qbteachmt
Level 15

"There is nothing reported on the W2"

That's not how the regulation reads.

"However, do not include in box 4 (Social security tax withheld) any amount of deferred employee Social Security tax that has not been withheld."

From: https://www.irs.gov/forms-pubs/form-w-2-reporting-of-employee-social-security-tax-deferred-under-not...

 

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