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W-2 Information

W-2 Wage and Tax Statement Document for Calendar Year 2016

State of Iowa Employees: To calculate the amounts on your W-2, begin with your State of Iowa pay warrant of December 2-15, 2016, which is last pay warrant of the calendar year. Next, add (+) or subtract (-) the amounts from the year-to-date columns of the pay warrant as indicated in the corresponding notes/boxes below. 

Description of W-2 Fields for State of Iowa Employees

Wages, tips, other comp.
+ Gross pay
+ Taxable travel and other taxable fringe benefits
+ Other certain employee business expense reimbursements
- Retirement deducted from employee’s wages (shown in box 14)
- Pretax health, dental and life insurance premiums paid by employee
- Pretax Annuities / Deferred Comp (shown in box 12 of the W-2, code E or G)
- Pretax flexible spending for dependent care benefits (shown in box 10 of the W-2)
- Pretax flexible spending for medical expenses (unlike dependent care, this is not reported elsewhere on the W-2)
Federal income tax withheld
Determined by federal tax tables and the information provided by the employee on the federal form W-4 concerning marital status and withholding allowances.
Social security wages (up to $118,500 in 2016)
+ Gross Pay
Taxable travel and other taxable fringe benefits
Pretax health, dental and life premiums paid by employee
Pretax flexible spending plans for dependent care and/or medical expenses
Social security tax withheld (OASDI)
Social security wages (box 3) x 6.20%
Medicare wages and tips
Social security wages; no ceiling
Medicare tax withheld
Medicare wages and tips (box 5) x 1.45%
Social Security tips (not applicable)
Allocated tips (not applicable)
Blank
Dependent care benefits
The total amount deducted for participating employee's dependent care flexible spending account.
Nonqualified plans
Amount of distributions to an employee from a nonqualified deferred compensation plan or nongovernmental section 457(b) plan.
  Codes used are applicable to some, but not all, employees:
E
G
P
DD
  EE
Pretax Section 403(b) contributions
Pretax Section 457(b) contributions (deferred compensation)
Excludable reimbursed moving expenses
Total value of employer-sponsored group health plan coverage. Includes both employer & employee share.
Post-tax Section 457(b) contributions (ROTH deferred compensation)
Statutory employee box will show an X if the employee is a statutory employee.
Retirement plan box will show an X if the employee was an eligible participant in a State of Iowa retirement plan at any time during the calendar year.
Third-party sick pay box is not applicable to state employees.
Other
This is an optional field. DAS uses it to show an employee’s deductions for their State retirement plan if their retirement plan is IPERS, Judicial, POR (Peace Officers Retirement), or TIAA CREF.
State
The state to which an employee's wages are reported.
State wages, tips, etc.
State taxable wages; same as Federal taxable wages (box 1).
State income tax
State income tax withheld; determined by state tax tables and the information provided by the employee on their state form W-4 concerning marital status and withholding allowances.
State wages, tips, etc. and State income tax
These boxes are populated if the employee had wages to be reported in more than one state for the calendar year.

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