W–2 wages

(A)The term “W–2 wages” means, with respect to any person for any taxable year of such person, the amounts described in paragraphs (3) and (8) ofpaid by such person with respect to employment of employees by such person during the calendar year ending during such taxable year. (B)Such term shall not include any amount which is not properly allocable to qualified business income for purposes of subsection (c)(1). (C)Such term shall not include any amount which is not properly included in a return filed with the Social Security Administration on or before the 60th day after the due date (including extensions) for such return.

Source

26 USC § 199A(b)(4)(A)


Scoping language

For purposes of this section
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