Company included tax preparation cost into my W-2 for 2021

Hello. I was laid off in 2020. The company who laid me off authorized a tax firm to complete my 2020 taxes. I received a single 2021 payment from a company for tax equalization.

I received a W-2 for this single payment and noticed the W-2 was reporting more wages, etc. in box 1 than the final I received.

I contacted the company who informed me they included tax preparation fees in the W-2. I contacted the company who said this was per IRS guidance.

Is this a requirement or simply guidance as I was never told this cost was to be charged to me or included on my W-2. Hence it is a cost the company agreed to not me. 

Any thoughts on this one?

Thank you.