J.K. Lasser's Your Income Tax Professional Edition 2017

Chapter 2 Wages, Salary, and Other Compensation

1. 2.1 Salary and Wage Income
2. 2.2 Constructive Receipt of Year-End Paychecks
3. 2.3 Pay Received in Property Is Taxed
4. 2.4 Commissions Taxable When Credited
5. 2.5 Unemployment Benefits
6. 2.6 Strike Pay Benefits and Penalties
7. 2.7 Nonqualified Deferred Compensation
8. 2.8 Did You Return Wages Received in a Prior Year?
9. 2.9 Waiver of Executor’s and Trustee’s Commissions
10. 2.10 Life Insurance Benefits
11. 2.11 Educational Benefits for Employees’ Children
12. 2.12 Sick Pay Is Taxable
13. 2.13 Workers’ Compensation Is Tax Free
14. 2.14 Disability Pay and Pensions
15. 2.15 Stock Appreciation Rights (SARs)
16. 2.16 Stock Options
17. 2.17 Restricted Stock

Except for tax-free fringe benefits (Chapter 3), tax-free foreign earned income (Chapter 36) and tax-free armed forces and veterans’ benefits (Chapter 35), practically everything you receive for your work or services is taxed, whether paid in cash, property, or services. Your employer will generally report your taxable compensation on Form W-2 and other information returns, such as Form 1099-R for certain retirement payments. Do not reduce the amount you report as taxable compensation on your return by withholdings for income taxes, Social Security taxes, union dues, or U.S. Savings Bond purchases. Your Form W-2 does not include in taxable pay your qualifying salary-reduction contributions to a retirement plan, although the amount may be shown on the form.

Attach Copy B of Form W-2 to your return; do not attach Forms 1099 ...