What goes on each line of a W2

A W2 form has 14 numbered boxes plus some unnumbered fields. Your employer fills most of it — you do not. Your job is to check that the numbers match your pay stubs and your own records, then use the form to fill out your tax return.

The top section shows your name, address, and Social Security number on the left, and your employer's name, address, and EIN (Employer Identification Number) on the right. This information should match what your employer has on file. If your name or address changed during the year, make sure the W2 reflects your current information before you file.

Boxes 1 through 6 show different kinds of income. Box 1 is the wages your employer reports to the IRS — this is what you use on your tax return. Boxes 2 through 6 show federal income tax withheld, Social Security wages, Social Security tax withheld, Medicare wages, and Medicare tax withheld. These numbers come straight from your pay stubs added together for the whole year.

Key Takeaways

  • Your employer must send you a W2 by January 31 if you earned any wages in the previous year, and you should receive it even if you were laid off or quit partway through.
  • You do not fill out the W2 itself — your employer does — but you must check that the income and tax withholding amounts match your pay stubs before you file your return.
  • Box 1 (wages, tips, and other compensation) is the number you enter on your tax return, and it should match the total of all your paychecks for the year.
  • If your W2 shows the wrong amount, contact your employer's payroll department to request a corrected form (called a W2-c) rather than trying to fix it yourself.
  • You need a W2 from every employer you worked for during the year, and you must have all of them before you can file your return.

Boxes 7 through 12: Additional income and deductions

Box 7 shows tips you reported to your employer during the year. If you work in food service, hospitality, or another tipped industry, this box should match what you wrote on your tip reports. Box 8 is allocated tips — this only appears if your employer allocated tips to you based on a formula, which is rare.

Boxes 9 and 10 are usually blank. Box 9 shows dependent care benefits if your employer offers a dependent care account (sometimes called a cafeteria plan). Box 10 shows education benefits if your employer paid for tuition or books under a may have access to education program.

Box 11 shows distributions from a nonqualified deferred compensation plan — most employees will not have this. Box 12 shows other compensation, and it includes a letter code that tells you what kind of compensation it is. Common codes are D (401k contributions), E (employee contributions to a 403b), and F (taxable scholarship or fellowship grants). The code matters because different types of compensation are treated differently on your tax return.

Boxes 13 through 20: Tax withholding and state information

Box 13 has three checkboxes: "Statutory employee," "Retirement plan," and "Third-party sick pay." Most employees will have none of these checked. If you are a statutory employee (like a life insurance salesman who works on commission), the box will be marked, and it changes how you report your income on your return.

Boxes 14 through 20 show state and local tax information. Box 14 is "Other" — this is where your employer puts anything that does not fit in the other boxes, like union dues or health insurance premiums deducted from your pay. Boxes 15 through 20 show state income tax withheld, state wages, local income tax withheld, and local wages. If you worked in more than one state or locality during the year, you may have multiple W2s or multiple entries in these boxes.

The bottom of the form shows which state and local jurisdictions the withholding applies to. This matters when you file your state and local returns — you need to know how much was withheld in each place.

What to do when you receive your W2

Your employer must send you a W2 by January 31 of the year after you earned the income. You should receive it by mail or email, depending on your employer's practice. If you do not receive it by early February, contact your employer's payroll or HR department and ask for it.

When you get it, compare the numbers to your final pay stub from the previous year. Box 1 should equal the total of all your paychecks. Box 2 (federal income tax withheld) should match the total federal tax withheld across all your pay stubs. Do the same check for Social Security tax, Medicare tax, and any state or local taxes shown.

If the numbers do not match, contact payroll right away. Do not assume the W2 is correct just because it came from your employer — mistakes happen, and it is your responsibility to catch them before you file your return. Payroll can usually fix small errors and send you a corrected W2 (called a W2-c) within a few days.

Using your W2 to file your tax return

When you file your federal return, you enter the amount from Box 1 on line 1a of Form 1040 (wages, salaries, tips). If you received tips that were not reported to your employer, you add those separately on line 1a as well. The federal income tax withheld in Box 2 goes on the withholding line of your return — this is how the IRS knows how much you already paid.

If you have a 1099 from self-employment income or a 1098-T from education expenses, you will also have a W2 — they are not mutually exclusive. You report all income sources on your return. If you worked for multiple employers, you report the Box 1 amount from each W2 on line 1a, and the IRS adds them together.

For state and local returns, you use the information in boxes 15 through 20. Each state has its own form, but the process is the same: you enter the state wages and the state tax withheld, and the state compares what you owe to what was already withheld.

Common mistakes when reading a W2

The most common mistake is confusing Box 1 (taxable wages) with Box 5 (Medicare wages). Box 5 is often higher because it includes some types of compensation that are not subject to federal income tax but are subject to Medicare tax. You use Box 1 on your return, not Box 5.

Another mistake is not checking for multiple W2s. If you changed jobs during the year, you will have a W2 from each employer. You must report income from all of them. Some people accidentally leave one out, which triggers an IRS notice later.

A third mistake is ignoring Box 12 codes. If your employer made 401k contributions on your behalf, that amount appears in Box 12 with code D, and it is already included in Box 1. You do not deduct it again — it is pre-tax income. If you miss this, you might claim a deduction you are not may have access to to.

What to do if your W2 is wrong

If your W2 shows the wrong income amount, wrong withholding, or wrong personal information, contact your employer's payroll department when ready. Explain what is wrong and ask them to issue a corrected W2-c. Do not file your return until you have the corrected form.

If your employer will not correct it or you cannot reach them, you have options. You can file your return using the correct information from your pay stubs and attach a written explanation. You can also contact the IRS at 1-800-829-1040 to report the discrepancy. The IRS will compare your return to what your employer reported, and if there is a mismatch, they will send you a notice.

Keep copies of your pay stubs for at least three years. If the IRS questions your return, your pay stubs are the best evidence of what you actually earned and what was withheld.

Frequently Asked Questions

Do I need to do anything with my W2 before I file my return?

You need to check that the numbers are correct by comparing them to your pay stubs. You do not fill out the W2 itself or sign it. Just make sure the income and withholding amounts match what you earned and what was taken out of your paychecks.

What if I worked for two employers in the same year?

You will receive a W2 from each employer. When you file your return, you report the Box 1 amount from each W2 on the same line of your return. The IRS adds them together to get your total wages for the year.

Can I file my return without my W2?

You can file without it if you know your income and withholding amounts from your pay stubs, but the IRS will compare your return to the W2 your employer sends them. If the numbers do not match, you will receive a notice. It is better to wait for your W2 or contact your employer if it is late.

What does it mean if Box 12 has a code I do not recognize?

Box 12 codes tell you what type of compensation is shown. Common codes are D (401k), E (403b), and F (taxable scholarship). You can find a full list of codes in the IRS instructions for Form 1040, or ask your payroll department what the code means and whether it affects how you report your income.

What if my W2 shows income I did not earn?

Contact your employer's payroll department when ready and ask them to investigate. Mistakes can happen — a payment might have been coded to the wrong person, or hours might have been entered twice. Ask for a corrected W2-c. Do not file your return until this is resolved.