployment purposes. This is not taxable for FUTA, FIT, or SIT.

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STAT02 SN

01, 03 & 05

Box 13

– Statutory Employee

Description

Statutory Employees

Statutory employees subject to FUTA, therefore included in BASE2. Wages are included in Box 1 for reporting purposes only, NOT subject to withholding

(Federal or State). This accumulator is generally used for statutory employees in the following categories: (1) An agent (or commission) driver who delivers food or beverages (other than milk) or laundry or dry-cleaning for someone else; or,

(2) A traveling or city salesperson (other than an agent-driver or commissiondriver) who works full-time (except for sideline sales activities) for one firm or person getting orders from customers. In (2), the order must be for items for resale or for use as supplies in the customer’s business, the customers being retailers, wholesalers, contractors, or operators of hotels, restaurants, or other businesses dealing with food or lodging. CAUTION: Since treatment as a statutory employee has significant implications for both the employee and employer, the determination of whether or not an employee is to be classified as

“statutory” is entirely the responsibility of the employer. The service bureau should never be involved in making that determination. If necessary, the employer should contact his tax/legal advisor(s) to assist in making a correct determination.

STAT01 ST Statutory Employees

01, 03 & 05

Box 13

– Statutory Employee

Statutory employees not subject to FUTA, therefore NOT included in BASE2.

Wages are included in Box 1 for reporting purposes only, NOT subject to withholding (Federal or State). In contrast to accumulator STAT02, Code SN, accumulator STAT01 is generally used for statutory employees in the following categories: (1) Full-time life insurance salespersons; or, (2) Home workers who work by the guidelines of the person for whom the work is done, with materials furnished by and returned to that person or to someone that person designates.

CAUTION: Since treatment as a statutory employee has significant implications for both the employee and employer, the determination of whether or not an employee is to be classified as “statutory” is entirely the responsibility of the employer. The service bureau should never be involved in making that decision.

SSXSTX SZ Company Same Sex Premium

Taxable company paid Same Sex insurance premium. This code is to be used when the state does not follow the Federal definition and considers the amount a taxable fringe benefit.

This must be paid with regular wages.

VOCREH VR Vocational Rehabilitation

To be used for employees participating in a workshop where the earnings are subject to federal and state withholding, but not subject to FUTA and SUTA.

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NOTAX

1099$$

Code

VX

Z1

1099-MISC

Box 7

Same as Earnings Code 95

Description

VERMONT WORK HOURS

Independent Contractors

NOTAX ** Non-Taxable Payments

Non-Taxable Payments, not otherwise classified, to Employees or Independent

Contractors. Examples include expense reimbursements in an accountable plan, per diem expense reimbursements not in excess of government specified rates, etc. Also includes Non-Taxable Fringe Benefits paid to employees, consisting of the following:

1. No Additional Cost Services

2. Qualified Employee Discounts

3. Working Condition Fringes

4. De Minims Fringe Benefits

Includes PayChoice Earnings Codes 24, 35, 44, 45, 53, 64, 65, 6C, 6I, 84, 98 and L1 thru L9.

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Do Not Use Earnings Codes

CTAWBP 1D DO NOT USE

Court Awarded Back Pay.

This Code was setup for a specific licensee’s application. Taxable for FUTA and SUI only.

3PSPAY

3PSNTX

3PSPAY

3PSNTX

3P

3Q

3R

3S

DO NOT USE

DO NOT USE

DO NOT USE

DO NOT USE

MILENT 3X DO NOT USE

– Non Taxable Milage

SARSEP 48

03, 05 & 12 - Code F

DO NOT USE

13 Retirement Plan

Salary Reduction SEP 408(k) 6 NOTE: The use of this code as an earnings code was set up for a specific licensee’s application. Contact Payroll Associates before using it in any current company applications. Please refer to the

Deductions Section, Code 39, SARSEP, if a SARSEP code is needed.

408(k) (6) Salary Simplified Employee Pension Deferred Compensation, usually handled as deduction before FWT and SWT. Must be entered as a negative earnings amount. No new SARSEP plans were set up after 12-31-96. However, existing plans can continue to accept contributions, as well as new enrollees.

TRTYEX 4A DO NOT USE

Treaty Exempt Wages. Setup for a specific client. A Foreign Citizen where the first $5,000 of wages are exempt from Federal while being subject to FUTA,

SUTA and WI Income Tax. All wages exempt from FICA. Interpretation of US

Tax Treaty with Russia.

AUTO$4

01,03, 05 & 14

4W DO NOT USE

This code is taxable for FED, State, and FICA/Medicare not taxable for PA &

Locals, except for Philadelphia and Pittsburgh.

MOVE$2 58 DO NOT USE

14

There should be no 2001, 2002 and 2003 activity under this accumulator. Any monies appearing under this accumulator should be reviewed, then redistributed to either EXMOVE or MOVE$1, as appropriate.

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LIFINS

Code Description

5J DO NOT USE

01

This accumulator has been established for a specific situation where an employer’s accountant insists that PS58 costs, relating to a split-dollar life insurance program, be reported on the W-2 in Box 1 only. Not subject to FUTA.

This treatment is technically incorrect, although the eventual result for the employee is the same from the standpoint of his personal income tax obligations.

This W-

2 reporting method for PS58 costs was replaced in the 1970’s by the current reporting method of including PS58 items on Form 1099R with a code 9 in Box 7. This correct treatment is accomplished by using PayChoice Earnings

Accumulator PS58$$, Code 5E. CAUTION: Do not use this accumulator unless it this non-standard form of reporting is DEMANDED by your client. PLEASE

CALL PAYROLL ASSOCIATES BEFORE USING THIS EARNINGS CODE.

AUTO$3

01, 03, 05 & 14

5R DO NOT USE

Taxable Auto Allowance-Taxable. Reported only for FWT, fully taxable for FICA and Medicare. Not taxable for Pennsylvania State and Localities.

CCTIP 66 DO NOT USE

– Credit Card Tips

MEALIT 6G DO NOT USE

IL SUI Taxable Meals. Used for Illinois SUI taxable meals only.

MEALIT 6H

IL SUI TAXABLE MEALS

DO NOT USE

NOTAX 6I

Food and Beverage Sales

DO NOT USE

ILSUBS 6Y DO NOT USE

Sub S Health

– No Federal withholding tax, Social Security or Medicare. State withholding for IL only. Setup for a specific client.

MED125 73 DO NOT USE

This accumulator was established for a specific licensee’s use. Use the regular

CAFE accumulators if this accumulator was not established for your use. Salary reduction amount due to a Cafeteria Plan or MED 125 Plan. Usually handled as a pre-tax deduction in PayChoice. May be handled as a negative earnings amount. (Also, for Cafeteria Plans treated as Deductions, see Deductions Codes

40 through 47. Note that Deductions Code 42 has very narrow application.)

MHEAT 8M DO NOT USE

Miami Heat Special Earnings.

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NOCITY 8N

Out of City overtime.

Description

DO NOT USE

CANERN 8P

Canada SS & MED Wages

MHB

01

8Q

Monthly Health Benefit-FW

409AFQ 8R

DO NOT USE

DO NOT USE

DO NOT USE

– 409A Non Qualified Plan

409AFT

DEFCOM

8S

8T

DO NOT USE

DO NOT USE

– 409A Fully Taxable

– 457 DefComp No FICA/MED

CIVIUN

NO CITY

No City Overtime

SUBSH4

8U

8X

DO NOT USE

DO NOT USE

– Civil Union

8Y DO NOT USE - S Corporation-Sole Owner

01 & 14

S Corporation Accident and Health Insurance premiums paid by the corporation for owners with at least 2% ownership in an S Corp. where an employee “nondiscriminatory” medical plan is offered. Federal and State Taxable wages are reported but the tax is not withheld; all other taxes are exempt. Created on request from a specific Service Bureau.

