What goes in each box on a W-2

A W-2 has 14 numbered boxes plus your name, address, and tax ID at the top. Your employer fills most of them with information from your payroll records — how much you earned, how much tax was withheld, how much went to Social Security and Medicare. You do not fill out a W-2 yourself. Instead, you receive it from your employer, check it for errors, and use the numbers when you file your tax return.

The form comes in multiple copies: Copy A goes to the IRS, Copy B goes to you for your records, Copy C goes to your state tax agency (if your state has income tax), and Copy 2 goes to you to file with your tax return. You keep Copies B and 2 for your records. The employer is responsible for sending Copy A to the IRS by January 31 and getting Copies B and 2 to you by the same date.

If you worked for more than one employer during the year, you will receive a separate W-2 from each one. When you file your tax return, you report the income and withholding from all your W-2s combined.

Key Takeaways

  • Your employer fills out the W-2, 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, and Boxes 5 and 6 show Social Security and Medicare wages and tax.
  • If information on your W-2 does not match your pay stubs, contact your employer's payroll department to request a corrected form (called a W-2c).
  • You must receive your W-2 by January 31, and you use it to file your federal tax return by April 15 (or the next business day if April 15 falls on a weekend).
  • Keep copies of your W-2 with your tax records for at least three years in case the IRS asks questions about your return.

The boxes you need to know for your tax return

Box 1 (Wages, tips, other compensation) is the number you use on your tax return. It shows your total taxable income from that job for the year. This includes your salary or hourly wages plus any taxable benefits (like the value of a company car or certain bonuses). It does not include pre-tax deductions like health insurance premiums or 401(k) contributions.

Box 2 (Federal income tax withheld) shows how much your employer sent to the IRS on your behalf throughout the year. When you file your return, the IRS compares this number to what you actually owe. If Box 2 is higher than what you owe, you get a refund. If it is lower, you owe the difference.

Box 5 (Medicare wages and tips) and Box 6 (Medicare tax withheld) are separate from federal income tax. Medicare tax is 1.45% of your wages, and your employer withholds it automatically. Box 5 shows the wages subject to Medicare tax, and Box 6 shows how much was withheld. If you earned over $200,000 (or $250,000 if married filing jointly), there is an additional 0.9% Medicare tax, and that appears in Box 6 as well.

Box 3 (Social Security wages) and Box 4 (Social Security tax withheld) work the same way. Social Security tax is 6.2% of your wages up to a cap (the cap changes each year). Box 3 shows your wages subject to Social Security tax, and Box 4 shows how much was withheld. If you worked for multiple employers and earned over the cap combined, you may have overpaid Social Security tax, which you can claim back on your return.

Checking your W-2 against your pay stubs

Before you file your tax return, compare your W-2 to your final pay stub from that employer. The numbers in Box 1, Box 3, and Box 5 should match the year-to-date totals on your last pay stub. Box 2, Box 4, and Box 6 should also match. If they do not, your employer made an error during payroll processing.

Common errors include: wages reported in the wrong box, tax withheld calculated incorrectly, your name or Social Security number spelled wrong, or income from a second job accidentally combined with your first. Check your name, address, and nine-digit Social Security number at the top of the form first — these must be exactly right for the IRS to match the form to your tax return.

If you find an error, contact your employer's payroll or human resources department right away. Ask them to issue a corrected W-2, which is called a W-2c (Corrected Wage and Tax Statement). Your employer must send the corrected form to you and the IRS. Do not file your tax return until you have the corrected W-2 — filing with wrong numbers can delay your refund or trigger an IRS notice.

What to do with boxes for state and local taxes

Boxes 18 through 20 are for state and local income tax. Box 18 shows state income tax withheld, Box 19 shows local income tax withheld, and Box 20 shows local wages. If you live in a state with no income tax (like Texas, Florida, or Wyoming), these boxes will be blank or zero. If you live in a state with income tax, your employer reports the state tax withheld here.

When you file your state tax return, you use the number from Box 18 (or the state-specific box if your state uses a different format). Some states require you to file a state return even if you did not have tax withheld; check your state's tax agency website to know whether you need to file. If you worked in more than one state during the year, you may receive a W-2 that splits state wages and tax by state in separate boxes.

