Form W-2 Wage and Tax Statement 2019 Copy C, For Employee's Records

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Notice to Employee the social security and Medicare tax owed on the allocated tips shown on your Form(s)

the social security and Medicare tax owed on the allocated tips shown on your Form(s) W-2 that you J—Nontaxable sick pay (information only, not included in boxes 1, 3, or 5)
Do you have to file? Refer to the Form 1040 Instructions to determine if you are required to file a must report as income and on other tips you did not report to your employer. By filing Form 4137, K—20% excise tax on excess golden parachute payments. See the Form 1040 instructions.
your social security tips will be credited to your social security record (used to figure your benefits).
tax return. Even if you do not have to file a tax return, you may be eligible for a refund if box 2 shows L—Substantiated employee business expense reimbursements (nontaxable)
an amount or if you are eligible for any credit. Box 10. This amount includes the total dependent care benefits that your employer paid to you or M—Uncollected social security or RRTA tax on taxable cost of group-term life insurance over
Earned income credit (EIC). You may be able to take the EIC for 2019 if your adjusted gross incurred on your behalf (including amounts from a section 125 (cafeteria) plan). Any amount over $50,000 (former employees only). See the Form 1040 instructions.
$5,000 also is included in box 1. Complete Form 2441, Child and Dependent Care Expenses, to N—Uncollected Medicare tax on taxable cost of group-term life insurance over $50,000 (former
income (AGI) is less than a certain amount. The amount of credit is based on income and family size.
employees only). See the Form 1040 instructions.
Workers without children could qualify for a smaller credit. You and any qualifying children must compute any taxable and nontaxable amounts.
P—Excludable moving expense reimbursements paid directly to a member of the U.S. Armed Forces
have valid social security numbers (SSNs). You can't take the EIC if your investment income is more Box 11. This amount is (a) reported in box 1 if it is a distribution made to you from a nonqualified (not included in boxes 1, 3, or 5)
than the specified amount for 2019 or if income is earned for services provided while you were an deferred compensation or nongovernmental section 457(b) plan, or (b) included in box 3 and/or 5 if it Q—Nontaxable combat pay. See the instructions for Form 1040 for details on reporting this amount.
inmate at a penal institution. For 2019 income limits and more information, visit www.irs.gov/EITC. is a prior year deferral under a nonqualified or section 457(b) plan that became taxable for social R—Employer contributions to your Archer MSA. Report on Form 8853, Archer MSAs and
Also see Pub. 596, Earned Income Credit. Any EIC that is more than your tax liability is refunded to security and Medicare taxes this year because there is no longer a substantial risk of forfeiture of your Long-Term Care Insurance Contracts.
you, but only if you file a tax return. right to the deferred amount. This box shouldn't be used if you had a deferral and a distribution in the S—Employee salary reduction contributions under a section 408(p) SIMPLE plan (not included in box
Clergy and religious workers. If you aren't subject to social security and Medicare taxes, see Pub. same calendar year. If you made a deferral and received a distribution in the same calendar year, and 1)
517, Social Security and Other Information for Members of the Clergy and Religious Workers. you are or will be age 62 by the end of the calendar year, your employer should file Form SSA-131, T—Adoption benefits (not included in box 1). Complete Form 8839, Qualified Adoption Expenses, to
Employer Report of Special Wage Payments, with the Social Security Administration and give you a compute any taxable and nontaxable amounts.
Corrections. If your name, SSN, or address is incorrect, correct Copies B, C, and 2 and ask your
V—Income from exercise of nonstatutory stock option(s) (included in boxes 1, 3 (up to social
employer to correct your employment record. Be sure to ask the employer to file Form W-2c, copy.
security wage base), and 5). See Pub. 525, Taxable and Nontaxable Income, for reporting
Corrected Wage and Tax Statement, with the Social Security Administration (SSA) to correct any Box 12. The following list explains the codes shown in box 12. You may need this information to requirements.
name, SSN, or money amount error reported to the SSA on Form W-2. Be sure to get your copies of complete your tax return. Elective deferrals (codes D, E, F, and S) and designated Roth contributions W—Employer contributions (including amounts the employee elected to contribute using a section
Form W-2c from your employer for all corrections made so you may file them with your tax return. (codes AA, BB, and EE) under all plans are generally limited to a total of $19,000 ($13,000 if you only 125 (cafeteria) plan) to your health savings account. Report on Form 8889, Health Savings Accounts
If your name and SSN are correct but aren't the same as shown on your social security card, you have SIMPLE plans; $22,000 for section 403(b) plans if you qualify for the 15-year rule explained in (HSAs).
should ask for a new card that displays your correct name at any SSA office or by calling Pub. 571). Deferrals under code G are limited to $19,000. Deferrals under code H are limited to Y—Deferrals under a section 409A nonqualified deferred compensation plan