NOCITY

No City Double-time

NOTAX

8Z

98

DO NOT USE

DO NOT USE

Memo Hours worked for internal use.

CLRERR 9D DO NOT USE

Clergy Employer Medical Reimbursement

PRIGR3 G3 DO NOT USE

Prior New Jersey Disability Wages.

INSFM

Federal Wages

GF DO NOT USE

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W-2 BOX #

INMAI

MA Wages

Code

GM

Description

DO NOT USE

ACAFST HF DO NOT USE

– Health Care Taxable

Taxable wages for federal and states, that have not adopted the current provision of the Affordable Care Act which exclude from wages the benefit for health insurance for children that have not attained the age of 27 as of the end of the tax year. This is not FICA taxable. This was set up for a specific client, please contact PayChoice to confirm the proper usage and the states that are taxable.

RABPHS

PS58$$

PG

R9

DO NOT USE

DO NOT USE

– Rabi Parsonage Housing

1099-R

Box 9

1099P1 RA

Patronage Dividends

1099P2 RB

Non Patronage Distribution

1099P3 RC

Per-Unit Retain Allocation

1099P5 RE

REDEP of MQ Notice & Ret.

1099P6

Certain Credits

RF

1099P7

Investment Credit

RG

1099P8 RH

Work Opportunity Credit

1099P9 RI

Patron’s Amt Adjustment

FL1099

1099$N

RJ

RK

DO NOT USE

DO NOT USE

DO NOT USE

DO NOT USE

DO NOT USE

DO NOT USE

DO NOT USE

DO NOT USE

DO NOT USE

DO NOT USE

– Florida 1099 Workers Comp

– Non Taxable Compensation

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TRS

Code Description

T1 DO NOT USE

14

Teachers Retirement System Eligible Wages. Same as Earnings Code 5Y.

TRS

14

T2 DO NOT USE

Teachers Retirement System Eligible Wages. Same as Earnings Code 5Y.

TRS T3 DO NOT USE

14

Teachers Retirement System Eligible Wages. Same as Earnings Code 5Y.

TRS

14

T4 DO NOT USE

Teachers Retirement System Eligible Wages. Same as Earnings Code 5Y.

WCDM$$ W1 DO NOT USE

Deemed Wages

WCOFF$

Exempt Wages

W2 DO NOT USE

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W-2 BOX # Code Description

DEDUCTIONS CODES

There are many deductions codes setup without Base Accumulators and can be used for “In Net”, “Memo Deductions”, and “Calculations/Storage”. The only deductions listed are ones with Base Accumulators. For a list of Deductions please refer to the Master Deduction Code Table found in Service Bureau

Maintenance, Options pull Down Menu.

HEALTH

14

14 Health Post Tax

Post Tax Medical Deduction that prints in W-2 Box 14 for information only.

HEALTH 15 Medical Post Tax

14

Post Tax Medical Deduction that prints in W-2 Box 14 for information only.

HEALTH 16 Insurance Post Tax

14

Post Tax Medical Deduction that prints in W-2 Box 14 for information only.

HEALTH

14

19 Dental Post Tax

Post Tax Medical Deduction that prints in W-2 Box 14 for information only.

UNFORM 25 Uniform Deduction

14

Post Tax Uniform Deduction that prints in W-2 Box 14 for information only.

TOOLS

14

26 Tools

Post Tax Tool Deduction that prints in W-2 Box 14 for information only.

IRADED 27 IRA Post Tax

NO

Post Tax employee IRA contributions.

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ATSAVE 28 Pension Post Tax

After-tax employee contributions to a savings/investment plan typically coupled with a 401(k) plan. As this accumulator is presently configured, it is simply a deduction. There are no dollar limits in place. In addition, there is no tax or reporting implications as presently configured. CAUTION: Before using this accumulator, be sure you understand the contribution limits of the employer’s plan, as spelled out in the plan prospectus or other documentation. IF the plan contains dollar limits on this aftertax contribution due to it’s affiliation with a

401(k) or other tax-deferred program, please contact Payroll Associates before using this accumulator. ATSAVE, Code 28, is based on a percentage application. A comparable deduction accumulator, EX401K, Code 3K, functions as a dollar amount application.

IRACUD 2A IRA CATCH UP DEDUCTION

ALIENA

01

2B ALIEN$

The added amount for calculating income tax withholding on nonresident aliens.

(Set-up instructions under documentation)

TOOLCX

W-2 BOX14

2C ToolChex

Pretax deduction not taxable for FW, FICA/MED, STATE and LOCALS. Taxable for PA State withholding and all PA Locals

CTRP 2D

03 AND 05 Box 12 code D

CONN. ALT. RETIREMENT PLAN

Connecticut Municipal retirement plan not taxable for FW and State but is taxable for Fica/Med.

CTRT$$ 2E CONN. ALT. RETIREMENT PLAN $$

Accumulates CTRP eligible wages. CTRT$ plans are usually calculated on

GROSS PAY.

COCTRT 2F

401AIC

03 AND 05 Box 14

2G

CO MATCH FOR CT RETIREMENT PLAN

401A ICMA PLAN

401A retirement plan not taxable for FW and State but is taxable for Fica/Med.

401A$$ 2H 401A RETIREMENT PLAN $$

Accumulates 401A eligible wages. 401A$ plans are usually calculated on

GROSS PAY.

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RTIRCU

Code

2I

Description

ROTH IRA CATCH-UP

PSERS 2J PAPSERS

PaPublic School Employee retirement fund.

LEGAL 2K LEGAL Fee Reduction

Legal fee deduction plan

TOOLNT 2L TOOLS NO TAX

Pretax deduction for tools as part of a cafe plan. Not reported on the w-2

PTXIRA 30 IRA

Deduction for contributions to an IRA deduction plan where FWT and SWT taxable wages are reduced at time of the IRA deduction, while remaining fully taxable on Forms 941 and W-2. The IRA deduction amount does NOT print on

W-2. Taxable wages are reported in full on the W-2, including tips and other compensation, regardless of the amount of deduction for deposit into an IRA account. This deduction code simply provides an employer the ability to make employee-requested deposits into the IRA account of an employee. (Explanation revised 1-12-2000.)

401K 31

03, 05 & 12

– Code D

13

– Retirement Plan

401(k) Salary Reduction Plan

Section 401(K) Salary Reduction Plan employee contributions. Report the elective deferral made by the employee to IRC Section 401(K) cash or deferred program. Can also use PayChoice Deductions Code 32 and 33. Most states, except Pennsylvania, do not treat these plans as taxable wages and, therefore, no state withholding is required. Always use a limit of $999,999.99 when setting up this code. The Annual PayChoice Year End release will automatically update any federal limits that have changed for the coming year. For set up information please go to the Customer Support Website

– Support – Knowledge Base –

Category of Deductions.

401K 32

03, 05 & 12

– Code D

13

– Retirement Plan

Same as Deduction Code 31.

401(k) Salary Reduction Plan

401K 33

03, 05 & 12

– Code D

13

– Retirement Plan

Same as Deduction Code 31

401(k) Salary Reduction Plan

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W-2 BOX # Code

CO401K 34

13

– Retirement Plan

Description

Company Match for 401(k)

Employer matching contributions to IRC #401(k) Salary Reduction Plans. May be subject to unemployment tax in some states. . For set up information please go to the Customer Support Website

– Support – Knowledge Base – Category of

Deductions.

401K$$ 35 401(k) Eligible Wages

Accumulates 401(k) eligible wages. 401(k) plans are usually calculated on

GROSS PAY, but may be less a combination of earnings types such as bonuses, severance or commission dollars. This MEMO NOT-IN-NET deduction takes

100% of the earnings types against which to later calc the actual 401k deductions.

For set up information please go to the Customer Support Website

– Support –

Knowledge Base

– Category of Deductions.

