EMPLOYMENT TAX

Internal Revenue Bulletin 2005-3 · 2026-10-03 edition · updated 2026-10-04 · United States

Announcement 2005–5, page 353. This announcement advises employers about a new Code Z for use on the 2005 Form W–2. This code will be used to identify income recognized due to participation in a nonqualified deferred compensation plan that fails to meet the requirements of section 409A of the Code. Similar reporting is required on Form 1099–MISC for nonemployees.

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — Internal Revenue Bulletin 2005-3

Internal Revenue Bulletin 2005-3

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.