Does benefit belong on W-2?

[Guest MacMan]

Which, if any, of the following belong on a W-2 as "information only" and/or part of gross earnings:

1. Premium payments made by the employee using pretax payroll deductions.

2. Donations to a "use it or lose it" cafeteria program made by the employee using pretax payroll deductions.

3. Donations to a medical credit card made by the employer to cover employee out-of-pocket medical expenses. (Unused balance carries to future years.)

4. Employee use of the credit card in #3.

Thanks!

[GBurns]

It depends.

There are apparently still states and other taxing authorities that do not allow deduction of these amounts and who need disclosure. The disclosure form is the W2.

The calculation of EITC and some other Welfare benefits require that these amounts be added back as "income". The employee therefore needs the amounts and the grantor of the benefits needs substantiation. The W2 is the best and most convenient place to show these amounts.