[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304924-105":53,"doc-detail-304924-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","federal-reporting-for-fringe-benefits-chart-tax-year-2025","Federal reporting for fringe benefits chart - Tax year 2025","","Federal reporting for fringe benefits chart for Tax year 2025 provides a quick-reference table mapping common benefit and wage items to where they should be reported across key tax forms and boxes. It links benefit types to specific W-2 boxes, W-2 codes, and related reporting lines in Form 941 and Form 940. The chart also includes criteria for when amounts are reported as taxable or non-taxable, plus footnotes explaining notable exceptions and special reporting instructions for particular payment categories.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":21,"@type":70,"position":76},"https://docshare.wps.com/template/invoices/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/federal-reporting-for-fringe-benefits-chart-tax-year-2025/304924/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/federal-reporting-for-fringe-benefits-chart-tax-year-2025/304924.png","ImageObject",442,249,{"name":88,"@type":89},"Valentina","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What does the fringe benefits chart for Tax year 2025 show?","Question",{"text":108,"@type":109},"It provides a reference mapping of benefit types to specific W-2 boxes and codes, as well as relevant reporting lines on Forms 941 and 940 for the 2025 tax year.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How does the chart indicate whether a benefit is reported in a given form area?",{"text":113,"@type":109},"It uses “Yes” to indicate the benefit is reported in that area of the form and “No” to indicate it is not reported there.",{"name":115,"@type":106,"acceptedAnswer":116},"Why are footnotes included in the chart?",{"text":117,"@type":109},"Footnotes clarify special rules and exceptions, such as how to report excess payments, how to handle certain taxable or non-taxable treatments, and which related forms to file for specific cases.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304924,1789819633,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":20,"category_name":21,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":125,"read_time":76},13056703020460,"https://ap-avatar.wpscdn.com/avatar/be000253dac470eee5d?_k=1778207105932848923","Federal reporting for fringe benefits chart 2025  \nTax year 2025  \nThe better the question. The better the answer. The better the world works.  \nFederal reporting for fringe benefits chart  \nHere’s a quick reference chart of the federal reporting requirements from some of the most frequently provided wage payments and benefits .  \nFor information concerning the federal, state and local tax treatment of over 150 earningsand deduction types, ask us about our TaxAbility™ services.  \nFor more information about TaxAbility see page 4.  \nFederal reporting for fringe benefits chart  \nTax year 2025  \nFederal reporting for fringe benefits — 2025  \n\n| Benefit type | W-2 Box 1 | W-2 Boxes 3 and 5 | W-2 Box 10 | W-2\u003Cbr>Box 1210 | W-2\u003Cbr>Box 136 | W-2 Box 14 | 941 Line 27 | 941 Lines 5a and 5c | 940 Part 2, Line 3 | 940 Part 2, Line 49 |\n| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |\n| Adoption assistance not more than $17,280 per adoption | No | Yes | No | Yes14 (code T) | No | No | No | Yes | Yes | No |\n| Automobile,\u003Cbr>personal use | Yes | Yes | No | No | No | Yes15 | Yes | Yes | Yes | No |\n| Business expenses: unsubstantiated or excess payments 1 | Yes | Yes | No | Yes\u003Cbr>(code L) | No | No | Yes | Yes | Yes | No |\n| Dependent care assistance not more than $5,000 | No | No | Yes2 | No | No | No | No | No | Yes | Yes |\n| Disaster relief