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The loan repayment must be reported as wages in Box 1 of
Form W-2, Wage and Tax Statement, and as Medicare wages in Box 5 of Form
W-2. If wages paid to an agency's employee are subject to social
security taxes, the repayment is also reported as social security wages
in Box 3 of Form W-2. The repayment is includible in social security
wages, however, only to the extent that the repayment together with
other wages previously paid during the calendar year does not exceed the
social security wage base for that year.
This answer was provided by the Internal Revenue Service (IRS). For further guidance/clarification on this issue, agency representatives may contact IRS (Federal, State and Local Governments) at (202) 283-9665.
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