Form W-2 – Entering Special Wage Treatments

Table Of Contents


Article: 50017

The following special treatment codes can be selected in the Special wage type drop list on the Form W-2 entry page.

  • 1-9 Statutory employee wages for
  • A – American Indian wages for state use
  • C – Wages paid are from an electing church
  • F – Foreign W-2 flow to 2555, line 19
  • G – Government wages (subject to only the 1.45% Medicare tax)
  • I – Prisoner wages
  • M – Military wages including active-duty reservists
  • N – National Guard wages
  • O – From pass-through entity to a 20% or greater (Ohio)
  • P – Wages paid to minister who is paying own SS tax If coded as ‘P,’ then amount also carries to SE, line 2
  • Q – Severance wages for state use
  • R – Qualifying income under the Military Spouses Residency Relief Act
  • S – Educator wages for state use
  • T – Wages exempt under treaty (1040NR) – NRW-2 for West Virginia
  • W – Workfare wages
  • X – Merchant seaman (Virginia)
  • Y – Sick pay by third-party insurance
  • Z – Tax exempt cost of living allowance (Hawaii)

Related Links

Entering Clergy Income and Parsonage Details or Allowance