Ryan Lane
Senior Finance Writer
MS Accounting
Ryan Lane is a senior finance writer covering taxes, payroll, and small-business finance. Ryan has written hundreds of explainers helping workers and employers make sense of the rules.
Articles by Ryan
W-2 Box 12 Codes: Complete List and What Each Code Means (2026)
Box 12 of Form W-2 uses letter codes to report amounts like 401(k) deferrals (D), health coverage cost (DD), and HSA contributions (W). Here is every code from the IRS instructions, including the new 2026 codes.
Declared Tips vs Charged Tips: What's the Difference?
Charged tips are how customers pay; declared tips are what you report. Learn the overlap, reporting deadlines, and tax treatment.
Understanding Form 8027 for Large Food Establishments
Understand Form 8027, an annual information return for large food establishments, and comply with the IRS to avoid penalties.