PENSN2 36 Company Pension Contributions

Company paid pension contribution payments into a qualified pension plan. Can also use Deductions Code CP.

SEPP 37

03, 05 & 12

– Code F

13

– Retirement Plan

SARSEP 408(k) 6

Same as SARSEP, Deduction Code 39

SEPIRA 38 Simple Employee Pension Plan

14

Simplified Employee Pension Plan funded by IRA contributions. This is an

Employee deduction for an employer depositing employee funds into the IRA of an employee. It has no W-2 taxing implications.

SARSEP 39

03, 05 & 12

– Code F

13

– Retirement Plan

SARSEP 408(k) 6

Section 408(k) (6) Salary Reduction Simplified Employee Pension Plan. (See

408(k) (6).) Employee contributions/elective deferrals. No new SARSEP plans can be set up after 12-31-96. However, existing plans can continue to accept contributions, as well as new enrollees.

SIMP$$ 3A Simple Eligible Wages

Accumulates eligible wages for a SIMPLE pension plan. May be used to calculate Gross Pay minus any other non-eligible wage types. For set up information please go to the Customer Support Website

– Support – Knowledge

Base

– Category of Deductions.

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W-2 BOX # Code

SIMPLE 3B

03, 05 & 12

– Code D

13

– Retirement Plan

Description

Simple 401(k)

Simplified Pension Plan deductions for SIMPLE 401k plans beginning. 3B is to be used for up to the first 3% of eligible wages which the employee wants withheld as his/her contribution. 3C is to be used for any percentage which exceeds 3%, i.e., if the total is 5%, 3B would be 3%, 3C=2%. Always use a limit of $999,999.99 when setting up this code. The Annual PayChoice Year End release will automatically update any federal limits that have changed for the coming year. For set up information please go to the Customer Support Website

– Support – Knowledge Base – Category of Deductions.

Simple 401(k) SIMPLE 3C

03, 05 & 12

– Code D

13

– Retirement Plan

Same as Deduction Code 3B.

COSIMP 3D

13

– Retirement Plan

Company Match Simple Pension Plan

Employer matching portion of a SIMPLE IRA plan. Employers can match 100% of the employee’s first 3% deduction. An alternative of not less than 1% can be used in any 2 out of 5 years with proper notification. NOT to be used in conjunction with 3E. For set up information please go to the Customer Support

Website

– Support – Knowledge Base – Category of Deductions.

COSIM2 3E

13

– Retirement Plan

Company Match Simple Pension Plan

SIMPLE Plan employer 2% non-elective contribution for either SIMPLE IRA plans or SIMPLE 401k plans. This is not a matching contribution. It is to be applied to all eligible employees, with certain statutory restrictions, regardless of whether or not they are having individual contributions deducted from their pay. NOT to be used in conjunction with 3D. For set up information please go to the Customer

Support Website

– Support – Knowledge Base – Category of Deductions.

COSMPK 3F

13

– Retirement Plan

Company Match Simple Pension Plan

Employer matching portion of a SIMPLE 401k plan. Employers can match 100% of the employee’s first 3% deduction. An alternative of not less than 1% can be used in any 2 out of 5 years with proper notification. NOT to be used in conjunction with 3E. For set up information please go to the Customer Support

Website

– Support – Knowledge Base – Category of Deductions.

PERSI 3G PERSI Retirement Plan

13-Retirement Plan

Public Employee’s retirement plan of Idaho

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PERSI$ 3H PERSI Retirement $$

13-Retirement Plan

Public Employee’s retirement plan of Idaho

SMPIRA 3I

03, 05 & 12

– Code S

13

– Retirement Plan

Simple IRA

Simplified Pension Plan deductions for SIMPLE IRA plans beginning. Same explanation 3B and 3C, except these are for IRAs, with 3I being up to 3%, 3J being any excess. Always use a limit of $999,999.99 when setting Pension up this code. The Annual PayChoice Year End release will automatically update any federal limits that have changed for the coming year. For set up information please go to the Customer Support Website

– Support – Knowledge Base –

Category of Deductions.

SMPIRA 3J

03, 05 & 12

– Code S

13

– Retirement Plan

Same as Deduction Code 3I.

Simple IRA

EX401K

14

3K Post Tax 401(k) Contributions

After-tax employee contributions to a savings/investment plan typically coupled with a 401(k) plan. As this accumulator is presently configured, it is simply a deduction. There are no dollar limits in place. In addition, there is no tax or reporting implications as presently configured. CAUTION: Before using this accumulator, be sure you understand the contribution limits of the employer’s plan, as spelled out in the plan prospectus or other documentation. IF the plan contains dollar limits on this aftertax contribution due to it’s affiliation with a

401(k) or other tax-deferred program, please contact Payroll Associates before using this accumulator. EX401K, Code 3K, is based on a fixed dollar application.

A comparable deduction accumulator, ATSAVE, Code 28, functions as a percentage application.

NOTE: Although this accumulator contains the letters “EX,” DO NOT confuse this with the concept of “excess contributions” to a 401(k), those being contributions in excess of the dollar limit which must subsequently be withdrawn and included in income for the year to which the “excess contribution” applies.

PERI$$ 3L PERSI Wage Amounts

Accumulates PERSI eligible wages for Public Employee’s Retirement System of

Idaho

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MSA 3M Medical Savings Accounts

Medical Savings Accounts. This accumulator has been established to handle

EMPLOYEE CONTRIBUTIONS to MSA accounts, but it currently has no functional capability. Keep in mind that EMPLOYEE CONTRIBUTIONS to MSAs are typically simply an employee deduction with no Federal tax or reporting requirements. Most state programs in effect prior to the Federal legislation had no W-2 or other reporting requirements on behalf of the employer. If you become aware of state-level MSA programs with W-2 or payroll-related requirements, please contact Payroll Associates. See COMSA, Code 3N, for details concerning EMPLOYER CONTRIBUTIONS. Be aware that employee and employer contributions CANNOT be made in the same year. Also, see IRS Pub

969.

COMSA

12

– Code R

3N ER Contributions MSA

EMPLOYER CONTRIBUTIONS to a Medical Savings Account. Be aware that employer and employee contributions CANNOT be made in the same year. This accumulator has no Federal income tax or withholding requirements. The only

Federal requirement is for the EMPLOYER CONTRIBUTION to be reported in W-

2 Box 12, coded R. If you become aware of specific state reporting/taxation requirements for EMPLOYER CONTRIBUTIONS, please contact Payroll

Associates. See IRS Pub 969. If this is an IL Qualified Plan, please make sure to edit the employee’s W-2 to include the COMSA amount in Box 14. Please refer to Chapter 6 for instructions on editing the W-2.

COHSA

12

– Code W

3O ER Health Savings Account

Employer contributions to Health Savings Accounts are deductible like any other qualified corporate health benefit payment, but the amounts must be reported in

BOX 12 of the 2004 Form W-2. Unlike the Archer MSA an employer, or an employee or both can open an HSA. (Does not reduce taxable wages for Fed,

Some states COHSA are included in taxable wages.)

HSA 3P EE Health Savings Account

This accumulator has been established to handle EMPLOYEE

CONTRIBUTIONS to HSA accounts. (Post tax deduction). Unlike an ARCHER

MSA, either an employer, or an employee, or a combination of both can open an

HSA. Tax credit is taken on the EE 1040 return at the end of the year.

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401A

Code Description

3Q

MA Teacher’s Retirement

5 & 14

This accumulator was established for the specific situation where teachers, in this case members of the Massachusetts Teachers’ Retirement Board; make contributions to their Section 401(a) annuity savings account retirement plan.

These contributions are subtracted from Gross in deriving Box 1 Wages and Box

3 Social Security Wages. These contributions are, however, taxable for

Medicare and appear in Box 5, Medicare Wages. NOTE: There are other programs similar to this, possibly even within Massachusetts, which could have other taxation parameters. If you acquire a client participating in a 401(a) program, be sure you fully understand the taxing implications. If their situation is different from the one described in this paragraph, contact Payroll Associates.

