All of the following items must be reported on an employee ' s Form W-2...

Form W-2 is used to report wages, tips, and other compensation paid to an employee. This includes taxable items like cash awards, prizes, and reimbursements made under a non-accountable plan (which are treated as supplemental wages). Additionally, while most moving expenses are now taxable, any payments made directly to employees for such expenses must be reported. However, child support and garnishments (Option B) are post-tax deductions. While these are tracked in the payroll system to ensure the employer complies with court orders, they do not constitute income to the employee and are not reported on Form W-2. Their presence in payroll records serves only to document that the employer fulfilled its legal obligation to withhold and remit the funds to the appropriate agency or creditor.