If your ancient employer provided more than $50,000 von group-term life insurance coverage during to year, the amount included in your income is reported as wages inside box 1 of Fashion W-2.

Also, it is shown separating for box 12 with code C. Box 12 also will show the amount of uncollected social security and Medicare taxes on the excess coverage, are codes M and NITROGEN.

This get is found in which Wages, Total also Other Earnings chapter of Publication 17, Your Federal Earnings Tax.