W–2 wages
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 199 — for purposes of this section (3 versions over time)
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.
26 U.S.C. § 199A — 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.