Form W-2 Box Info

The following describes each of the balances assigned to various Form W-2 and W-2GU boxes.

These balances are required for end-of-year reporting. Use the Balance Definitions task to manually configure the feeds for those balances that begin with "W2". The remaining balances are fed automatically.

For further info, see Oracle Cloud Human Capital Management for United States: Balance Initialization (1912298.1) on My Oracle Support.

Form W-2 Box Info

Box 1

Box Label	Balance	Additional Info
Wages, Tips, Other Compensation	FIT Reduced Subject Withholdable + FIT Subject Not Withholdable

Box 2

Box Label	Balance	Additional Info
Federal Income Tax Withheld	FIT Withheld

Box 3

Box Label	Balance	Additional Info
Social Security Wages	Social Security Employee Taxable - W2 Social Security Tips

Box 4

Box Label	Balance	Additional Info
Social Security Tax Withheld	Social Security Employee Withheld

Box 5

Box Label	Balance	Additional Info
Medicare Wages and Tips	Medicare Employee Reduced Subject Withholdable

Box 6

Box Label	Balance	Additional Info
Medicare Tax Withheld	Medicare Employee Withheld

Box 7

Box Label	Balance	Additional Info
Social Security Tips	W2 Social Security Tips

Box 8

Box Label	Balance	Additional Info
Allocated Tips	W2 Allocated Tips

Box 9

Box Label	Balance	Additional Info
Blank	N/A	IRS has put this on hold.

Box 10

Box Label	Balance	Additional Info
Dependent Care Benefits	W2 Dependent Care

Box 11

Box Label	Balance	Additional Info
Nonqualified Plans	W2 Nonqualified Plan or W2 Nonqualified 457

Box 12

Box Label	Balance	Additional Info
Codes	Varies	See Form W-2 Box 12 Balances, below.

Box 13

Box Label	Balance	Additional Info
Statutory Employee	N/A	Field on Federal Tax Withholding card.
Retirement Plan	N/A Displays a box on the W-2, with selection indicating participation, depending on the results listed in the Additional Information column.	Checks the following balances for values greater than 0: W2 401k W2 403b W2 408k W2 501c W2 Pension Plan W2 Roth 401k W2 Roth 403b Also checks the Reporting Card field for a value of Y.
Third-Party Sick Pay	N/A Displays a box on the W-2, with selection indicating receipt of pay, depending on the results listed in the Additional Information column.	Checks the W2 Third Party Sick Pay balance for a value greater than 0.

Box 14A

Box Label	Balance	Additional Info
Varies	W2 BOX 14A	The label for this box is determined by the value you provide in the W2 Box 14A lookup code Meaning of the ORA_HRX_US_W2_BOX_14_USER_DFND lookup type.

Note: This box has a 15-character limit. If you're exporting your payroll data to ADP, they enforce a 10-character limit.

Box 14B

Box Label	Balance	Additional Info
Varies	W2 BOX 14B	The label for this box is determined by the value you provide in the W2 Box 14B lookup code Meaning of the ORA_HRX_US_W2_BOX_14_USER_DFND lookup type.

Note: This box has a 15-character limit. If you're exporting your payroll data to ADP, they enforce a 10-character limit.

Box 14C

Box Label	Balance	Additional Info
Varies	W2 BOX 14C	The label for this box is determined by the value you provide in the W2 Box 14C lookup code Meaning of the ORA_HRX_US_W2_BOX_14_USER_DFND lookup type.

Note: This box has a 15-character limit. If you're exporting your payroll data to ADP, they enforce a 10-character limit.

Box 14D

Box Label	Balance	Additional Info
Varies	W2 BOX 14D	The label for this box is determined by the value you provide in the W2 Box 14D lookup code Meaning of the ORA_HRX_US_W2_BOX_14_USER_DFND lookup type.

Note: This box has a 15-character limit. If you're exporting your payroll data to ADP, they enforce a 10-character limit.

Box 14E

Box Label	Balance	Additional Info
Varies	W2 BOX 14E	The label for this box is determined by the value you provide in the W2 Box 14E lookup code Meaning of the ORA_HRX_US_W2_BOX_14_USER_DFND lookup type.

