What goes in each box on a W-2

Your employer fills out most of your W-2 — you do not complete it yourself. The form has 14 numbered boxes, and your employer is responsible for entering your wages, taxes withheld, and other income information based on their payroll records. Your job is to check that the numbers match what you earned and what was taken out of your paychecks, then use those numbers when you file your tax return.

The W-2 arrives in two parts: Copy B goes to you, and your employer sends Copy A to the IRS. You keep your copy and report the income and withholdings to the IRS when you file. If the numbers look wrong, you contact your employer to request a corrected form, called a W-2c.

The form itself is straightforward once you understand what each section means. Boxes 1 through 6 show different types of income and tax. Boxes 12 through 14 show additional items like retirement contributions or dependent care benefits. The key is matching the W-2 to your own records — your pay stubs — to spot any errors before tax time.

Key Takeaways

  • Your employer completes the W-2 using payroll records; you do not fill it out, but you must check it for accuracy against your pay stubs.
  • Box 1 shows your taxable wages, Box 2 shows federal income tax withheld, and Box 5 shows Medicare tax withheld — these are the main numbers you need for your tax return.
  • If any box contains an error, ask your employer for a corrected W-2c form rather than trying to fix the original yourself.
  • You receive your W-2 by January 31 each year, and you need it to file your federal and state tax returns.

Understanding the main wage and tax boxes

Box 1 (Wages, tips, other compensation) shows your total taxable income for the year. This is the number you report on your federal tax return. It includes your salary or hourly wages plus any tips, bonuses, or other compensation your employer paid you. It does not include pre-tax deductions like health insurance premiums or 401(k) contributions — those reduce your taxable wages.

Box 2 (Federal income tax withheld) shows how much federal income tax your employer took out of your paychecks throughout the year. This is money already sent to the IRS on your behalf. When you file your return, the IRS compares this amount to what 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 5 (Medicare wages and tips) show the income subject to Social Security and Medicare taxes. These are usually the same as Box 1, but can differ if you have certain types of income or deductions. Box 4 shows Social Security tax withheld, and Box 6 shows Medicare tax withheld. These amounts are fixed by law — 6.2% for Social Security and 1.45% for Medicare — so you can verify them against your pay stubs.

What to do with boxes 12 and 14

Box 12 contains codes that identify special types of income or deductions. Each code is a letter followed by a dollar amount. Common codes include D (401(k) contributions), E (employee contributions to a 403(b) plan), and DD (cost of employer-sponsored health coverage). You do not need to do anything with these boxes unless you are itemizing deductions or claiming a specific credit — your tax software will ask for them if needed.

Box 14 is labeled "Other" and may contain state income tax, local taxes, union dues, or other items your employer wants to report. The label next to the amount tells you what it is. Again, you only need this information if you are claiming a deduction or credit related to that item.

If you see a code or amount in Box 12 or 14 that you do not recognize, ask your employer or payroll department what it means. Do not guess or leave it off your return — the IRS has a copy of your W-2 and will notice if your reported income does not match.

Checking your W-2 against your pay stubs

The best way to spot errors is to compare your W-2 to your final pay stub from the year. Your pay stub shows your year-to-date totals, which should match the W-2 exactly. Check that Box 1 (wages) matches your year-to-date gross pay, Box 2 (federal withholding) matches your year-to-date federal tax, and Box 6 (Medicare withholding) matches your year-to-date Medicare tax.

Common errors include the wrong Social Security number, misspelled name, incorrect wage totals, or duplicate W-2s if you changed jobs mid-year. If you worked for two employers in the same year, you should receive two W-2s — one from each employer. Do not combine them or try to fix them yourself.

If you find an error, contact your employer's payroll or human resources department right away. They will issue a corrected W-2c, which you and the IRS will use instead of the original. The IRS will not penalize you if you file with a corrected form, as long as you file it before the tax important date.

When you receive your W-2 and what to do with it

Your employer must send you a copy of your W-2 by January 31 of the year following the tax year. For example, your 2024 W-2 arrives by January 31, 2025. If you do not receive it by early February, contact your employer to ask for it. If your employer cannot locate it, you can request a wage and income transcript from the IRS, which shows the W-2 information they received.

Once you have your W-2, keep it with your tax documents. You will need it to file your federal return and, in most states, your state return as well. If you use tax software, you can enter the numbers from your W-2 directly into the program. If you file on paper, you attach Copy B of your W-2 to your Form 1040.

Do not throw away your W-2 after you file. Keep it for at least three years in case the IRS has questions about your return. If you are explore for a loan or mortgage, you may also need to show your W-2 as proof of income.

What to do if your W-2 is wrong

If you spot an error after you receive your W-2, do not file your tax return yet. Contact your employer when ready and ask them to issue a corrected W-2c. Explain which box or boxes are incorrect and provide the correct numbers from your pay stubs. Your employer has until January 31 of the following year to send you the corrected form.

Once you receive the W-2c, use it instead of the original when you file your return. If you already filed with the incorrect W-2, you will need to file an amended return, Form 1040-X, to correct the error. This is more work than getting it right the first time, so it is worth taking a few minutes to verify your W-2 before you file.

If your employer refuses to issue a corrected W-2 or you cannot reach them, you can file your return using the correct information from your pay stubs and attach a written explanation. The IRS will see the discrepancy when they compare your return to the W-2 they received from your employer, but your explanation will help them understand the situation.

Multiple W-2s and how to report them

If you worked for more than one employer during the year, you will receive a separate W-2 from each one. You do not combine them into a single W-2 — instead, you report each one on your tax return. When you file, you enter the information from the first W-2 on your Form 1040, then attach the additional W-2s or enter them into your tax software as separate income sources.

Your total income for the year is the sum of all your W-2s. If you had two jobs and earned $30,000 at one and $25,000 at the other, your total taxable wages are $55,000. The federal tax withheld from both jobs is also added together. This matters because withholding from multiple jobs can sometimes be higher or lower than what you actually owe, depending on how much you earned at each job.

If you are concerned that your withholding was too high or too low across multiple jobs, you can adjust your W-4 with your current employer for the next year. The W-4 tells your employer how much tax to withhold from each paycheck.

Frequently Asked Questions

Do I need to sign my W-2?

No. Your employer signs the W-2 to certify that the information is correct. You do not sign it. You straightforward receive it, check it, and use it when you file your tax return.

What if I lost my W-2?

Contact your employer and ask for a duplicate copy. If your employer is out of business or unreachable, you can request a wage and income transcript from the IRS by calling 1-800-829-1040 or visiting irs.gov. The transcript shows the W-2 information the IRS received from your employer.

Can I file my tax return without my W-2?

You can file using a wage and income transcript from the IRS if you do not have your W-2 yet, but it is better to wait for the actual W-2 to make sure the numbers are correct. If you file without it and the numbers are wrong, you will have to file an amended return.

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

Box 12 codes identify special types of income or deductions. Common codes are D (401(k)), E (403(b)), and DD (health coverage cost). Ask your employer what the code means. You may need to report it on your tax return depending on what it is, or your tax software will prompt you for it.

Do I report my W-2 on my state tax return too?

Yes, in most states. You report your W-2 wages and state income tax withheld (if shown on your W-2) on your state return. Some states do not have income tax, so check your state's requirements. Your tax software will guide you through this.