https://www.hrblock.com/tax-center/income/wages/is-severance-taxable/amp/ Employers generally use two different ways to pay your severance: As part of your normal wages.That means all the normal withholding (such as federal income tax based on your completed W-4, state income tax, Social Security and Medicare taxes) that applied to your paycheck, will also apply to your severance payment. Apart from your normal wages. In this case, a flat 22% withholding rate for federal income tax (in place of the normal federal income tax withholding that would be calculated based on your W-4) would generally apply. If you accumulated vacation or sick pay, your employer may pay that out at their discretion or under the terms of your employment contract when your job is terminated. Generally, the same tax withholding scenarios as above apply.
我有几个问题，多谢大家指教
（1） 怎么判断W2 上的收入是regular的还是supplemental的？都放在 Box 1了
2） 好像correction tax form是 1040X。正常报税 severance package 的suppplemental 收入应放在哪装tax return form上？不知道从federal要回来的有多大可能性
今天看到severance package 和 最后没有用的vacation都可以安 supplemental 收入来报税。
你是在哪里看到的？
都安正常收入算。你在哪里看到IRS给你特殊对待（减点税）？
0
扯蛋的信息
楼主说的22%只是federal supplemental withholding tax 。这玩意儿可以看成预交税，最后报税时多退少补的呀，又不是说真的只收22%的税。要是这样，所有的bonus啥的，也只收22%就够了，很多网友要乐疯了。
supplemental和一般收入不就是预扣不一样么？报税结束的时候和一般w2工资收入没区别。你没报错
Employers generally use two different ways to pay your severance: As part of your normal wages.That means all the normal withholding (such as federal income tax based on your completed W-4, state income tax, Social Security and Medicare taxes) that applied to your paycheck, will also apply to your severance payment. Apart from your normal wages. In this case, a flat 22% withholding rate for federal income tax (in place of the normal federal income tax withholding that would be calculated based on your W-4) would generally apply. If you accumulated vacation or sick pay, your employer may pay that out at their discretion or under the terms of your employment contract when your job is terminated. Generally, the same tax withholding scenarios as above apply.
楼上的都说了， 那是预缴税率， 没啥关系的。按公司给你的 W2 报就可以。