401ASR

03, 05 & 14

3R PERA-401 (a)

PERA-401 (a). PERA is a tax-qualified plan under section 401(a) Code. Federal and State taxes on contributions are deferred until the member withdrawals funds or receive a lump-sum distribution. PERA is Social Security and Medicare taxable. PERA = Public Employees Retirement Association (in Minnesota).

SEPMA

03 & 04

3S MA SEP FOR S CORP OWNER

Sep plan not taxable for FW and state except for MA.

ILMSA

14

3T MSA Illinois ER Contribution

Illinois employer contributions to a MSA plan that does not qualify for federal purposes. Please call for additional assistance. This is a very unique situation.

If the IL plan qualifies for federal purposes please use Deduction Code 3N

COMSA.

CO403B 3V

13

– Retirement Plan

Company Match for 403(b)

Employer matching contributions to 403(b) Salary Reduction Plans for Private

Schools.

403B$$ 3W 403(b) Wage Accumulator

403(b) wage accumulator for 403(b) Salary Reduction Plans for Private Schools.

WIHSA

12

– Code W

3X WI Contribution to HSA

Employee Health savings account taxable for WIUC and W/H

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W-2 BOX # Code

401AKL 3Y

03, 05 & 12

– Code D

Description

401A KRS Taxable for Louisville

401k that is taxable in Louisville, KY

401AKF 3Z

03, 05 & 12

– Code D

401A KRS PUR SER.CR TX Louisville

401k that is taxable in Louisville, KY

CAFE1 40 Medical Section 125

Pre-tax deduction for MED 125 plans or other employer Cafeteria plans.

Reduces taxable wages for all taxes with the exception of some state unemployment wage bases. NOTE: Illinois clients should only use Code 40 and

46, CAFE1 for their medical portion on section 125; dental and flex spending, use

CAFE3, 4 or 5 or 6. PA clients should use these accumulators for Premium

Only Plans (POP) that are exempt from taxation by the State of PA. PA locals do not allow this same exclusion and tax.

CAFE2 41 Medical Section 125

Same as CAFE1,3,4,5 & 6 except taxable for some states as income and/or unemployment.

CAFE3 42 Medical Section 125

Same as CAFE1, Deduction Code 40 and 46; however, with the exception of some state. Please see Deduction Code 40 and 46.

CAFE4 43 Medical Section 125

Same as CAFE1, Deduction Code 40 and 46; however, with the exception of some state. Please see Deduction Code 40 and 46.

CAFE5 44 Medical Section 125

Some states. Same as CAFE1, Deduction Code 40 and 46; however, with the exception of Please see Deduction Code 40 and 46.

CAFE6 45 Medical Section 125

Same as CAFE1, Deduction Code 40 and 46. CAUTION: New Jersey UC IS

CONSIDERED TAXABLE IF THIS CODE IS USED; always use Deduction Code

40 or 46.

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CAFE1 46 Medical Section 125

Pre-tax deduction for MED 125 plans or other employer Cafeteria plans.

Reduces taxable wages for all taxes with the exception of some state unemployment wage bases. NOTE: Illinois clients should only use Code 40 and

46, CAFF1 for their medical portion on section 125; dental and flex spending, use

CAFE3, 4 or 5 or 6. PA clients should use these accumulators for Premium

Only Plans (POP) that are exempt from taxation by the State of PA. PA locals do not allow this same exclusion and tax.

CAFE7

10

47 Section 129 Dependent Care

That portion of a Cafeteria Plan pre-tax deduction that is used for section 129

Dependent Care Assistance payments.

CAFE9

10

48 Section 129 Dependent Care

That portion of a Cafeteria Plan pre-tax deduction that is used for section 129

Dependent Care Assistance payments PAID BY THE EMPLOYER.

HSACAF 49 Health Savings Account ER Portion

12-Code W

Health Savings Account Cafeteria Plan contributions by the employer taxable for

WI W/H & PA W/H and PA Locals.

COSRSP 4A

13

– Retirement Plan

SARSEP ER Contributions

Employer contributions to an employee SARSEP Retirement Plan. No new

SARSEPs were established after 12-31-96. However, existing SARSEPs can continue to accept new enrollees as well as current year contributions.

SRSP$$ 4B SARSEP Eligible Wages

Accumulates SARSEP Eligible Wage computation calculated as a memo deduction taking 100% of Gross Pay minus those earnings types not eligible.

CO457

12

– Code G

4C Non-Qualified Plan ER Contributions

Employer Contributions to an Employee Non-Qualified Retirement Plan. If an employee has a contribution and a company matching contribution, the company match portion will print on a second W-2.

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W-2 BOX #

RABTRS

Code Description

4D Rabbi Trust Pension Plan

03, 05 & 11

Rabbi Trust Pension Plan will be reported as a Non-Qualified Plan. Employee deferrals (which are non-forfeitable) to a Rabbi Trust are to be excluded from Box

1 and included in Boxes 3 and 5 of W-2. Box 11 is to include a reference to a non-qualified Rabbi Trust. Employer contributions are not reportable on the W-2.

(For reference, contributions by an employer to a non-qualified plan are not deductible on the business income tax return of the employer.) Revenue

Procedure 92-64 provides model trust provisions that the taxpayer may adopt to create a rabbi trust.

NQEEDF

03, 05 & 14

4E Non-Qualified EE Elective Deferral

Nonqualified Employee Elective Deferral. To be used for an employee contribution into a Nonqualified plan. This accumulator can be used for plans which are identified by a variety of titles, such as “deferral plans,” “wrap-around plans,” “Ineligible plans,” etc. There are rather specific requirements that must be adhered to by the employer in order to qualify for the taxing treatment set up by this accumulator. The meeting of these requirements is the responsibility of the employer in his employment relationship with the employee. Use this accumulator ONLY if you are confident it meets the explicit needs of your client.

A PA licensee set up this accumulator initially for use. BASE1 treats NQEEDF as a reduction of Federal wages. NQEEDF has been added back to the PA and

NJ state wage definitions, along with certain locals being used by the requesting licensee. Keep in mind that most states begin their individual income tax return calculations by looking at Federal AGI. If it becomes necessary to add back

NQEEDF for a specific state or local tax, please contact Payroll Associates.

NOTE: This includes 457(f) plans.

NJTB39 4G Cafeteria Plan Deductible for NJ

Generally CAFE plans are NOT deductible from wages for NJ. However, there is one very unique circumstance, discussed in NJ Technical Bulletin #39, which does permit a reduction of taxable income IF, AND ONLY IF, the employer meets the requirements of NJ TB#39. USE THIS IN THESE UNIQUE

CIRCUMTANCES ONLY. This deduction code will reduce wages in Box 01, 03 and 05 and NJ State wages.

SEC529 4I Section 529 Contributions

14

Employee after-tax contributions for a Section 529 Tuition Plan.

SEC132 4J Section 132 Transit Pass

Pre-Tax deduction for Section 132 Transit passes.

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SC132M 4K Section 132 Transit Pass

Pre-Tax deduction for Section 132 Transit passes; effective 2012 this is the same as code 4J. Prior to 2012 this was taxable for MA Income Tax purposes.

CAFAFL

03 & 05

4L Medical Section 125

Cafeteria plan, Section 125, taxable for Social Security and Medicare wages

ONLY.

CAFNWT

03 & 05

4M Medical Section 125

Cafeteria plan, Section 125, not taxable for Federal but taxable for Social

Security, Medicare, State and Local wages.

HSACEE

12

– Code W

4N Health Savings Account EE portion

Health Savings account for a Pre-Tax Cafeteria Plan contribution by the

Employee. (Taxable for WI).

DPPREM 4P Domestic Partner Medical Prem.

