What goes in each box on the W2

The W2 form has 14 numbered boxes plus several labeled sections. Your employer fills most of them, but you need to understand what each one means so you can spot errors before you file your taxes. Boxes 1 through 6 show different kinds of income and tax withholding. Boxes 7 through 14 cover Social Security, Medicare, and other deductions. The form also has spaces for your personal information, your employer's information, and state tax details.

You do not fill out the W2 yourself — your employer is required by law to complete it and send you a copy by January 31st each year. Your job is to check that the information is correct, understand what each number represents, and use those numbers when you file your tax return. If something looks wrong, contact your employer's payroll department and ask them to issue a corrected W2, called a Form W2-c.

Key Takeaways

  • Your employer fills out the W2, not you — you receive it and check it for accuracy against your pay stubs.
  • Box 1 shows your taxable wages; Box 2 shows federal income tax withheld; Boxes 3 and 5 show Social Security and Medicare wages.
  • If numbers on your W2 do not match your pay stubs, ask your employer to issue a corrected W2-c before you file your return.
  • You need your W2 to file your federal tax return, and most states require it for state returns as well.
  • Keep your W2 for at least three years in case the IRS asks questions about your income or withholding.

Understanding the income and withholding boxes

Box 1 (Wages, tips, other compensation) shows the total amount of money you earned from your job during the year. This is the number you use on your tax return to report your income. It includes your regular salary or hourly wages plus any bonuses, commissions, or taxable fringe benefits your employer gave you. It does not include pre-tax deductions like health insurance premiums or 401(k) contributions.

Box 2 (Federal income tax withheld) shows how much money your employer took out of your paychecks for federal income tax. This is not a tax you owe — it is money already paid on your behalf. When you file your return, the IRS compares this number to the tax you actually owe. If too much was withheld, you get a refund. If too little was withheld, you owe the difference.

Box 3 (Social Security wages) and Box 4 (Social Security tax withheld) show your earnings subject to Social Security tax and how much was taken out. Social Security tax is 6.2 percent of your wages, up to a yearly cap that changes each year. Your employer matches this amount.

Box 5 (Medicare wages and tips) and Box 6 (Medicare tax withheld) work the same way for Medicare. Medicare tax is 1.45 percent of all your wages with no yearly cap. If you earned over $200,000 (or $250,000 if married filing jointly), an additional 0.9 percent Medicare tax applies, and that appears in Box 6 as well.

Boxes for other income and deductions

Box 7 (Social Security tips) appears only if you reported tips to your employer during the year. Box 8 (Allocated tips) may show tips your employer allocated to you if you work in food service or hospitality and did not report enough tips to meet the 8 percent threshold.

Box 9 (Dependent care benefits) shows the value of dependent care assistance your employer provided, such as a subsidized daycare program. Box 10 (Health savings account) shows contributions your employer made to your HSA. Box 11 (Nonqualified plans) and Box 12 (See instructions for box 12) cover less common benefits like deferred compensation or educational assistance.

Box 13 has three checkboxes: Statutory employee, Retirement plan, and Third-party sick pay. These tell you and the IRS about your employment status or whether you were covered by a retirement plan. Box 14 (Other) is a catch-all for state-specific or employer-specific information that does not fit elsewhere.

State and local tax information

The bottom section of the W2 contains state and local tax information. Your employer fills in your state of employment, your state income tax withheld, your local jurisdiction if applicable, and local income tax withheld. Some states have no income tax, so these boxes may be blank. Some employers operate in multiple states, so you may receive multiple W2s if you worked in different states during the year.

You need this information to file your state and local tax returns. If you worked in a state with no income tax but lived in a state with income tax, you may still owe tax to your state of residence. Check your state's tax authority website to understand your filing requirements.

How to check your W2 for errors

Compare your W2 to your final pay stub from the year. Box 1 should match your year-to-date gross pay. Box 2 should match your year-to-date federal withholding. Boxes 3, 4, 5, and 6 should match your Social Security and Medicare withholding. If any number is off, contact your employer's payroll department right away.

Common errors include wrong Social Security number, misspelled name, incorrect address, or math mistakes in the income or withholding totals. Your employer can issue a corrected W2-c at any time, but it is easier to fix errors before you file your return. If you file with incorrect information and the IRS catches it, you will have to file an amended return, which takes longer.

If your employer does not send you a W2 by February 15th, contact them. If they do not respond, you can call the IRS at 1-800-829-1040 and report the missing form. The IRS can then contact your employer on your behalf.

Using your W2 to file your tax return

When you file your federal return, you enter the information from Box 1 (your income) on the appropriate line of your return form. The IRS receives a copy of your W2 directly from your employer, so the numbers must match. If they do not, the IRS will flag the discrepancy and may send you a notice asking for an explanation.

If you worked for multiple employers during the year, you will receive multiple W2s. You add up all the Box 1 amounts from each W2 to get your total income for the year. You also add up all the Box 2 amounts to get your total federal withholding. Most tax software will walk you through entering each W2.

Keep a copy of your W2 with your tax return records. The IRS can ask about your income and withholding for up to three years after you file, and sometimes longer if they suspect fraud. Having your W2 on hand makes it easy to answer their questions.

Frequently Asked Questions

What if my W2 shows the wrong Social Security number?

Contact your employer's payroll department immediately and ask them to issue a corrected W2-c with your correct Social Security number. Do not file your tax return until this is fixed. If you file with the wrong number, your return may be rejected, and the IRS will not credit the income or withholding to your account.

Can I file my taxes without my W2?

You can file without it if you know your income and withholding amounts, 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 for the information before you file.

What does it mean if Box 2 is zero?

It means no federal income tax was withheld from your paychecks during the year. This can happen if you claimed exemption from withholding on your W4 form, or if your income was low enough that no tax was required. When you file your return, you may owe tax or receive a refund depending on your actual tax liability.

Do I need my W2 to file state taxes?

Yes, most states require your W2 information to file a state return. You will need the state income tax information from the bottom section of your W2. Some states have no income tax, so you may not need to file a state return at all — check your state's tax authority website.

What if I lost my W2?

Contact your employer and ask for a duplicate copy. They are required to keep records and can reissue it. If your employer is out of business or will not respond, you can call the IRS at 1-800-829-1040 and ask them to request a copy from your employer or provide you with the information you need to file.