Definition of "active participant" for W-2

[Richard Anderson]

On line 15 of Form W-2 the Pension Plan box should be checked if the employee was an "active participant" for any part of the year. Where can I find a definition of "active participant."

[Michael Devault]

I believe that for W2 purposes, you use the same definition as found in IRS Notice 87-16. If you can't find that notice on the web, e-mail me your fax number and I'll send you a copy.

[Bill Berke]

IRC Section 219 and the reg's define Active Participant for IRA purposes which is the same definition for W-2 purposes