800-772-1213. You may also visit the SSA website at www.SSA.gov. $7,000. Z—Income under a nonqualified deferred compensation plan that fails to satisfy section 409A. This
Cost of employer-sponsored health coverage (if such cost is provided by the employer). The However, if you were at least age 50 in 2019, your employer may have allowed an additional amount is also included in box 1. It is subject to an additional 20% tax plus interest. See the Form
deferral of up to $6,000 ($3,000 for section 401(k)(11) and 408(p) SIMPLE plans). This additional 1040 instructions.
reporting in Box 12, using Code DD, of the cost of employer-sponsored health coverage is for your
AA—Designated Roth contributions under a section 401(k) plan
information only. The amount reported with Code DD is not taxable. deferral amount is not subject to the overall limit on elective deferrals. For code G, the limit on elective
BB—Designated Roth contributions under a section 403(b) plan
Credit for excess taxes. If you had more than one employer in 2019 and more than $8,239.80 in deferrals may be higher for the last 3 years before you reach retirement age. Contact your plan
DD—Cost of employer-sponsored health coverage. The amount reported with Code DD is not
social security and/or Tier 1 railroad retirement (RRTA) taxes were withheld, you may be able to administrator for more information. Amounts in excess of the overall elective deferral limit must be taxable.
claim a credit for the excess against your federal income tax. If you had more than one railroad included in income. See the instructions for Form 1040. EE—Designated Roth contributions under a governmental section 457(b) plan. This amount does not
employer and more than $4,836.30 in Tier 2 RRTA tax was withheld, you also may be able to claim a Note. If a year follows code D through H, S, Y, AA, BB, or EE, you made a make-up pension apply to contributions under a tax-exempt organization section 457(b) plan.
credit. See your Form 1040 Instructions and Pub. 505, Tax Withholding and Estimated Tax. contribution for a prior year(s) when you were in military service. To figure whether you made FF—Permitted benefits under a qualified small employer health reimbursement arrangement
excess deferrals, consider these amounts for the year shown, not the current year. If no year is GG—Income from qualified equity grants under section 83(i)
shown, the contributions are for the current year. HH—Aggregate deferrals under section 83(i) elections as of the close of the calendar year
Instructions for Employee A—Uncollected social security or RRTA tax on tips. Include this tax on Form 1040. See the Form Box 13. If the “Retirement plan” box is checked, special limits may apply to the amount of traditional
Box 1. Enter this amount on the wages line of your tax return. 1040 instructions. IRA contributions you may deduct. See Pub. 590-A, Contributions to Individual Retirement
Box 2. Enter this amount on the federal income tax withheld line of your tax return. Arrangements (IRAs).
B—Uncollected Medicare tax on tips. Include this tax on Form 1040. See the Form 1040 instructions.
Box 5. You may be required to report this amount on Form 8959, Additional Medicare Tax. See the Box 14. Employers may use this box to report information such as state disability insurance taxes
C—Taxable cost of group-term life insurance over $50,000 (included in boxes 1, 3 (up to social withheld, union dues, uniform payments, health insurance premiums deducted, nontaxable income,
Form 1040 instructions to determine if you are required to complete Form 8959.
security wage base), and 5) educational assistance payments, or a member of the clergy’s parsonage allowance and utilities.
Box 6. This amount includes the 1.45% Medicare Tax withheld on all Medicare wages and tips shown
in Box 5, as well as the 0.9% Additional Medicare Tax on any of those Medicare wages and tips above D—Elective deferrals to a section 401(k) cash or deferred arrangement. Also includes deferrals under Railroad employers use this box to report railroad retirement (RRTA) compensation, Tier 1 tax, Tier 2
$200,000. a SIMPLE retirement account that is part of a section 401(k) arrangement. tax, Medicare tax, and Additional Medicare Tax. Include tips reported by the employee to the
Box 8. This amount is not included in boxes 1, 3, 5, or 7. For information on how to report tips on E—Elective deferrals under a section 403(b) salary reduction agreement employer in railroad retirement (RRTA) compensation.
your tax return, see your Form 1040 instructions. F—Elective deferrals under a section 408(k)(6) salary reduction SEP Note: Keep Copy C of Form W-2 for at least 3 years after the due date for filing your income tax
You must file Form 4137, Social Security and Medicare Tax on Unreported Tip Income, with return. However, to help protect your social security benefits, keep Copy C until you begin
G—Elective deferrals and employer contributions (including nonelective deferrals) to a section 457(b) receiving social security benefits, just in case there is a question about your work record and/or
your income tax return to report at least the allocated tip amount unless you can prove that you deferred compensation plan earnings in a particular year.
received a smaller amount. If you have records that show the actual amount of tips you received, H—Elective deferrals to a section 501(c)(18)(D) tax-exempt organization plan. See the Form 1040
report that amount even if it is more or less than the allocated tips. On Form 4137, you will calculate instructions for how to deduct.

