Affects of Specific Situations on W2 Reporting


This document describes the effects of situations a district may have on W2 reporting.


Note: The items listed here in bold italics affect balancing between W2PROC and QRTRPT. These items will cause the total gross on W2REPT to be higher than that found on QRTRPT as they apply.

Adoption assistance, cash payment


Adoption assistance, Section 125 treated as wages


Cost of Life Insurance over $50,000


Dependent Care Benefits



Educational Reimbursements



Employee Expense Reimbursements



Fringe Benefits



Health Savings Accounts (Employee portions)



Health Savings Accounts (Employer portions)


Insurance amounts paid to annuity company

Medical Savings Accounts

Medicare, employer pays employee share

Moving Expenses

Section 125 plans, treated as non-wages

SERS/STRS Employer Pickup (Annuitized)

SERS/STRS Non-annuitized

Third Party Sick Pay; Taxable


Third Party Sick Pay; Non-taxable



Use of Company Vehicle