01, 03, 05 & 16

Domestic Partner cost of insurance premium. This code is to be used when the state follows the Federal definition and does not allow the premium to be offer on a pre-tax basis.

See code 6G for the premium when the state does not follow the

Federal definition and allows a pre-tax deduction.

4Q 409(a) Non-Qualified Deferral 409ANQ

Compensation

03 & 05

12-Code Y

Reporting of the yearly deferrals under a section 409A non-qualified compensation plan.

1099DF

1099misc-BOX 5A

4R Section 409(a) Deferrals

Enter the amount of the total deferrals during the year of at least $600 for the non-employee from all nonqualified deferred compensation (NQDC) plans subject to the provisions of section 409A. The deferrals during the year include earnings on the current year and prior year deferrals.

COPERS 4S Company PERSI Retirement Match

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COROTH

Code Description

4T Company Match Roth401 (k) Pension Plan

13-Retirement Plan

Employer matching contributions are pre-tax and will continue to go into a regular

401k account.

PTXRTH 4U ROTH 401(k) Plan Flat $

12 Codes AA

Designated Roth contributions to a section 401(k) plan. (Same as 4V).

PTXRTH

Box 12 Code AA

4V ROTH 401(k)

Roth 401(k) accounts are funded with POST TAX DEDUCTIONS. (Withdraws can be made tax free after age 591/2 if the account has been held for at least

5yrs.) The base accumulator 401K$$ accumulates the eligible wages (35) and should be joined to 4V.

RTHKCU 4W ROTH 401(k) Catch-Up Flat $

Accumulates the catch-up contributions to be made by anyone reaching age 50

Before the end of the calendar year. This is a POST TAX DEDUCTION. The base accumulator 401KC$ accumulates the eligible wages (EB) and should be joined to 4W.

RTHKCU 4X ROTH 401(k) Catch-Up

Accumulates the catch-up contributions to be made by anyone reaching age 50 before the end of the calendar year. This is a POST TAX DEDUCTION. The base accumulator 401KC$ accumulates the eligible wages (EB) and should be joined to 4X.

SNGLEK

03, 05 & 12-Code D

4Y SINGLE (k) Salary Reduction Plan

13- Retirement Plan

A Single Participant 401(k) plan is available to self-employed individuals or businesses with no employees other than their spouse. Always use a limit of$999,999.99 when setting up this code. The Annual PayChoice Yearend release will automatically up date any federal limits that have changed for the coming year.

SNGLCU 4Z

03 & 05, 12

–Code D

SINGLE (k) Catch-Up Contributions

13-Retirement Plan

Participants of Single-participant 401(k) plans may also take advantage of the new “age-50 catch-up” contributions, provided they qualify.

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403B 50

03 & 05, Box 12

– Code E

13

– Retirement Plan

Description

Section 403(b)

Section 403(b) Salary Reduction Agreement employee contributions. Elective deferrals. NOTE: Under certain circumstances, as spelled out in the specific

403(b) plan documents, a long-term plan participant may be allowed to contribute

“additional elective deferrals” which can total cumulatively up to $15,000, based on years-of-service and other plan parameters. The administrator of the plan spells out details to the employee on an annual basis. In these situations, use the conventional 403(b) accumulator to account for regular annual plan contributions federal limit. Then, to withhold the “additional deferral” in excess of the conventional annual limit, use one of the other available deduction codes, but change the accumulator to 403B. The proper control of this secondary accumulator will require close cooperation between the service bureau and the employer.

457

03 & 05

12

– Code G

51 Section 457(b) EE Contributions

Section 457(b) employee deferral contributions. Elective deferrals to a state or local government, or other tax-exempt organization, deferred compensation plan.

NOTE: For 457(f) plans, use Deduction Code 4E

– NQEEDF.

408K6 52

03 & 05

12

– Code F

13

– Retirement Plan

Section 408(k) 6

Section 408(k) (6) Salary Reduction Simplified Employee Pension Plan. (See

SARSEP, Code 39.) Employee contributions/elective deferrals.

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W-2 BOX #

501C

Code Description

53 501(c) Non-Profit

01, 03 & 05

12

– Code H

13

– Retirement Plan

501C Tax Deferred Non-Profit Organization Deductions. IRC Section 501(c) (18)

(D) employee contributions/elective deferrals to a tax-exempt organization plan funded only by employees. (“Tax-exempt organization” refers to a specific list of types of Deferred Comp & Pension organizations enumerated in the IRC.

Certain unions also offered these plans to their members, with plans often established prior to 1959.) This item is subtracted from Gross in deriving Base 1, but is added back into W-2 Box 1 for reporting purposes only. For information purposes, be aware that this satisfies the Federal W-2 instructions as published, which include a clarifying comment indicating that the taxpayer will subsequently deduct this amount in arriving at Adjusted Gross Income (AGI) on their individual income tax return. This accumulator should be sequenced in PayChoice, Above

Federal Withholding code FW

457NQ 54 Distributions from a Non-Qualified Plan

01 & 11

DISTRIBUTIONS from non-qualified plan or section 457 plans. Although the distribution amount is an earning for the employee, in PayChoice entering the amount in Data Entry Using the F7 adjustment screen must enter the amount as

Deduction Code 54. Be sure to enter the distribution as a POSITIVE amount in the F7 screen. NOTE: If this in the ONLY entry for an employee and Federal

Withholding Tax is entered, the FWT will NOT flow through to the 1st page of the

941 returns. However, it will appear on the 941 Schedule B. To avoid this situation, enter .01cent in a valid earnings code and offset with .01 cent in a Misc.

Deduction.

414H 55 414(h) Contributions

03 05 & 14

414(h) employee contributions to certain state plans. Currently included in state wages for AL, IA, MA, NJ and NY.

TSA 56

03 & 05

12

– Code E

13

– Retirement Plan

Tax Sheltered Annuity

Tax Sheltered Annuity - 403(b) plans. This accumulator was established to accommodate the needs of clients who preferred the TSA terminology, rather than reference to the IRS code designation.

HOUSNG 57 Clergy Housing

14

Clergy housing deduction allowance reportable in W-2 Box 14.

68

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HOUSE

Code Description

58 Housing Allowance

14

Housing Allowance at 66%. This memo deduction is used to calculate 66% of the Lodging for California Workers Comp reporting.

MEALNT 59 Non-Taxable Deduction

Meal deductions which are non-taxable.

RHS$$$ 5A Retirement Health Savings

Box 14

RHSEE

Box 14

5B Retirement Health Savings

CORHS

Box 14

SCP132

5C Co Retirement Health Savings

5D NON TX TRANS PASS PHILADELPHIA

HSACU 5E Health Savings Catch-Up 55+

Additional contribution if you are an eligible individual, who is age 55 or older, there is a yearly limit that you can contribute. Post tax deduction.

CO457F

03 & 05

5F Company Match 457

Company match for 457 Taxable for Social Security and Medicare wages.

414D

03, 05 & 14

5G State Pension Plan 414(d)

501CUN

RTHIRA

HSAC55

5H

5I

5J

501 (C) (18) (D) PENSION

ROTH IRA

HSA CATCH UP FOR A CAFE PLAN

5Q

“NON QUAL ELECTIVE DEFERED

NQEDFN

415C$$

415C

401KPR

5R

5S

5T

Deferred Comp $ LIMIT

415 Deferred Comp

401(k) for Puerto Rico

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W-2 BOX #

403RTH

12

401ACL

403RCU

NQDFNT

Code

5V

5W

5X

5Y

Description

403(b) ROTH Deduction

401A CLERGY PENSION

403(b) ROTH Catch-Up

NON QUALIFIED DEFFERED COMP

COSEP

MILAGE

12

– Code L

5Z

60

CO SEP EMPLOYER CONTRIBUTION

Non-Taxable Business Expense

Used as a reverse deduction for the non-taxable part of employee business expense reimbursements if the payments are made via a per diem or mileage allowance. For further details, see Earnings Code 36.