This information is being furnished to the Internal Revenue Service.


Form W-2 Wage and Tax Statement 2019 Copy C, for employee's records If you are required to file a tax return, a negligence penalty or other sanction
may be imposed on you if this income is taxable and you fail to report it.
d Control number Void c Employer's name, address, and ZIP code
Department of the Treasury - Internal Revenue Service
0944-17040009 0000010415-RECEIV TITAN MANUFACTURING AND DISTRI OMB No. 1545-0008

b Employer's identification number a Employee's social security number


3839 FOREST HILL IRENE ROAD 1 Wages, tips, other compensation 2 Federal Income tax withheld
46-1672206 414-45-5794 SUITE 100 12812.66 1056.68
13 Statutory Retirement Third-party
Employee plan sick pay 3 Social Security wages 4 Social Security tax withheld
MEMPHIS TN 38125
X 13399.68 830.78
12 See Instrs. for Box 12 14 Other e Employee's name, address, and ZIP code 5 Medicare wages and tips 6 Medicare tax withheld
D 587.02 13399.68 194.30
DEAN W TRAUTMAN 7 Social Security tips 8 Allocated Tips

7053 TUDOR LANE


10 Dependent care benefits 11 Nonqualified plans
HORN LAKE MS 38637

15 State Employer's state I.D. No. 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name

MS 1261-5538 12812.66 506.00

Form W-2 Wage and Tax Statement 2019 Copy B, to be filed with employee's FEDERAL tax return
d Control number Void c Employer's name, address, and ZIP code
Department of the Treasury - Internal Revenue Service
0944-17040009 0000010415-RECEIV TITAN MANUFACTURING AND DISTRI OMB No. 1545-0008

b Employer's identification number a Employee's social security number


3839 FOREST HILL IRENE ROAD 1 Wages, tips, other compensation 2 Federal Income tax withheld
46-1672206 414-45-5794 SUITE 100 12812.66 1056.68
13 Statutory Retirement Third-party
Employee plan sick pay 3 Social Security wages 4 Social Security tax withheld
MEMPHIS TN 38125
X 13399.68 830.78
12 See Instrs. for Box 12 14 Other e Employee's name, address, and ZIP code 5 Medicare wages and tips 6 Medicare tax withheld
D 587.02 13399.68 194.30
DEAN W TRAUTMAN 7 Social Security tips 8 Allocated Tips

7053 TUDOR LANE


10 Dependent care benefits 11 Nonqualified plans
HORN LAKE MS 38637

15 State Employer's state I.D. No. 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name

MS 1261-5538 12812.66 506.00

Form W-2 Wage and Tax Statement 2019 Copy 2, to be filed with employee's tax return for MS
d Control number Void c Employer's name, address, and ZIP code
Department of the Treasury - Internal Revenue Service
0944-17040009 0000010415-RECEIV TITAN MANUFACTURING AND DISTRI OMB No. 1545-0008

b Employer's identification number a Employee's social security number


3839 FOREST HILL IRENE ROAD 1 Wages, tips, other compensation 2 Federal Income tax withheld
46-1672206 414-45-5794 SUITE 100 12812.66 1056.68
13 Statutory Retirement Third-party
Employee plan sick pay 3 Social Security wages 4 Social Security tax withheld
MEMPHIS TN 38125
X 13399.68 830.78
12 See Instrs. for Box 12 14 Other e Employee's name, address, and ZIP code 5 Medicare wages and tips 6 Medicare tax withheld
D 587.02 13399.68 194.30
DEAN W TRAUTMAN 7 Social Security tips 8 Allocated Tips

7053 TUDOR LANE


10 Dependent care benefits 11 Nonqualified plans
HORN LAKE MS 38637

15 State Employer's state I.D. No. 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name

MS 1261-5538 12812.66 506.00

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