"Along with other changes associated with the Act, the form instructions direct employers to use Box 12 to report the employee's 'qualified tips' using code 'TP' and 'qualified overtime compensation' using code 'TT.' The draft revised Form W-2 also includes a new Box 14b for employers to report the employee's qualifying occupation ... The IRS publication emphasizes that this is an 'early release draft' and that additional changes may be forthcoming before it is finalized for use."  MORE >>