Note: This box has a 15-character limit. If you're exporting your payroll data to ADP, they enforce a 10-character limit.

Box 14F

Box Label	Balance	Additional Info
Varies	W2 BOX 14F	The label for this box is determined by the value you provide in the W2 Box 14F lookup code Meaning of the ORA_HRX_US_W2_BOX_14_USER_DFND lookup type.

Note: This box has a 15-character limit. If you're exporting your payroll data to ADP, they enforce a 10-character limit.

Box 14G

Box Label	Balance	Additional Info
Varies	W2 BOX 14G	The label for this box is determined by the value you provide in the W2 Box 14G lookup code Meaning of the ORA_HRX_US_W2_BOX_14_USER_DFND lookup type.

Note: This box has a 15-character limit. If you're exporting your payroll data to ADP, they enforce a 10-character limit.

Box 14H

Box Label	Balance	Additional Info
Varies	W2 BOX 14H	The label for this box is determined by the value you provide in the W2 Box 14H lookup code Meaning of the ORA_HRX_US_W2_BOX_14_USER_DFND lookup type.

Note: This box has a 15-character limit. If you're exporting your payroll data to ADP, they enforce a 10-character limit.

Box 14I

Box Label	Balance	Additional Info
Varies	W2 BOX 14I	The label for this box is determined by the value you provide in the W2 Box 14I lookup code Meaning of the ORA_HRX_US_W2_BOX_14_USER_DFND lookup type.

Note: This box has a 15-character limit. If you're exporting your payroll data to ADP, they enforce a 10-character limit.

Box 14J

Box Label	Balance	Additional Info
Varies	W2 BOX 14J	The label for this box is determined by the value you provide in the W2 Box 14J lookup code Meaning of the ORA_HRX_US_W2_BOX_14_USER_DFND lookup type.

Note: This box has a 15-character limit. If you're exporting your payroll data to ADP, they enforce a 10-character limit.

Box 14X

Box Label	Balance	Additional Info
Varies	W2 BOX 14X	The label for this box is determined by the value you provide in the W2 Box 14X lookup code Meaning of the ORA_HRX_US_W2_BOX_14_USER_DFND lookup type.

Note: This box has a 15-character limit. If you're exporting your payroll data to ADP, they enforce a 10-character limit.

Box 14Z

Box Label	Balance	Additional Info
Varies	W2 BOX 14Z	The label for this box is determined by the value you provide in the W2 Box 14Z lookup code Meaning of the ORA_HRX_US_W2_BOX_14_USER_DFND lookup type.

Note: This box has a 15-character limit. If you're exporting your payroll data to ADP, they enforce a 10-character limit.

Box 15

Box Label	Balance	Additional Info
State	N/A
Employer's State ID Number	N/A	As defined on the <state> Income Tax jurisdiction through the Legal Reporting Unit Registrations task.

Box 16

Box Label	Balance	Additional Info
State Wages, Tips, Etc	SIT Reduced Subject Withholdable + SIT Subject Not Withholdable	For New York state, displays the balance value from Box 1.
FLI P.P. #	N/A	Family Leave Insurance private plan number, as defined on the tax reporting unit (TRU). Note: Displays only for private Family Leave Insurance plans in New Jersey.

Box 17

Box Label	Balance	Additional Info
State Income Tax	SIT Withheld
-FLI	W2 Family Leave Insurance	Family Leave Insurance deduction amount. Note: Displays only for private Family Leave Insurance plans in New Jersey.

Box 18

Box Label	Balance	Additional Info
Local Wages, Tips, Etc	Displays the following balances across separate rows. County Reduced Subject Withholdable + County Subject Not Withholdable City Reduced Subject Withholdable + City Subject Not Withholdable School Reduced Subject Withholdable+ School Subject Not Withholdable Metro Employee Taxable Local Reduced Subject Withholdable + Local Subject Not Withholdable	For Yonkers local taxes, displays the balance value from Box 1. For New York City local taxes, displays the balance value from Box 1 if the employee is a full-year resident.

