Informational Circular No. 00-P-020
January 10, 2000
Attachment A
1999 W-2 WAGE AND TAX STATEMENT
Box 1 (Federal) Wages, Tips, Other Compensation =
Gross Wages from the Check Stub and shown on Earnings Summary section:
- KPERS Contributions, Box 14 KPER
- Tax Sheltered Annuity Contributions
- Voluntary Tax Sheltered Annuity Contributions, Box 13E
- Deferred Compensation
- Federal Employees Thrift Savings Plan, Box 13D
- Before Tax Group Health Insurance Premiums, Box 14 NTGH
- Health Care Flexible Spending Account, Box 14 HLTH
- Dependent Care Flexible Spending Account, Box 10
- Non-resident Alien Income
- Federal Foster Grandparents/Senior Companion Pay
- Earnings Advance Payback
+ Cost of Group Term Life Insurance Over $50,000, Box 13C
+ Fringe Benefit Income
Box 2 Federal Income Tax Withheld =
Federal Tax Withholdings
Box 3 Social Security Wages =
Gross Wages from the Check Stub and shown on Earnings Summary section:
- Before Tax Group Health Insurance Premiums, Box 14 NTGH
- Health Care Flexible Spending Account, Box 14 HLTH
- Dependent Care Flexible Spending Account, Box 10
- Federal Foster Grandparents/Senior Companion Pay
- Earnings Advance Payback
+ Kansas Public Employee Deferred Compensation Plan (KPEDCP)
+ Cost of Group Term Life Insurance Over $50,000, Box 13C
+ Fringe Benefit Income
Box 4 Social Security Tax Withheld =
Social Security Withholding (6.2% of Social Security Wages)
Box 5 Medicare Wages and Tips =
Gross Wages from the Check Stub and shown on Earnings Summary
section:
- Before Tax Group Health Insurance Premiums, Box 14 NTGH
- Health Care Flexible Spending Account, Box 14 HLTH
- Dependent Care Flexible Spending Account, Box 10
- Federal Foster Grandparents/Senior Companion Pay
- Earnings Advance Payback + Kansas Public Employee Deferred Compensation Plan (KPEDCP)
+ Cost of Group Term Life Insurance Over $50,000, Box 13C
+ Fringe Benefit Income
Box 6 Medicare Tax Withheld =
Medicare Withholding (1.45% of Medicare Wages and Tips)
Box 9 Advance EIC Payment =
Advanced Earned Income Credit Payments during 1999
Box 10 Dependent Care Benefits =
Contributions to a Dependent Care Flexible Spending Account, under
Section 125 of IRC.
Box 12 Benefits Included in Box 1 =
Fringe benefits reported by the agency during 1999, including:
Athletic Season Tickets
Awards-Taxable
Club Dues-Taxable
Fringe Benefit Income
Moving Expense-Taxable
Malpractice Insurance-Taxable
Vehicle Usage-Taxable
Box 13C = Cost of group-term life insurance coverage in excess
of $50,000 provided to employee by employer
Box 13D = Federal Employees Thrift Savings Plan (TSP)
Box 13 E = Contributions to a Voluntary Tax Sheltered Annuity
(VTSA), under Section 403(b) of the Internal Revenue Code (IRC)
Box 13G = Contributions to the Kansas Deferred Compensation
Plan + Kansas Public Employees Deferred Compensation Plan, under Section 457 of the IRC
Box 13P = Excludable moving expense reimbursements
Box 13Q = National Guard Basic Allowance and Subsistence Pay
Box 14 KPER = Contributions to Kansas Public Employees
Retirement System
Box 14 NTGH = Before Tax Group Health Insurance Premiums,
under Section 125 of IRC
Box 14 FEDR = Federal Employees Pension Plan (CSRS/FERS)
Contributions (only eligible employees at KSU)
Box 14 HLTH = Contributions to a Health Care Flexible Spending
Account, under Section 125 of IRC
Box 15 Pension Plan =
"X" indicates that the employee is eligible or currently
participating in KPERS, a tax sheltered annuity plan, Federal Employees Pension Plan
(CSRS/FERS), or the Federal Employees Thrift Savings Plan.
Box 15 Deferred Compensation =
"X" indicates that the employee is participating in a
voluntary tax sheltered annuity plan (VTSA), Deferred Compensation, Kansas Public Employees
Deferred Compensation Plan (KPEDCP), or Federal Employees Thrift Savings Plan.
Box 17 State Wages, Tips, Etc. (State Taxable Wages) =
Gross Wages from the Check Stub and shown on Earnings Summary
Section:
- Tax Sheltered Annuity Contribution
- Voluntary Tax Sheltered Contributions (VTSA)
- Deferred Compensation
- Federal Employees Thrift Savings Plan, Box 13D
- Before Tax Group Health Insurance Premiums, Box 14 NTGH
- Health Care Flexible Spending Account, Box 14 HLTH
- Dependent Care Flexible Spending Account, Box 10
- Non-resident Alien Income
- Federal Foster Grandparents/Senior Companion Pay
- Earnings Advance Payback
+ Cost of Group Term Life Insurance Over $50,000, Box 13C
+ Fringe Benefit Income
Box 18 State Income Tax =
State Tax Withholdings
Box 20 Local Wages, tips, etc = Same as Federal Wages,
Box 1
Box 21 Local Income Tax = Local Income Tax Withholding
