Descriptions of Special Handling Codes

The following table describes all special handling codes.

Names

Descriptions

Dependent care

This special handling code table includes all PDBAs that are used to calculate the total amount of dependent care to report on the Federal Social Security Administration (Federal SSA) electronic filing.

Deferred comp (deferred compensation)

This special handling code table includes all PDBAs that are used to calculate the total amount of deferred compensation to report on the Federal SSA electronic filing.

Employee contributions

This special handling code table includes all PDBAs that are used to calculate the various W-2 and 1099 employee contribution amounts.

1099 excess golden parachute

This special handling code table includes all PDBAs that are used to calculate 1099 excess golden parachute amounts.

Fringe benefit

This special handling code table includes all PDBAs that are used to calculate the total amount of fringe benefits that were accrued for reporting on the Federal SSA workfile for electronic filing.

Gross distributions

This special handling code table includes all PDBAs that are used to calculate the W-2 and 1099 gross distribution amounts.

Group term life

This special handling code table includes all PDBAs that are used to calculate the total amount of group term life insurance to report on the Federal SSA workfile for electronic filing.

Wages, tips & other comp (box 1) (wages, tips & other compensation (box 1))

This special handling code table includes all deductions, benefits and accruals (DBAs) that are used to calculate wages, tips, and other compensation (Box 1). Do not enter pay types in this special handling code table.

Medical & healthcare

This special handling code table includes all PDBAs that are used to calculate the various W-2 and 1099 medical and health care amounts.

Non-Employee compensation

This special handling code table includes all PDBAs that are used to calculate the various 1099 amounts for non-employee compensation.

Nonqualified plan income

This special handling code table includes all PDBAs that are used to calculate the nonqualified plan income on W-2 electronic filing.

Nonqualified 457

This special handling code table includes all PDBAs that are used to calculate the total amount of nonqualified 457 amounts to report on the Federal SSA electronic filing.

Pension amount

This special handling code table includes all PDBAs that are used to calculate the pension amounts on 1099-R forms.

1099 rent amounts

This special handling code table includes all PDBAs that are used to calculate the various 1099 amounts for rent.

1099 royalties

This special handling code table includes all PDBAs that are used to calculate the various 1099 amounts for royalties

Substitute payments

This special handling code table includes all PDBAs that are used to calculate substitute payments on the 1099-MISC form.

3rd party income tax

This special handling code table includes all PDBAs that are used to calculate various W-2 amounts for third-party income tax.

Amounts reported in box 19

This special handling code table includes all PDBAs that are added to Local income tax (Box 19).

Other (formerly Prizes & Awards)

This special handling code table includes all PDBAs that are used to calculate various W-2 and 1099 amounts for prizes and awards.

School dist. wage additions (school district wage additions)

This special handling code table includes all PDBAs that are used to calculate various W-2 amounts that are added to Box 18.

Social Security additions

This special handling code table includes all PDBAs that are added to Social Security wages (Box 3).

Medicare additions

This special handling code table includes all PDBAs that are added to Medicare wages and tips (Box 5).

Amounts added to box 10

This special handling code table includes all PDBAs that are used to report Dependent care benefits (Box 10).

Amounts added to box 11

This special handling code table includes all PDBAs that are used to report nonqualified plans (Box 11).

Amounts added to Box 12

This special handling code table includes all PDBAs that are used to report amounts in Box 12 (see instructions for Form W-2).

Amounts added to box 14

This special handling code table includes all PDBAs that are used to report amounts in Other (Box 14).

State wage amounts (box 16)

This special handling code table includes all PDBAs that are added to State wages, tips, and so forth (Box 16).

Local city amounts (box 18)

This special handling code table includes all PDBAs that are added to Local wages, tips, and so forth (Box 18).

Local county (box 18)

This special handling code table includes PDBAs that are added to Local county wages, tips, and so on (Box 18).