Boxes a through f: identifying information
- Box a shows your SSN or Individual Taxpayer Identification (ITIN) number.
- Box b shows your employer’s EIN
- Box c lists your employer’s legal name and address, which might be a headquarters address as opposed to where you actually work.
- Box d is an optional control number your employer’s payroll system may use. Box e shows your name.
- Box f shows your mailing address.
Box 1, 3, and 5: Why your wages don’t match
The numbers in boxes 1, 3, and 5 often differ. Pre-tax retirement contributions, health insurance premiums, and other pre-tax benefits lower the amount in Box 1 but don’t reduce the numbers in Box 3 or Box 5, since Social Security and Medicare taxes apply to a larger portion of your pay.
| Box | What it reports |
|---|---|
| Box 1 | Federal taxable wages, tips, and other compensation (after pre-tax deductions) |
| Box 3 | Wages subject to Social Security tax |
| Box 5 | Wages subject to Medicare tax |
Source: IRS About Form W-2
Box 2, 4, and 6: What was withheld
- Box 2 shows your federal income tax withheld, based on the input on your W-4.
- Box 4 is your Social Security tax withheld, which should be 6.2% of Box 3.
- Box 6 is your Medicare tax withheld, which should be 1.45% of Box 5.
Decoding Box 12 and Box 14
Box 12 uses letter codes to report specific items like 401(k) contributions (code D) or employer-sponsored health coverage cost (code DD). Box 14 is a catch-all your employer can use to report items such as union dues or state disability insurance that don’t have their own box elsewhere on the form.
How to spot an error and request a W-2c
It’s a good practice to compare your W-2 to your final pay stub of the year. If your Social Security number, name, or any amounts on your W-2 look incorrect, ask your payroll department to confirm the amounts. If anything is incorrect, ask for a corrected W-2 (Form W-2c) before filing your tax return.
