What goes in each box on a W2

A W2 form has 14 numbered boxes plus several unlabeled spaces. Your employer fills most of them, but you need to understand what each one means so you can spot errors before you file taxes. The form tracks wages you earned, taxes withheld, and benefits you received during the year.

Boxes 1 through 6 show different types of income. Box 1 is your taxable wages — the total you earned minus pre-tax deductions like health insurance or 401(k) contributions. Boxes 2 through 6 break out federal income tax withheld, Social Security wages, Social Security tax withheld, Medicare wages, and Medicare tax withheld. Your employer calculates these amounts based on your W4 form and payroll records.

Boxes 7 through 12 show additional taxes and benefits. Box 7 is Social Security tips if you work in food service or hospitality. Box 8 is allocated tips. Boxes 9 through 12 cover dependent care benefits, nonqualified plans, and other employer-provided benefits. Most workers will see zeros in these boxes.

Boxes 13 through 20 contain checkboxes and additional information. Box 13 has three checkboxes: one for retirement plan participation, one for third-party sick pay, and one for other. Boxes 14 through 20 show state and local tax information, which varies by where you work and live.

Key Takeaways

  • Your employer is required to send you a W2 by January 31, and you should check it against your final pay stub to catch errors before filing taxes.
  • Box 1 shows your taxable wages after pre-tax deductions; this is the number you use to calculate your federal tax return.
  • Boxes 2, 4, and 6 show federal income tax, Social Security tax, and Medicare tax that your employer already withheld from your paychecks.
  • If you spot an error on your W2, contact your employer's payroll department immediately — they must issue a corrected form called a W2-C before you file.
  • State and local tax information appears in boxes 14 through 20 and depends on which states you worked in during the year.

How to read your employer's entries

Your employer completes most of the W2 before sending it to you. Start by checking the employer information in the top section: company name, address, and Employer Identification Number (EIN). This should match your pay stubs. If it does not, contact payroll immediately — a wrong EIN can delay your tax refund or cause the IRS to reject your return.

Next, verify your personal information: your name, address, and Social Security number. The SSN must match your Social Security card exactly. If your name or address has changed since you started the job, make sure the W2 reflects the current information you use on your tax return.

Compare Box 1 (taxable wages) to your final pay stub. Add up all the gross pay amounts from your last few pay stubs for the year and subtract any pre-tax deductions like 401(k) contributions, health insurance premiums, or dependent care account contributions. The result should match Box 1. If it is significantly different, ask payroll for an explanation before you file.

Check Boxes 2, 4, and 6 against your pay stubs as well. These show the total federal income tax, Social Security tax, and Medicare tax withheld across all your paychecks for the year. Add up the withholding amounts from several pay stubs to see if the pattern matches what the W2 reports.

What to do if you find an error

Do not file your tax return with a W2 you believe is wrong. Contact your employer's payroll or human resources department first. Explain which box or boxes contain incorrect information and provide documentation — usually your pay stubs — that shows what the correct amount should be.

Your employer has until January 31 to send you a W2. If you receive it after that date and spot an error, payroll must issue a corrected W2-C form within 30 days of your request. A W2-C has the same layout as a W2 but is clearly marked as a correction. You file the W2-C with the IRS instead of the original W2.

If your employer refuses to correct a W2 or does not respond to your request, you can file your tax return using the information you believe is correct and attach a written explanation. The IRS may contact you to verify the discrepancy. Keep copies of all pay stubs and correspondence with your employer in case you need to prove your case.

Understanding pre-tax and post-tax deductions

Pre-tax deductions reduce the amount shown in Box 1. These include 401(k) or 403(b) retirement contributions, traditional IRA contributions made through payroll, health insurance premiums, flexible spending account (FSA) contributions, and dependent care account contributions. Because these amounts come out before taxes are calculated, they lower your taxable income and the federal income tax your employer withholds.

Post-tax deductions do not appear on your W2 because they do not change your taxable income. These include Roth IRA contributions, life insurance premiums, union dues (in some cases), and charitable donations. Your employer deducts them from your paycheck, but they do not reduce Box 1.

If you are unsure whether a deduction is pre-tax or post-tax, check your pay stub. Pre-tax deductions appear before the gross income line; post-tax deductions appear after. Your payroll department can also clarify which deductions you have set up and how they affect your W2.

State and local tax information on your W2

Boxes 14 through 20 contain state and local tax information. Box 14 is a catch-all for other state or local information that does not fit in the standard boxes. Boxes 15 and 16 show the state where you worked and your state income tax withheld. Boxes 17 and 18 show local tax information if you worked in a city or county with a local income tax.

If you worked in more than one state during the year, your employer may issue multiple W2 forms — one for each state — or combine the information on a single form with separate state sections. Check your W2 carefully if you changed jobs or moved during the year. Some states require you to file a return even if you only worked there for part of the year.

State and local tax withholding amounts should match what appears on your pay stubs. If you worked in a state with no income tax (such as Texas, Florida, or Nevada), Box 15 will be blank and Box 16 will show zero. If you worked in multiple states, verify that the state codes and withholding amounts are correct for each location where you earned income.

Using your W2 to file your tax return

Your W2 provides the income and withholding information you need to complete your federal tax return. Box 1 (taxable wages) goes on line 1a of Form 1040. Box 2 (federal income tax withheld) goes on line 25, which reduces the amount of tax you owe or increases your refund. Boxes 4 and 6 (Social Security and Medicare taxes withheld) are informational and do not directly affect your 1040, but they appear on your return for your records.

If you received a W2 from more than one employer, you must report all of them on your tax return. Add up the Box 1 amounts from each W2 and enter the total on line 1a. Add up all the Box 2 amounts and enter the total on line 25. The IRS receives copies of all your W2s from your employers, so they will know if you fail to report one.

Keep your W2 and all pay stubs for at least three years after you file your tax return. The IRS can audit returns from previous years, and you will need these documents to prove your income and withholding if questions arise.

Frequently Asked Questions

When should I receive my W2?

Your employer must send you a W2 by January 31 of the year following the year you worked. If you do not receive it by early February, contact your employer's payroll department. If your employer does not send it by the end of February, you can contact the IRS at 800-829-1040 to report the missing form.

What if I worked for multiple employers?

You will receive a separate W2 from each employer. Report all of them on your tax return by adding up the income and withholding from each form. The IRS receives copies of all your W2s, so they will know if you omit one.

Can I amend a W2 after I file my taxes?

No, but your employer can issue a corrected W2-C if an error is discovered. If you already filed your return with incorrect W2 information, you can file an amended return (Form 1040-X) once you receive the corrected form. Keep the W2-C with your tax records.

What does it mean if Box 13 is checked?

The three checkboxes in Box 13 indicate whether you participated in a retirement plan, received third-party sick pay, or have other information to report. If the retirement plan box is checked, it affects how much you can contribute to a traditional IRA that year. Ask your employer what each checked box means for your situation.

Why is my Box 1 amount different from my gross pay?

Box 1 shows taxable wages after pre-tax deductions are subtracted. If you contribute to a 401(k), health insurance, FSA, or dependent care account, those amounts reduce Box 1. Your gross pay (before any deductions) will be higher than Box 1. This is normal and correct.