Informational Circular 02-P-032
Attachment A
January 8, 2001
2001 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, Code KPER
-Tax Sheltered Annuity Contributions
-Voluntary Tax Sheltered Annuity Contributions, Box 12, Code E
-Deferred Compensation
-Federal Employees Thrift Savings Plan, Box 12, Code D
-Before Tax Group Health Insurance Premiums, Box 14, Code NTGH
-Health Care Flexible Spending Account, Box 14, Code HLTH
-Dependent Care Flexible Spending Account, Box 10
-Before Tax Parking
-Non-Resident Alien Income
-Federal Foster Grandparents/Senior Companion Pay
-Earnings Advance Payback
+Cost of Group Term Life Insurance Over $50,000.00, Box 12, Code C
+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, Code NTGH
-Health Care Flexible Spending Account, Box 14, Code HLTH
-Dependent Care Flexible Spending Account, Box 10
-Before Tax Parking
-Federal Foster Grandparents/Senior Companion Pay
-Earnings Advance Payback
+Kansas Public Employee Deferred Compensation Plan (KPEDCP)
+Cost of Group Term Life Insurance Over $50,000.00, Box 12, Code C
+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, Code NTGH
-Health Care Flexible Spending Account, Box 14, Code HLTH
-Dependent Care Flexible Spending Account, Box 10
-Before Tax Parking
-Federal Foster Grandparents/Senior Companion Pay
-Earnings Advance Payback
+Kansas Public Employee Deferred Compensation Plan (KPEDCP)
+Cost of Group Term Life Insurance Over $50,000.00, Box 12, Code C
+Fringe Benefit Income
Box 6 Medicare Tax Withheld = Medicare Withholding (1.45% of
MedicareWages and Tips)
Box 9 Advance EIC Payments = Advanced Earned Income Credit Payments
during 2001
Box 10 Dependent Care Benefits = Contributions to a Dependent Care
Flexible Spending Account, under Section 125 of the Internal Revenue Code
Box 12 Code C = Cost of group-term life insurance coverage in excess
of $50,000 provided to the employee by the employer
Box 12 Code D = Federal Employees Thrift Savings Plan (TSP)
Box 12 Code E = Contributions to a Voluntary Tax Sheltered Annuity (VTSA),
under Section 403(b) of the Internal Revenue Code
Box 12 Code G = Contributions to the Kansas Deferred Compensation Plan +
Kansas Public Employees Deferred Compensation Plan, under Section 457 of the
Internal Revenue Code
Box 12 Code P = Excludable moving expense reimbursements
Box 12 Code Q = National Guard Basic Allowance and Subsistence Pay
Box 13 Retirement Plan =
"X" indicates that the employee is participating in
KPERS, a tax sheltered annuity plan, a voluntary tax sheltered annuity plan (VTSA),
Federal Employee Pension Plan (CSRS/FERS), or the Federal Employees Thrift
Savings Plan.
Box 14 Code KPER = Contributions to the Kansas Public Employees
Retirement System
Box 14 Code NTGH = Before Tax Group Health Insurance Premiums, under
Section 125 of the Internal Revenue Code
Box 14 Code FEDR = Federal Employees Pension Plan (CSRS/FERS)
Contributions (only eligible employees at KSU)
Box 14 Code HLTH = Contributions to a Health Care Flexible Spending
Account, under Section 125 of the Internal Revenue Code
Box 16 State Wages, Tips, and Etc. (State Taxable Wages) =
Gross Wages from the Check Stub and shown on the Earnings
Summary Section:
-Tax Sheltered Annuity Contributions
-Voluntary Tax Sheltered Contributions (VTSA)
-Deferred Compensation
-Federal Employees Thrift Saving Plan, Box 12, Code D
-Before Tax Group Health Insurance Premiums, Box 14, Code NTGH
-Health Care Flexible Spending Account, Box 14, Code HLTH
-Dependent Care Flexible Spending Account, Box 10
-Before Tax Parking
-Non-Resident Alien Income
-Federal Foster Grandparents/Senior Companion Pay
-Earnings Advance Payback
+Cost of Group Term Life Insurance Over $50,000, Box 12, Code C
+Fringe Benefit Income
Box 17 State Income Tax = State Tax Withholdings
Box 18 Local Wages, Tips, Etc. = Same as Federal Wages, Box 1
Box 19 Local Income Tax = Local Income Tax Withholding