HRA 61 501 Health Reimbursement Account

Box 01 and 14

The cost of the health and accident insurance premiums made on behalf of it’s greater than 2% S corporation shareholder-employee is deductable by the S corporation and reportable as additional compensation to the shareholder. Not subject FICA/Med and FUTA taxes.

457RTH 6D 457 ROTH

Sponsors of governmental 457(b) plans that have added a ROTH account to their plans.

DPPTPM

01, 03, 05 & 16

6G Domestic Partner Medical Prem.

Domestic Partner cost of insurance premium. This code is to be used when the state does not follow the Federal definition and allows the premium to be offered on a pre-tax basis See code 4P for the premium when the state follows the

Federal definition and does not allow a pre-tax deduction. *When using this

deduction code, it must be sequenced before the applicable taxes on the

Deduction/Tax Sequencing screen.

COHLTH 89 ER Paid Health Benefits

Employer paid Health/Medical benefits that may be reportable at some time in the future.

401KLN 90 401(k) Loan

401(K) Loan. Goal type deduction.

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414HLN 91 414(h) Loan

414(H) Loan. Goal type deduction.

CLRCAF 9D Clergy Cafeteria Deductions

Cafeteria plan/flex spending deduction for Clergy who are NOT Social

Security/Medicare taxable.

CLRDEP 9E Clergy Dependent Care

CLRHSA

CL403B

9F

9G

Clergy Pre-Taxed HSA

Clergy 403(b)

ERHCST

12

– Code DD

9H Employer Healthcare Cost

Used for the W-2 reporting of the aggregate cost of applicable employer sponsored health insurance coverage. Reporting is optional in 2011.

LTD BL Long Term Disability

CHSUPP ** Child Support

Child Support % and/OR flat dollar amount payment deductions. Deduction

Code C1, C2, C3, C4, C5, C6, C7 and C8.

401ACE CE CERS for Kentucky Employee Contribution

Employee contributions to the County Employees Retirement System (CERS), which is a qualified benefit plan under Section 401(a). This is taxable to the

Kentucky localities.

PENSN2 CP Company Paid Pension

Company paid pension contributions payments into a qualified pension plan.

Can also use Deductions Code 36.

401ACR CR CERS for Kentucky Employer Contribution

Employer contributions to the County Employees Retirement System (CERS), which is a qualified benefit plan under Section 401(a).

CHSUPP CS Child Support

Child Support % and/OR flat dollar amount payment deductions.

DEPCRE

401KAB

D3

DO

Dependent Care over limit

ASDF

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STUB

STUB

ERRA$7

ERRA$8

ERRA$9

ERRA$1

ERRA$2

ERRA$3

Code

DP

DQ

DR

DS

DT

E4

E5

E6

Description

NJ Private Plan Deduction

NJ FML Private Plan

USERRA Wage Limit 2007

USERRA Wage Limit 2008

USERRA Wage Limit 2009

USERRA Wage Limit 2001

USERRA Wage Limit 2002

USERRA Wage Limit 2003

ERRA$4

ERRA$5

ERRA$6

E7

E8

E9

401KC

03 & 05

12

– Code D

EA

13 - Retirement Plan

USERRA Wage Limit 2004

USERRA Wage Limit 2005

USERRA Wage Limit 2006

401(k) Catch-Up Contributions

The Economic Growth and Tax Relief Act of 2001 (EGTRA) allows individuals age 50 and older to make catch-up contributions to various tax-favored retirement plans beginning January 1, 2002. This act allows catch-up contributions to be made by anyone reaching age 50 before the end of the calendar year. For setup instructions please go to the Customer Support

Website, Support, and Knowledge Base, select the Deduction Category and select “Catch-Up Contributions for Pension Plans”.

401KC$ EB 401(k) Catch-Up Wage Accumulator

Accumulates the 401KC Catch-Up Eligible Wages. For setup instructions please go to the Customer Support Website, Support, and Knowledge Base, select the

Deduction Category and select “Catch-Up Contributions for Pension Plans”.

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SARSPC

03 & 05

Code

EC

Description

SARSEP Catch-Up Contributions

12-Code F

13 - Retirement Plan

The Economic Growth and Tax Relief Act of 2001 (EGTRA) allows individuals age 50 and older to make catch-up contributions to various tax-favored retirement plans beginning January 1, 2002. This act allows catch-up contributions to be made by anyone reaching age 50 before the end of the calendar year. For setup instructions please go to the Customer Support

Website, Support, and Knowledge Base, select the Deduction Category and select “Catch-Up Contributions for Pension Plans”.

SARSC$ ED SARSEP Catch-Up Wage Accumulator

Accumulates the SARSEP Catch-Up Eligible Wages. For setup instructions please go to the Customer Support Website, Support, and Knowledge Base, select the Deduction Category and select “Catch-Up Contributions for Pension

Plans”.

408K6C EE

03 & 05

12

– Code F

13 - Retirement Plan

408(k) 6 Catch-Up Contributions

The Economic Growth and Tax Relief Act of 2001 (EGTRA) allows individuals age 50 and older to make catch-up contributions to various tax-favored retirement plans beginning January 1, 2002. This act allows catch-up contributions to be made by anyone reaching age 50 before the end of the calendar year. For setup instructions please go to the Customer Support

Website, Support, and Knowledge Base, select the Deduction Category and select “Catch-Up Contributions for Pension Plans”.

403BCU EF

03 & 05

12

– Code E

13 - Retirement Plan

403(b) Catch-Up Contributions

The Economic Growth and Tax Relief Act of 2001 (EGTRA) allows individuals age 50 and older to make catch-up contributions to various tax-favored retirement plans beginning January 1, 2002. This act allows catch-up contributions to be made by anyone reaching age 50 before the end of the calendar year. For setup instructions please go to the Customer Support

Website, Support, and Knowledge Base, select the Deduction Category and select “Catch-Up Contributions for Pension Plans”.

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BASE ACCUM/

W-2 BOX # Code Description

457CU EG 457 Catch-Up Contributions

03 & 05

12

– Code G

The Economic Growth and Tax Relief Act of 2001 (EGTRA) allows individuals age 50 and older to make catch-up contributions to various tax-favored retirement plans beginning January 1, 2002. This act allows catch-up contributions to be made by anyone reaching age 50 before the end of the calendar year. For setup instructions please go to the Customer Support

Website, Support, and Knowledge Base, select the Deduction Category and select “Catch-Up Contributions for Pension Plans”.

501CCU EH 501(c) Catch-Up Contributions

01, 03 & 05

12

– Code H

13 - Retirement Plan

The Economic Growth and Tax Relief Act of 2001 (EGTRA) allows individuals age 50 and older to make catch-up contributions to various tax-favored retirement plans beginning January 1, 2002. This act allows catch-up contributions to be made by anyone reaching age 50 before the end of the calendar year. For setup instructions please go to the Customer Support

Website, Support, and Knowledge Base, select the Deduction Category and select “Catch-Up Contributions for Pension Plans”.

414HCU

03 & 05

EJ 414(h) Catch-Up Contributions

The Economic Growth and Tax Relief Act of 2001 (EGTRA) allows individuals age 50 and older to make catch-up contributions to various tax-favored retirement plans beginning January 1, 2002. This act allows catch-up contributions to be made by anyone reaching age 50 before the end of the calendar year. For setup instructions please go to the Customer Support

Website, Support, and Knowledge Base, select the Deduction Category and select “Catch-Up Contributions for Pension Plans”.

TSACU EK

03 & 05

12

– Code E

13 - Retirement Plan

TAS Catch-Up Contributions

The Economic Growth and Tax Relief Act of 2001 (EGTRA) allows individuals age 50 and older to make catch-up contributions to various tax-favored retirement plans beginning January 1, 2002. This act allows catch-up contributions to be made by anyone reaching age 50 before the end of the calendar year. For setup instructions please go to the Customer Support

Website, Support, and Knowledge Base, select the Deduction Category and select “Catch-Up Contributions for Pension Plans”.

