Because the payments are wages for FICA purposes, they are reportable by the employer as Social Security and Medicare wages on the employee-spouse's Form W-2, as are the Social Security and Medicare taxes withheld
. The payments are not included in box 1 or 2 of the employee's W-2.
Some workers who are eligible for the EITC are not allowed to get advance payments, including workers without qualifying children, farmworkers who get paid day by day, and people with no Social Security and Medicare taxes withheld
from their pay.
Employees should request from their employers reimbursement of social security and Medicare taxes withheld
on excludible benefits for 1992 and 1993.