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Text of IRS Notice 2006-100: 2005, 2006 Reporting Rules for Taxable, Nontaxable Amounts Under 409A (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Dec. 1, 2006
21 pages. Excerpt: For calendar years 2005 and 2006, an employer is not required to report amounts deferred during the year under a nonqualified deferred compensation plan subject to § 409A in box 12 of Form W-2 using code Y.... [F]or calendar year 2006, an employer must treat amounts includible in gross income under § 409A as wages for income tax withholding purposes. An employer is required to report such amounts as wages paid ... in box 1 of Form W-2.
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