benefits under IRC §137 | No | No | No | No | No | No | No | No | Yes | Yes |\n| Group-term life\u003Cbr>over $50,000 | Yes | Yes | No | Yes\u003Cbr>(code C) | No | No | Yes | Yes | Yes | Yes |\n| Group-term life over $50,000, former employees | Yes | Yes | No | Yes8\u003Cbr>(code\u003Cbr>M,N) | No | No | Yes | Yes12 | Yes | Yes |\n| Health plan, aggregate employer cost16 | No | No | No | Yes\u003Cbr>(code DD) | No | No | No | No | No | No |\n| Health insuranceemployer provided16 | No | No | No | Yes\u003Cbr>(code DD) | No | No | No | No | No | No |\n| Health savings account – employer contributions and employee pretax contributions | No | No | No | Yes\u003Cbr>(code W) | No | No | No | No | Yes | Yes |\n| Nonqualified deferred\u003Cbr>compensation\u003Cbr>distribution17 | Yes | No | No | No | No | No | Yes | No | Yes | Yes |\n| Nonqualified deferred compensation —vest17 | No | Yes | No | No | No | No | No | Yes | Yes | No |\n\nFederal reporting for fringe benefits — 2025  \n\n| Benefit type | W-2 Box 1 | W-2 Boxes 3 and 5 | W-2 Box 10 | W-2\u003Cbr>Box 1210 | W-2\u003Cbr>Box 136 | W-2 Box 14 | 941 Line 27 | 941 Lines 5a and 5c | 940 Part 2, Line 3 | 940 Part 2, Line 49 |\n| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |\n| Third-party sick pay: taxable portion11 | Yes | Yes | No | No | No | Yes\u003Cbr>(optional) | Yes | Yes | Yes | No |\n| Third-party sick\u003Cbr>pay: nontaxable portion11 | No | No | No | Yes\u003Cbr>(code J) | No | No | No | No | Yes | Yes |\n| Tips: FICA not withheld3 | Yes | Yes | No | Yes (code\u003Cbr>A, B) | No | No | Yes | Yes12 | Yes | No |\n| Tips: allocated4 | No | No | No | No | No | No | No | No | No | No |\n| Reimbursed\u003Cbr>moving expenses: taxable | Yes | Yes | No | No | No | Yes13 | Yes | Yes | Yes | No |\n| Reimbursed\u003Cbr>moving expenses: nontaxable | No13 | No | No | Yes\u003Cbr>(code P) | No | Yes13 | No13 | No | Yes | Yes |\n| §401(k) pretax\u003Cbr>contributions | No | Yes | No | Yes\u003Cbr>(code D) | Yes6 | No | No | Yes | Yes | No |\n| Roth §401(k) posttax contributions | Yes | Yes | No | Yes\u003Cbr>(code AA) | Yes6 | No | Yes | Yes | Yes | No |\n| Roth §457(b) posttax contributions | Yes | Yes | No | Yes\u003Cbr>(code EE) | No | No | Yes | Yes | Yes | No |\n| SEP: Employer\u003Cbr>contributions | No | No | No | No | Yes6 | No | No | No | No | No |\n| SEP: Employee contributions | No | Yes | No | Yes\u003Cbr>(code F) | Yes6 | No | No | Yes | Yes | No |\n| §125 pretax contributions, except for adoption assistance | No | No | No | No | No | No | No | No | Yes | Yes |\n| §501(c)(18)(D) plans | Yes | Yes | No | Yes\u003Cbr>(code H) | Yes6 | No | Yes | Yes | Yes | No |\n| Wages paid after death: year of\u003Cbr>death5 | No | Yes | No | No | No | No | No | Yes | Yes | No |\n","cbCaivoXoXpG2beX","https://ap.wps.com/l/cbCaivoXoXpG2beX","pdf",636530,8,"English","# Federal reporting for fringe benefits — 2025\n## Federal reporting for fringe benefits chart\n## Taxable vs non-taxable reporting notes","[{\"question\":\"What does the fringe benefits chart for Tax year 2025 show?\",\"answer\":\"It provides a reference mapping of benefit types to specific W-2 boxes and codes, as well as relevant reporting lines on Forms 941 and 940 for the 2025 tax year.\"},{\"question\":\"How does the chart indicate whether a benefit is reported in a given form area?\",\"answer\":\"It uses “Yes” to indicate the benefit is reported in that area of the form and “No” to indicate it is not reported there.\"},{\"question\":\"Why are footnotes included in the chart?\",\"answer\":\"Footnotes clarify special rules and exceptions, such as how to report excess payments, how to handle certain taxable or non-taxable treatments, and which related forms to file for specific cases.\"}]","Federal reporting for fringe benefits chart - Tax year 2025 | PDF"]