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BASE ACCUM/

W-2 BOX #

SMPICU

Code

EN

03 & 05

12

– Code S

13 - Retirement Plan

Description

SIMPLE IRA CATCH-UP CONTRIBUTION

The Economic Growth and Tax Relief Act of 2001 (EGTRA) allows individuals age 50 and older to make catch-up contributions to various tax-favored retirement plans beginning January 1, 2002. This act allows catch-up contributions to be made by anyone reaching age 50 before the end of the calendar year. For setup instructions please go to the Customer Support

Website, Support, and Knowledge Base, select the Deduction Category and select “Catch-Up Contributions for Pension Plans”.

SIMPLE 401(k) Catch-Up Contributions SMPKCU

03 & 05

12

– Code D

EP

13 - Retirement Plan

The Economic Growth and Tax Relief Act of 2001 (EGTRA) allows individuals age 50 and older to make catch-up contributions to various tax-favored retirement plans beginning January 1, 2002. This act allows catch-up contributions to be made by anyone reaching age 50 before the end of the calendar year. For setup instructions please go to the Customer Support

Website, Support, and Knowledge Base, select the Deduction Category and select “Catch-Up Contributions for Pension Plans”.

SMPCU$ EQ SIMPLE Catch-Up Wage Accumulator

Accumulates the SIMPLE IRA AND 401K Catch-Up Wage Accumulator. For setup instructions please go to the Customer Support Website, Support,

Knowledge Base, s elect the Deduction Category and “Catch-Up Contributions for

Pension Plans”.

403BCL ER

03 & 05

12

– Code E

13

– Retirement Plan

Same as Deduction Code EF.

403(b) Life Time Catch-Up

414DCU

03, 05 & 14

EU 414(d) Catch-Up Contribution

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BASE ACCUM/

W-2 BOX #

USERA1

03 & 05

Code

EV

Description

USERRA Military Catch-Up 2001

12-Code D01

A rehired Veteran must be permitted to make up missed contributions required to earn a benefit accrual for the military service period. A rehired veteran has up to three times the period of service-not to exceed 5 years to make up missed employee contributions. The amount of makeup contributions is subject to the limits that would have applied during the military service period.

USERA2

03 & 05

12-Code D02

EW USERRA Military Catch-Up 2002

A rehired Veteran must be permitted to make up missed contributions required to earn a benefit accrual for the military service period. A rehired veteran has up to three times the period of service-not to exceed 5 years to make up missed employee contributions. The amount of makeup contributions is subject to the limits that would have applied during the military service period.

USERA3 EX USERRA Military Catch-Up 2003

03 & 05

12-Code D03

A rehired Veteran must be permitted to make up missed contributions required to earn a benefit accrual for the military service period. A rehired veteran has up to three times the period of service-not to exceed 5 years to make up missed employee contributions. The amount of makeup contributions is subject to the limits that would have applied during the military service period.

USERA4

03 & 05

EY USERRA Military Catch-Up 2004

12-Code D04

A rehired Veteran must be permitted to make up missed contributions required to earn a benefit accrual for the military service period. A rehired veteran has up to three times the period of service-not to exceed 5 years to make up missed employee contributions. The amount of makeup contributions is subject to the limits that would have applied during the military service period.

USERA5

03 & 05

12-Code D05

EZ USERRA Military Catch-Up 2005

A rehired Veteran must be permitted to make up missed contributions required to earn a benefit accrual for the military service period. A rehired veteran has up to three times the period of service-not to exceed 5 years to make up missed employee contributions. The amount of makeup contributions is subject to the limits that would have applied during the military service period

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BASE ACCUM/

W-2 BOX #

USERA6

03 & 05

Code

F1

Description

USERRA Military Catch-Up 2006

12-Code D06

A rehired Veteran must be permitted to make up missed contributions required to earn a benefit accrual for the military service period. A rehired veteran has up to three times the period of service-not to exceed 5 years to make up missed employee contributions. The amount of makeup contributions is subject to the limits that would have applied during the military service period

COFPPA

USERA7

USERA8

F2

F3

F4

Match FPPA Benefit

MILITARY CATCH-UP 2007

MILITARY CATCH-UP 2008

USERA9

FIERCW

F5

F7

MILITARY CATCH-UP 2009

FICA Credit Wages 2010

NOTAX

FPPADD

FC FICA Tax Credit on TIPS

FPPA

FD

Fire & Police Disability Deduction.

FP

Fire & Police Disability Deduction

Fire & Police Pension

Fire & Police Pension.

NOCITY OC Wages Paid to Non-Residents

Wages paid to a non-resident employee for working outside of the tax authority city. Reduces local/city taxable wages. Stored as a MEMO deduction in

PayChoice. See Philadelphia. (Also, see Earnings Code 81.)

OPTTAX

14

OP Occupational Privilege Tax

Occupational Privilege Tax Code. Please refer to the specific state setup found on the Customer Support Website

– Support – Knowledge Base – Category of

States.

ORWCWG OW Oregon Workers Compensation

Oregon workers compensation code. Please refer to the Oregon State setup.

Please refer to the specific state setup found on the Customer Support Website

Support

– Knowledge Base – Category of States.

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BASE ACCUM/

W-2 BOX #

ORWCWG

Code Description

OX Oregon Workers Compensation

Oregon workers compensation code. Please refer to the Oregon State setup.

Please refer to the specific state setup found on the Customer Support Website

Support

– Knowledge Base – Category of States.

ORWBFH OY Oregon WGF Hours

COPERA P2

Company Match PERA Benefit

ARSR PD

Match Pera Benefit

ARIZONA STATE RETIREMENT

PERA PE PUBLIC EMP. RETIRMENT ASSOCIATION

Public Employee’s Retirement Association

KSPERA PF KPERS

03,05,16 and Box14 of the W-2

Kansas Public Employees Retirement fund. Not taxable for FWT.

COKPER PG COKPERA

Employer contribution to the Kansas Public Retirement fun.

MESEAS SW Maine Seasonal Wages

Maine Seasonal Wages

MENSEA SY Maine Non-Seasonal

Maine Non-Seasonal Wages

SSXSNP SZ Company Same Sex Premium

Same Sex cost of insurance premium. This code is to be used when the state does not follow the Federal definition and does not allow the premium to be offer on a pre-tax basis.

RRHR_1 T6 Railroad Payrolls

Railroad payrolls; other deductions tax may be used are Codes T2, T4 and T5.

Please call Payroll Associates for additional information.

RRHR_2 T7 Railroad Payrolls

Railroad payrolls; other deductions tax may be used are Codes T2, T4 and T5.

Please call Payroll Associates for additional information.

SSTIPX TP Alien Tips Exc. From FICA

Deduction used to exclude credit tips when FICA/Med is turned off. Only use if this is the situation.

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BASE ACCUM/

W-2 BOX # Code Description

VTHRSW VX VT Hours for Health

Deduction used to report hours for the Vermont Health Care.

NMWC$$

NMWC

W1

W2

New Mexico Workers

’ Compensation

New Mexico Workers

’ Compensation

NMWC$$ W3 New Mexico Workers

’ Compensation

NMWC

WCOFF$

W4 New Mexico Workers

’ Compensation

W5 Workers

’ Compensation

NVWC$$ W6 Nevada Workers

’ Compensation

WAWCWG W7 Washington Workers

’ Compensation

Please refer to the specific state setup found on the Customer Support Website

Support

– Knowledge Base – Category of States.

WAWCWG W8 Washington Workers

’ Compensation

Please refer to the specific state setup found on the Customer Support Website

Support

– Knowledge Base – Category of States.