Other boxes and what they mean

Box 7 (Social Security tips) appears only if you received tips and reported them to your employer. Box 8 (Allocated tips) appears if you worked in food service or another tipped industry and your employer allocated tips to you based on sales or hours worked. Box 9 (Dependent care benefits) shows the value of dependent care benefits your employer provided (like a subsidized daycare program). Box 10 (Nontaxable combat pay) appears only if you served in the military and received combat pay, which is excluded from taxable income.

Box 11 (Nonqualified plans) and Box 12 (Deferred compensation) show income from retirement plans or deferred compensation arrangements. Box 12 uses letter codes to identify the type of deferral (for example, code D means a 401(k) contribution). Box 13 (Statutory employee, Retirement plan, Third-party sick pay) uses checkboxes to flag special situations. Box 14 (Other) is a catch-all for anything that does not fit elsewhere, like union dues or educational information.

Most people do not need to worry about Boxes 7 through 14. If one of these boxes has a number in it, your employer should have explained what it means. If you are unsure, ask your payroll department or consult a tax professional.

Using your W-2 to file your tax return

When you file your federal tax return (Form 1040), you report the number from Box 1 of your W-2 on Line 1a under "Wages, salaries, tips, etc." If you have multiple W-2s, add up all the Box 1 amounts and enter the total. You also report the total federal tax withheld (Box 2 from all W-2s combined) on Line 24 of the 1040, which tells the IRS how much you already paid in taxes.

You do not have to attach your W-2 to your return when you file, but you should keep it with your records. The IRS already has a copy because your employer sent it in. However, if you file by mail (rather than electronically), some tax software or tax preparers may ask you to include a copy of your W-2 with your return for their records.

If you received a W-2c (corrected W-2), file an amended return using Form 1040-X and attach the corrected W-2. Do this even if you already filed your original return. The IRS will use the corrected information to recalculate your refund or balance due.

What to do if you do not receive your W-2 by January 31

Your employer is required to send your W-2 by January 31. If you do not have it by early February, contact your employer's payroll department and ask for it. Sometimes W-2s are mailed late or sent to an old address, so confirm your current mailing address with payroll.

If your employer cannot locate your W-2 or says they did not issue one, ask for a written statement explaining why. If you worked there and earned income, you should have received a W-2. If your employer genuinely did not issue one (for example, because they went out of business), you can file your return without it using your pay stubs as documentation, but you should also report the missing W-2 to the IRS by calling 800-829-1040.

You can file your tax return before you receive your W-2 if you have your pay stubs and know your total wages and withholding. However, if the W-2 arrives later with different numbers, you will need to file an amended return. It is usually simpler to wait for the W-2 if you can.

Keeping your W-2 records

Keep your W-2 and any W-2c forms with your tax return and supporting documents for at least three years. The IRS can audit a return up to three years after you file it, and they may ask to see your W-2 to verify your income and withholding. If you have a significant error or underreported income, the IRS can go back six years or longer, so keeping records longer is safer.

Store your W-2 in a folder with your tax return, pay stubs, receipts for deductions, and any other tax documents. If you file electronically, you can scan your W-2 and store it digitally, but keep the paper copy as well. Do not throw away your W-2 after you file — you may need it to prove your income when you explore for a loan, rent an apartment, or claim benefits.

Frequently Asked Questions

Can I file my tax return before I receive my W-2?

You can file using your pay stubs if you know your total wages and tax withheld, but the IRS will compare your return to the W-2 your employer sends them. If the numbers do not match, the IRS will send you a notice. It is usually faster to wait for your W-2 and file once, rather than file early and amend later.

What if my W-2 has my name or Social Security number wrong?

Contact your employer's payroll department when ready and ask for a corrected W-2 (W-2c). A wrong name or Social Security number can cause the IRS to mismatch the form to your tax return, which delays processing. Do not file your return until the W-2 is corrected.

Do I need to attach my W-2 to my tax return?

No, you do not attach your W-2 when you file electronically. The IRS already has a copy from your employer. If you file by mail, check your tax software or ask your tax preparer whether they want a copy included. Always keep your W-2 with your records.

What if I worked for two employers and earned over the Social Security wage cap?

You may have overpaid Social Security tax. Each employer withholds 6.2% up to the annual cap (the cap changes yearly). If your combined wages from both jobs exceeded the cap, you overpaid on the amount above it. You can claim the overpayment back on your tax return — your tax software will calculate this automatically.

How long do I need to keep my W-2?

Keep your W-2 for at least three years with your tax return and other tax documents. The IRS can audit a return within three years of filing. If there is a significant error or underreported income, they can go back longer, so keeping records for seven years is a safe practice.