W–2 wages
Defined in 2 places of the United States Code.
For purposes of this section, the term “W–2 wages” means, with respect to any person for any taxable year of such person, the sum of the amounts described in paragraphs (3) and (8) of section 6051(a) paid by such person with respect to employment of employees by such person during the calendar year ending during such taxable year. Such term shall not include any amount which is not properly included in a return filed with the Social Security Administration on or before the 60th day after the due date (including extensions) for such return.
Source
- 2005–200626 U.S.C. § 199Internal Revenue Code · Income attributable to domestic production activities · for purposes of this section
The term "W–2 wages" means, with respect to any person for any taxable year of such person, the amounts described in paragraphs (3) and (8) of section 6051(a) paid by such person with respect to employment of employees by such person during the calendar year ending during such taxable year.
Source
- 2017–present26 U.S.C. § 199AInternal Revenue Code · Qualified business income · for purposes of this section
The term “W–2 wages” means, with respect to any person for any taxable year of such person, the sum of the amounts described in paragraphs (3) and (8) of section 6051(a) paid by such person with respect to employment of employees by such person during the calendar year ending during such taxable year.
Source
- 2006–present26 U.S.C. § 199Internal Revenue Code · Income attributable to domestic production activities · for purposes of this section