NVWC$$ W9 Nevada Workers

’ Compensation

WRKEXP WE Workers

’ Compensation Excluded Dollars

This code can be used in conjunction with Deduction Code WC

WCOFF WJ Workers

’ Compensation

Ohio Exempt WC Wages

WCOFF WK

Construction Exempt WC Dollars

Workers

’ Compensation

WCOFF$

WC Officer Wages

WO Workers

’ Compensation

STUB Pay Stub Print

No taxable or W-2 implications. STUB forces deduction to print YTD on checks stubs. This codeword may ONLY be inserted for deductions that do NOT already have an existing Base Accumulator. STUB also includes PayChoice Earnings

Codes S2, S3 and S4. (These codes appear in the Master Earnings table.

SICBAL Pay Stub Print

Used to print sick balance on the 8 ½ by 11” check.

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BASE ACCUM/

W-2 BOX # Code Description

VACBAL Pay Stub Print

Used to print vacation balance on the 8 ½ by 11” check.

PERBAL Pay Stub Print

Used to print personal balance on the 8 ½ by 11” check.

CHARTY W-2 Box 14 Print

Used for any charity deductions you want to report in box 14. This can be added to any deduction code.

FICA Count ** FICA Hire Count

Codes 6A, 6B, and 6C are used to record employees eligible for the FICA Hire

Credit in 2010

Internal Use ** Internal Use

Codes KA through KI, KM, KN, KP, KQ, KR, KT, KU, KV, NN, NP, NQ, NW, QA through QG, QI, QL, QM, QN, QP, QR, and QS are reserved.

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BASE ACCUM/

W-2 BOX # Code Description

Do Not Use Deduction Codes

COIRA 29 DO NOT USE

NOT CURRENTLY USED. Employer-paid contribution into an IRA funded pension plan. May be part of taxable base for unemployment in some states.

AFTER TAX DEDUCTION.

ADCCAF 2M DO NOT USE

DOMPRE 2N DO NOT USE

Domestic Partner Medical Premium.

– Adoption as part of Cafe

QTRD 3U DO NOT USE

Qualified Tuition Reduction. Setup for a specific client.

HWOWNR 4F DO NOT USE

Health and Welfare Special deduction

CAFTRS 4H DO NOT USE

Cafeteria Plan for TRS.

FRINGC 5K DO NOT USE

Cafe Fringe, please use Earnings Code 54 or Earnings Code 5K.

403B2 5L DO NOT USE

03 & 05

12

– Code E

13- Retirement Plan

Special Retirement plan that is excluded from FUTA and KSUI

457FHC 5M

For Highly Compensated plan

TUTRED 5N

Qualified Tuition Reduction.

DO NOT USE

DO NOT USE

457COF

MA168

5O DO NOT USE

– CO457(F)

5P DO NOT USE

Reduces MA State wages only. Used for Mass Chapter 168 EE contributions.

Setup for a specific client.

CERTRF CF DO NOT USE

Fringe Deduction for Certified Payroll

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BASE ACCUM/

W-2 BOX #

403B2C

03 & 05

12

– Code E

Code

EL

Description

DO NOT USE

13 - Retirement Plan

Special Catch-Up contribution not taxable for FUTA, KSUI and MOUI

WKWORK

Weeks Worked YTD

WW DO NOT USE

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W-2 Box 12 Codes

Base Accum Box 12 Code Base Accum Box 12 Code Base Accum Box 12 Code

FICAUN A SARSEP F 409ADQ Y

S

T

T

V

S

S

Q

R

M

N

N

P

L

L

J

K

V

V

W

W

W

W

W

H

H

H

J

G

G

H

H

G

G

G

G

F

F

F

G

E

E

E

E

D

D

D

D

D

D

D

D

D

D

D

D

F

F

F

F

E

E

E

E

D

D

D

D

C

C

C

CC

B

BB

BB

C

A

AA

AA

B

FPPA

SIMP50

SIMPLE

SMPKCU

SNGLCU

SNGLEK

USERA1

USERA2

USERA3

USERA4

USERA5

USERA6

403B

403B2

403B2C

403B50

FIUN

PTXRTH

RTHKCU

FIMCUN

FMUN

403RCU

403RTH

CLRINS

INSPR2

INSPR3

INSPRM

FIERCW

401K

401K50

401KC

410B

403BCL

403BCU

TSA

TSACU

408CU

408K6

408K65

408K6C

3PSNTX

GPARCH

MILAGE

TOOLCX

UNFICA

UNFIMC

UNMEDC

EXMOVE

NTCPAY

COMSA

SMPI50

SMPICU

SMPIRA

ADOPTN

ADOPTX

STKOP2

SARSPC

SEPMA

SEPP

457

45750

457CU

457FHC

CO457

CO4572

CO457F

501C

501C50

501CCU

501CUN

501CX

3PSNT

STKOP3

STKOPP

COHSA

HSAC55

HSACAF

HSACEE

SUBHSA

409ANQ

409A

409ANC

409ANF

Z

Z

Y

Z

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W-2 Box 13

– Retirement Plans

PayChoice marks Box 13

– Retirement Plans - when any of the following accumulators are used if the employee has Year-To-Date information for the respective accumulator.

401K 401KC 401K50 403B 403B2

403BCL 403B50 403BCU 403RCU 403RTH

408K6C 408CU

501CCU 501CX

408K65

501CUN

410B 501C50

CO401K CO403B

403B2C

408K6

501C

COSIMP

COSIMP2 COSMPK COSRSP PTXRTH RTHKCU SARSEP

SARSPC SEPP SIMPLE SMPICU SMPIRA SEPMA

SNGLEK SIMP50

TSACU

USERA6

SMPI50 SNGLCU SMPKCU TSA

USERA1 USERA2 USERA3 USERA4 USERA5

If it is necessary to check the Retirement Box in situations where one of the accumulators listed above has not been used during the current year, select the

F3 screen for the appropriate employee(s) and select “Y” in the W-2 Pension field.

To check the Statutory Box, go to the employee’s F3 screen. Enter “S” in the

Employment Status Field if the employee is a Statutory Employee.

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Useful IRS Publications

Pub 15

Employer’s Tax Guide (Circular E)

Pub 15-A

Employer’s Supplemental Tax Guide

Pub 15-B

Employer’s Tax Guide to Fringe Benefits

Pub 15-T New Wage Withholding and Advanced Earned Income Credit

Pub 17

Pub 51

Pub 54

Pub 393

Payment Tables (for wages paid through December 2009)

You’re Federal Income Tax

Circular A, Agricultural Employer’s Tax Guide

Tax Guide for US Citizens and Resident Aliens Abroad

Federal Employment Tax Forms

Pub 463 Travel, Entertainment and Gift Expenses

Pub 509 Tax Calendars

Pub 513 Tax Information for Visitors to the US

Pub 515

Pub 517

Withholding Of Tax on Nonresident Aliens

Social Security & Other Information for Members of the Clergy and

Religious Workers

Pub 519

Pub 521

Pub 525

Pub 531

Pub 535

Pub 560

Pub 571

US Tax Guide for Aliens

Moving Expenses

Taxable and Nontaxable Income

Reporting Tip Income

Business Expenses

Retirement Plans For Small Businesses

Tax-Sheltered Annuity Plans

Pub 575

Pub 596

Pension and Annuity Income

Earned Income Credit

Pub 901

Pub 926

Pub 957

Pub 969

US Tax Treaties

Household Employer’s Tax Guide

Reporting Back Pay and Special Wages to the SSA

Health Savings Accounts and Other Tax Favored Health Plans

Pub 1281 Backup Withholding On Missing and Incorrect TINs

Pub 1474 Technical Specifications Guide For Reporting Agent Authorization and Federal Tax Depositors

Pub 1779 Independent Contractor or Employee Brochure

The IRS publications listed above can be obtained by download from www.irs.gov

.

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