W-2 Handbook

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November 2016


This resource is intended to be useful to not only the Payroll function within an organization but other groups as well, such as Tax, HR, Accounting, Finance, Legal and Technology.

In recent years the IRS has increased the number (and scope) of employment tax audits, and as such, compliance with W-2 wage withholding and reporting requirements is now more critical than ever. The IRS has begun intensive employment tax audits on employers; additional agents have been trained and are focusing on fringe benefits such as employer-provided meals, executive compensation, employee expense reimbursement plans and worker classification. The Handbook addresses these issues as well as other common types of employee compensation and benefits and their related wage withholding and reporting requirements.

This year's edition provides detailed information on over fifty different wages types from adoption assistance to wages paid to nonresident aliens. Each year the Handbook is reviewed and updated to include current information on relevant developments of interest to payroll and tax professionals. This year’s updates include the following:

  • New W-2 filing deadline;
  • Information reporting penalty increases;
  • Election worker compensation;
  • Current developments in fringe benefits taxation (e.g. frequent flyer miles, cell phones, employer-provided meals).

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Michelle Gorman

Marketing Leader, People and Organization, Tax, PwC US

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