Does the political subdivision (PSD) code reported on a W-2 belong to the employee or the employer?

Jan 31, 2019

Act 18 requires the political subdivision (PSD) code to be reported in Box 20 of the W-2. Is this the employee or employer PSD code?

The code to be included on the W-2 is the code indicating where the withheld taxes have been remitted by the employer. It is generally the employer’s location, although employers with multiple locations may have elected to remit to a single authority.

For more resources, check out PICPA’s Money & Life Tips, Ask a CPA, or CPA Locator.

Answered by: Elizabeth W. Kidd, CPA, is a retired accounting instructor in Erie, Pa.

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