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:
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. |
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. |
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. |
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. |
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. |
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. |
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. |
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. |
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. |
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. |
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. |
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. |
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.
|
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.
|
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.
|
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 |
Balance |
Description |
---|---|---|
G |
W2 457 |
Elective deferrals and employers contributions (including nonelective deferrals) to any government or nongovernment 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 |
Balance |
Description |
---|---|---|
EE |
W2 Roth 457B |
Designated Roth contributions as part of a government 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. |