Box 19

Box Label	Balance	Additional Info
Local Income Tax	Displays the following balances across separate rows. County Withheld City Withheld School Withheld Metro Employee Withheld Local Withheld

Box 20

Box Label	Balance	Additional Info
Locality Name	N/A	Displays the appropriate county, city, or school district name, as defined by the primary geocode. It doesn't show any alternate geocodes that might have been defined, such as through the Geographies task. For Indiana employees, displays the county code, prefixed with C. For Ohio employees, displays the school district name and number. For Oregon employees subject to the Eugene Community Safety tax, displays as EUG. For Oregon employees subject to the Metro Housing Services tax, displays as Metro. For Oregon employees subject to the Multnomah Preschool for All tax, displays as MULT. For Pennsylvania employees subject to Pennsylvania Act 32, displays the Tax Collection District code.

Form W-2 Box 12 Balances

The ORA_HRX_US_W2_BOX_12 lookup code contains the following Box 12 balance info.

Code A

Code	Balance	Description
A	W2 Uncollected Social Security Tax Tips	Uncollected social security or RRTA tax on tips. Includes the amount of social security tax on an employee's tips that couldn't be collected because of insufficient funds.

Code B

Code	Balance	Description
B	W2 Uncollected Medicare Tips	Uncollected Medicare tax on tips. Includes the amount of Medicare tax on an employee's tips that couldn't be collected because of insufficient employee funds.

Code C

Code	Balance	Description
C	W2 Group Term Life	Taxable cost of group-term life insurance over $50,000. Includes the value of employer-provided group-term life insurance coverage over $50,000 minus the employee's after-tax contributions.

Code D

Code	Balance	Description
D	W2 401k	Elective deferrals to a section 401 (k) cash or deferred arrangement. Includes the employee's total elective deferrals to a 401 (k) cash or deferred arrangement. It includes the deferrals even if the employee exceeds the annual elective deferral limit. Note: When feeding this balance, you must include any catch-up deductions.

Code E

Code	Balance	Description
E	W2 403b	Elective deferrals to a section 403 (b) salary reduction agreement. Includes the employee's total elective deferrals to a 403 (b) salary reduction agreement to purchase an annuity contract. It includes the deferrals even if the employee exceeds the annual elective deferral limit. Note: When feeding this balance, you must include any catch-up deductions.

Code F

Code	Balance	Description
F	W2 408k	Elective deferrals to a section 408 (k) (6) salary reduction SEP. Includes the employee's total elective deferrals to a 408 (k) (6) salary reduction Simplified Employee Pension plan. It includes the deferrals even if the employee exceeds the annual elective deferral limit.

Code G

Code	Balance	Description
G	W2 457	Elective deferrals and employers contributions (including nonelective deferrals) to any governmental or nongovernmental section 457 (b) deferred compensation plan. Includes the total elective and nonelective contributions made to a 457 (b) deferred compensation plan for government employees or tax exempt organizations. It includes the deferrals even if the employee exceeds the annual elective deferral limit. Note: When feeding this balance, you must include any catch-up deductions.

Code H

Code	Balance	Description
H	W2 501c	Elective deferrals to a section 50 (c) (18) (D) tax-exempt organization plan. Includes the total elective deferrals to a 501 (c) (18) (D) tax-exempt organization plan. It doesn't include employer nonelective contributions or employee after-tax contributions.

Code J

Code	Balance	Description
J	W2 Nontax Sick	Nontaxable sick pay. Includes the amount of third-party sick pay that's not subject to federal income tax because of the employee's after-tax contributions to the sick pay plan.

Code K

Code	Balance	Description
K	W2 Excise Parachute	20% excise tax on excess golden parachute payments. Includes a 20% excise tax on excess golden parachute payments made to key corporate employees after a merger or acquisition.

Code L

Code	Balance	Description
L	W2 Expense Reimbursement	Substantiated employee business expense reimbursements. Includes the amount of employee business expense treated as substantiated (nontaxable). It includes the deferrals only if the employer reimburses the employees for expenses according to a per diem or mileage allowance that exceeds the government-approved rates.

