topic Contributions to Non-Qualified Deferred Compensation Plan W2 in Retirement tax questions

Contributions to Non-Qualified Deferred Compensation Plan W2

torren — Tue, 24 Feb 2026 08:27:01 GMT

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

Re: Contributions to Non-Qualified Deferred Compensation Plan W2

Anonymous_ — Sat, 21 Dec 2024 21:15:51 GMT

Re: Contributions to Non-Qualified Deferred Compensation Plan W2

torren — Fri, 08 Dec 2023 15:21:11 GMT

@dmertz did you mean to reply to the question?

Re: Contributions to Non-Qualified Deferred Compensation Plan W2

Anonymous_ — Fri, 08 Dec 2023 15:25:50 GMT

Yes. Please wait for a response. Thank you.

Re: Contributions to Non-Qualified Deferred Compensation Plan W2

dmertz — Fri, 08 Dec 2023 22:16:40 GMT

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