Contributions to Non-Qualified Deferred Compensation Plan W2

[torren]

Do contributions to non-qualified deferred compensation plan show up in the W2?

[torren]

@dmertz  did you mean to reply to the question?

[Anonymous_]

Yes. Please wait for a response. Thank you.

[dmertz · Accepted solution]

Because Social Security and Medicare taxes are due when the this deferred compensation is no longer subject to forfeit, the contributions should appear in box 3 (subject to the Social Security wage limit) and box 5 of the W-2 at that time.  If prior year contributions are vesting, they and their attributable earnings also need to appear in box 11.  See examples 1 through 3 in the Nonqualified Deferred Compensation Reporting Examples Chart in the instructions for Form W-2:  https://www.irs.gov/pub/irs-pdf/iw2w3.pdf