W–2 wages
(A)The term “W–2 wages” means, with respect to any person for any taxable year of such person, the sum of the amounts described in paragraphs (3) and (8) of section 6051(a) paid 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 domestic production gross receipts 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. (D)In the case of a qualified film, such term shall include compensation for services performed in the United States by actors, production personnel, directors, and producers.