📝 Overview

Your W-2 is an annual tax form that shows how much you earned and how much was withheld from your pay during the calendar year. This article walks you through what is included on your W-2, what each box means, and what to do if something looks wrong.

🔍 What Is a W-2 Form?

A W-2 form is issued by your employer each year and reports your total wages and tax withholdings for the previous calendar year (January 1 through December 31). Your employer is required to send it to you by January 31.

📊 What Wages Are Included on Your W-2?

Your W-2 reflects all taxable wages paid to you between January 1 and December 31. The pay period does not determine which year the wages appear on. If a payroll is processed with a pay period in December but a pay date in January, those wages will appear on the January calendar year W-2.

The following types of compensation are typically included:

Wages, Salaries, Tips: Your regular pay and any tips received throughout the year.
Federal Income Tax Withheld: The amount of federal income tax taken from your pay throughout the year.
State Income Tax Withheld: If applicable, the amount of state income tax withheld from your pay.
Social Security Wages: Earnings subject to Social Security tax. This has a maximum limit that changes annually.
Medicare Wages: Earnings subject to Medicare tax. There is no limit on the amount of wages subject to Medicare tax.
Other Compensation: Additional forms of pay such as bonuses, commissions, severance pay, and taxable fringe benefits.
Retirement Plan Contributions: Contributions made to retirement plans such as a 401(k), 403(b), or IRA.
Healthcare and Other Benefits: The value of certain health or other benefits provided by your employer, if taxable.
Employer Contributions: Any employer contributions to a retirement plan or other benefits that are taxable to you.

🛠️ W-2 Box-by-Box Breakdown

The following tables explain what each box on your W-2 represents.

Box A	Your Social Security number
Box B	Your employer's Employer Identification Number (EIN)
Box C	Your employer's name, address, and zip code
Box D	Control number: an optional code your employer may use to identify your individual form. It is normal for this to be left blank.
Box E	Your legal name
Box F	Your address and zip code

Box 1	Your total taxable wages, including reported tips and other taxable compensation paid during the last calendar year. This box does not include pretax deductions such as certain retirement plan contributions.
Box 2	The amount of federal income tax withheld from your wages over the last calendar year.
Box 3	The amount of your pay subject to Social Security tax in the last calendar year.
Box 4	The amount of Social Security tax withheld from your wages in the past calendar year.
Box 5	The total amount of your pay subject to Medicare tax in the last calendar year.
Box 6	The amount of Medicare tax withheld from your wages in the past calendar year.
Box 7	Any reported tips from the past calendar year. This will be blank if you do not receive tips, or if you are expected to report your tips as part of filing your individual annual taxes.
Box 8	Any pooled tips allocated to you. This applies only to employees of large food and beverage operations.
Box 9	An optional verification code if your employer is participating in an IRS pilot program.
Box 10	The amount of dependent care benefits, if applicable. This includes any pretax dollars contributed by you or your employer to a flexible spending account for dependent care.
Box 11	The amount paid to you from a nonqualified deferred compensation plan.
Box 12	Box 12 is the catch-all for codes your employer uses to report certain wages to the IRS. Common Box 12 codes include: C — Taxable cost of group-term life insurance over $50,000 (included in Boxes 1, 3, and 5) D — Elective deferrals under a 401(k) plan (including SIMPLE 401(k)) V — Income from exercise of non-statutory stock options (included in Boxes 1, 3, and 5) W — Employer contributions to your health savings account (HSA) AA — Designated Roth contributions under a 401(k) plan DD — Cost of employer-sponsored health coverage For a complete list of Box 12 codes, click the link below. Click here
Box 13	You may see a checkbox marked for one or more of the following: Statutory employee status: Your earnings are subject to Social Security and Medicare taxes but not federal income tax withholding. Retirement plan: You were an active participant in a retirement plan such as a 401(k) in the past tax year. Third-party sick pay: You received sick pay through a third-party insurance provider.
Box 14	Your employer uses this box to report items that do not fit elsewhere, such as nontaxable income, union dues, uniform payments, and health insurance premiums.
Boxes 15–20	The amount of state and local income tax reported by your employer for the past calendar year.

❓ Frequently Asked Questions (FAQs)

Find answers to common questions or additional details that may not be covered in the main instructions.

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