Code M

Code	Balance	Description
M	W2 Uncollected Social Security Group Term Life	Uncollected Social Security or RRTA tax on taxable cost of group-term life insurance over $50,000 (for former employees). Includes any uncollected Social Security tax on the value of excess group-term life insurance coverage for former employees.

Code N

Code	Balance	Description
N	W2 Uncollected Medicare Group Term Life	Uncollected Medicare tax on taxable cost of group-term life insurance coverage over $50,000 (for former employees). Includes any uncollected Medicare tax on the value of excess group-term life insurance coverage for former employees.

Code P

Code	Balance	Description
P	W2 Qualified Move	Tax exempt moving expense reimbursements paid directly to a member of the US Armed Forces. These reimbursements aren't included in boxes 1, 3, or 5. Note: Moving expense reimbursements are taxable for nonservice members.

Code Q

Code	Balance	Description
Q	W2 Nontax Combat	Nontaxable combat pay. You can elect to have your nontaxable combat pay included in earned income for the earned income credit.

Code R

Code	Balance	Description
R	W2 Medical Saving Account	Employer contributions to an Archer MSA. Includes employer contributions to your medical savings account (MSA).

Code S

Code	Balance	Description
S	W2 408p	Employee salary-reduction contributions according to section 408 (p) SIMPLE. Includes employee salary-reduction contributions according to section 408 (p) SIMPLE (not included in box 1).

Code T

Code	Balance	Description
T	W2 Adoption	Adoption benefits. Includes adoption benefits not included in box 1.

Code V

Code	Balance	Description
V	W2 Nonqualified Stock	Income from the exercise of nonstatutory stock options (included in boxes 1, 3, and 5). Includes income from the exercise of nonstatutory stock options.

Code W

Code	Balance	Description
W	W2 Health Saving Account	Employer contributions to an employee's health savings account. This includes employee contributions through a cafeteria plan.

Code Y

Code	Balance	Description
Y	W2 Nonqualified Deferred Compensation	Deferrals subject to a section 409A nonqualified deferred compensation plan. The amount set aside for a nonqualified deferred compensation plan. This includes the current year deferrals and earnings on the current year and prior year deferrals.

Code Z

Code	Balance	Description
Z	W2 409a Nonqualified Income	Income subject to section 409 A on a nonqualified deferred compensation plan. The amount set aside for a nonqualified deferred compensation plan. This plan must be taxable in the year of deferral due to the failure of the employer's plan to meet certain qualifications subject to section 409A. Can also be used to report amounts deferred into a nonqualified plan in prior years if the employer's plan wasn't modified.

Code AA

Code	Balance	Description
AA	W2 Roth 401k	Designated Roth contributions to a Section 401 (k) plan. If an employee participates in a Section 401 (k) plan that includes a qualified Roth contribution program, they can elect to make a designated Roth contribution to the plan or program instead of elective deferrals. Note: When feeding this balance, you must include any catch-up deductions.

Code BB

Code	Balance	Description
BB	W2 Roth 403b	Designated Roth contributions to a Section 403 (b) plan. If an employee participates in a 403 (b) salary reduction program that includes a qualified Roth contribution program, they can elect to make a designated Roth contribution to the plan or program instead of elective deferrals. Note: When feeding this balance, you must include any catch-up deductions.

Code DD

Code	Balance	Description
DD	W2 Health Coverage	Cost of employer-sponsored health coverage. Refer to the IRS guidelines on what values should be included in this box.

Code EE

Code	Balance	Description
EE	W2 Roth 457B	Designated Roth contributions as part of a governmental section 457 (b) plan. This amount doesn't apply to contributions to a tax-exempt organization section 457 (b) plan. Note: When feeding this balance, you must include any catch-up deductions.

Code FF

Code	Balance	Description
FF	W2 Employer Health Reimbursement Benefits	Permitted benefits as part of a qualified small employer health reimbursement arrangement. Note: Applies to employers with fewer than 50 employees.

Code GG

Code	Balance	Description
GG	W2 Qualified Equity Grants	Income from qualified equity grants subject to Section 83 (i).

Code HH

Code	Balance	Description
HH	W2 Aggregate Deferrals	Aggregate deferrals subject to Section 83 (i) elections as of the close of the calendar year.