In the context of federal tax levies, take-home pay is the amount of an employee's wages that remains after all normal deductions in effect at the time the levy was received.
This is the maximum amount of wages subject to FICA or FUTA.
This is a reduction in the minimum wage allowed for tipped employees, authorized by the provision in the Fair Labor Standards Act allowing employees to take a credit against their minimum wage obligations for tips received.
A tipped employee is one who is engaged in an occupation in which he or she customarily and regularly receives more than $30 per month in tips.
Form W-3c accompanies Form W-2c in most situations. However, Form W-3c need not be included if the corrections are only to employees' names, addresses, or Social Security numbers.
Employers submitting W-2s on paper must also file Form W-3, which requires the employer to provide composite information pertaining to the batch of W-2s being filed.