Form W-2 Box Definitions

Outline of each box on the Form W-2, and details about the corresponding box codes.

OVERVIEW

The Form W-2 is comprised of boxes and codes that show the wages you’ve earned and any taxes paid through withholding. To help you understand your Form W-2, we’ve outlined each of the respective boxes and the corresponding box codes below.

FORM W-2 BOXES

Box 1: Shows your wages, tips, prizes, and other compensation for the year. Include this amount on the wages line of your return. This is for Federal Taxable Wages. Anything that is subject to FIT, displays here.

Box 2: Shows the total federal income tax that was withheld from your paycheck for the year. Include this amount on the federal income tax withheld line of your return (Form 1040, line 16).

Box 3: Shows your wages subject to Social Security tax. This amount should not exceed $147,000 for the tax year 2022.

Any income over $147,000 will not be subject to Social Security tax.
The taxable wages = Gross wages - Pre-tax deductions / Section 125 deductions, 401(k) Contributions are subject to Social Security Medicare Tax.

Box 4: Shows the amount of Social Security tax withheld from your pay. This amount should equal Box 3 x 6.2% and should not exceed $9,114.00 for 2022.

Box 5: Shows your wages subject to Medicare tax (Med taxable). This amount, which also may not be the same as the amount reported in Box 1, may also not be the same as Box 3.

Box 6: Shows the amount of Medicare tax withheld. This amount includes these:

1.45% Medicare tax withheld on all Medicare wages and tips shown in Box 5
0.9% Additional Medicare tax on any of those Medicare wages and tips above $200,000

Box 7: Shows any tip income you reported to your employer.

Box 8: Shows tip income allocated to you by your employer. This amount isn’t included in W-2 Boxes 1, 3, 5, or 7. For information on how to report tips on your return, see your Form 1040 instructions or IRS Pub. 531, Reporting Tip Income.

Box 10: This amount reports dependent care benefits provided under a dependent care assistance program. This includes any amount over $5,000 from Box 1, 3, and 5.

Box 11: Shows the total amount distributed to you from your employer’s non-qualified (taxable) deferred compensation plan.

Box 12: Various Form W-2 Codes on Box 12 that reflect different types of compensation or benefits.

A	Uncollected Social Security or RRTA tax on tips. Include this tax on Form 1040.	B	Uncollected Medicare tax on tips. Include this tax on Form 1040.
C	Taxable cost of group-term life insurance over $50,000 (included in boxes 1,3 (up to Social Security wages base), and box 5.	D	Elective deferrals to a section 401(k) cash or deferred arrangement. Also includes deferrals under a SIMPLE retirement account that’s part of a section 401(k) arrangement.
E	Elective deferrals under a section 403(b) salary reduction agreement.	F	Elective deferrals under a section 408(k)(6) salary reduction SEP.
G	Elective deferrals and employer contributions (including non-elective deferrals) to a section 457(b) deferred compensation plan.	H	Elective deferrals to a section 501(c)(18)(D) tax-exempt organization plan.
J	Nontaxable sick pay (information only, not included in Boxes 1, 3, or 5).	K	20% excise tax on excess golden parachute payments.
L	Substantiated employee business expense reimbursements (nontaxable).	M	Uncollected Social Security or RRTA tax on taxable cost of group-term life insurance over $50,000 (former employees only).
N	Uncollected Medicare tax on taxable cost of group-term life insurance over $50,000 (former employees only).	P	Excludable moving expense reimbursements paid directly to a member of the U.S. Armed Forces (not included in Boxes 1, 3, or 5).
Q	Nontaxable combat pay. See the instructions for Form 1040 or Form 1040A for details on reporting this amount.	R	Employer contributions to your Archer medical savings accounts (MSA). Report on Form 8853, Archer MSAs and Long-Term Care Insurance Contracts.
S	Employee salary reduction contributions under a section 408(p) SIMPLE plan (not included in Box 1).	T	Adoption benefits (not included in Box 1). Complete Form 8839, Qualified Adoption Expenses, to compute any taxable and nontaxable amounts.
V	Income from exercise of non-statutory stock option(s) (included in Boxes 1, 3 (up to Social Security wage base), and 5). See Publication 525, Taxable and Nontaxable Income, for reporting requirements.	W	Employer contributions (including amounts the employee elected to contribute using a section 125 (cafeteria plan) to your health savings account (HSA). Report on Form 8889, Health Savings Accounts (HSAs).
Y	Deferrals under a section 409A non-qualified deferred compensation plan.	Z	Income under a non-qualified deferred compensation plan that fails to satisfy section 409A. This amount is also included in Box 1 and is subject to an additional 20% tax plus interest. See the Form 1040 instructions.
AA	Designated Roth contributions under a section 401(k) plan.	BB	Designated Roth contributions under a section 403(b) plan.
DD	Cost of employer-sponsored health coverage (this includes the combined employer and employee cost). The amount reported with Code DD isn’t taxable.	EE	Designated Roth contributions under a governmental Section 457(b) plan. This amount doesn’t apply to contributions under a tax-exempt organization Section 457(b) plan.
FF	Permitted benefits under a qualified small employer health reimbursement arrangement.	GG	Income from qualified equity grants under section 83(i).
HH	Aggregate deferrals under section 83(i) elections as of the close of the calendar year.

Box 13: If the “Retirement plan” box is checked, special limits can apply to the amount of traditional IRA contributions you can deduct. If the “Statutory Employee” box is checked, Box 1 will be carried to Schedule C line 1.

Box 14: Employers can use this W-2 box to report information such as:

State disability insurance taxes withheld	Union dues	Uniform payments	Health insurance premiums deducted
Nontaxable income	Educational assistance payments	A member of the clergy’s parsonage allowance and utilities	Charitable contributions made through payroll deduction

Box 15 - 20: State and local taxable/ tax withheld