✓ Updated for 2025–2026

W-2 the easy way

Enter the numbers from your W-2 and we'll tell you exactly what each box means — in plain English, in under 2 minutes.

W-2 Made Easy →
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W-2 Box Decoder

Tap any box on your W-2 to see exactly what it means in plain English. Every box from 1 to 20, plus the lettered boxes a through f. Open the full decoder page.

Box 1 — Wages, tips, other compensation

Your total federal taxable wages for the year. It is usually lower than your gross pay because pre-tax items like 401(k) contributions and health premiums are subtracted. This figure flows to Form 1040, line 1a.

Box 2 — Federal income tax withheld

The total federal income tax your employer already sent to the IRS from your paychecks. You compare it against your actual tax to see whether you get a refund or owe.

Box 3 — Social Security wages

The portion of your pay subject to Social Security tax. It is capped each year at the Social Security wage base, so it can be lower than Box 1 for high earners. 401(k) contributions are still included here.

Box 4 — Social Security tax withheld

Social Security tax taken from your pay, equal to 6.2% of Box 3. If two jobs together pushed you over the wage base, you may have overpaid and can reclaim the excess on your return.

Box 5 — Medicare wages and tips

The portion of your pay subject to Medicare tax. Medicare has no wage cap, so this is often your largest wage box. Like Box 3, it includes 401(k) contributions.

Box 6 — Medicare tax withheld

Medicare tax taken from your pay: 1.45% of Box 5, plus an extra 0.9% on wages above the high-earner threshold.

Box 7 — Social Security tips

Tips you reported to your employer that are subject to Social Security tax.

Box 8 — Allocated tips

Tips your employer assigned to you, common in restaurants. These are not in Boxes 1, 3, 5, or 7, and you may owe tax on them.

Box 9 — Blank

This box is no longer used and should be empty.

Box 10 — Dependent care benefits

Money provided or reimbursed for dependent care, such as through a dependent-care FSA. Amounts over the annual limit become taxable.

Box 11 — Nonqualified plans

Distributions to you from your employer's nonqualified deferred compensation plan.

Box 12 — Codes

One or more lettered codes with dollar amounts (for example D for 401(k), DD for the cost of employer health coverage, W for HSA contributions). Each code has its own tax meaning, and every one is explained in our box 12 code list.

New on the 2026 form: TA for employer contributions to a Trump account, TP for cash tips you reported, and TT for qualified overtime. TT is the one people misread: that pay is already inside box 1 and is not removed from it. The code only marks the deductible portion.

Box 13 — Checkboxes

Three checkboxes: Statutory employee, Retirement plan, and Third-party sick pay. A checked Retirement plan box can limit how much of your IRA contribution is deductible.

Box 14 — Other

On the 2026 form this box is split in two. 14a is the old catch-all, used for things like union dues, state disability insurance, or after-tax contributions, and the labels are not standardized. 14b is new: it carries up to two Treasury tipped occupation codes, which identify whether your job qualifies for the tips deduction. If you work in a tipped role, expect to see a code here alongside TP in box 12.

Box 15 — State and employer state ID

Your work state's two-letter code and your employer's state tax ID number.

Box 16 — State wages

The portion of your pay taxable by the state. It often differs from Box 1 because states treat some items differently.

Box 17 — State income tax

State income tax withheld from your pay.

Box 18 — Local wages

Wages subject to a local or city income tax, if your area has one.

Box 19 — Local income tax

Local or city income tax withheld.

Box 20 — Locality name

The name of the local taxing area for Boxes 18 and 19.

Box a — Employee's SSN

Your Social Security number. Check it carefully; an error here can delay your refund.

Box b — Employer's EIN

Your employer's federal Employer Identification Number.

Box c — Employer's name and address

Your employer's legal name and address.

Box d — Control number

An internal payroll code some employers use to identify your W-2. It is optional and has no tax effect.

Box e — Employee's name

Your full legal name as your employer has it on file. It should match your Social Security card.

Box f — Employee's address

Your address as your employer has it on file.

General educational information, not tax advice. Box explanations apply to the standard IRS Form W-2.

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What the W-2 actually tells you

Your W-2 is the official record of what you earned from your employer last year and how much tax was withheld. Everything you need to file your tax return is on it — but the form itself is dense and confusing, with over 20 numbered and lettered boxes plus state and local sections.

Most people only need to worry about five boxes: Box 1 (taxable wages), Box 2 (federal tax withheld), Box 3 (Social Security wages), Box 4 (Social Security tax), and Box 12 (special codes for retirement, healthcare, and other adjustments). The rest are mostly informational or apply only to specific situations.

If you also have a side hustle or freelance income, you'll receive a 1099 form separately — that's a whole different tax situation.

Quick answers to common W-2 questions

A W-2 (Wage and Tax Statement) is the IRS form your employer sends you each January reporting your annual wages and the taxes withheld from your pay. You use it to file your federal and state income tax returns. Every W-2 employee should receive one by January 31st.
The W-2 has dozens of boxes, but only a handful really matter for most people: Box 1 is your taxable wages, Box 2 is federal tax withheld, Box 3 is wages for Social Security, Box 4 is Social Security tax withheld, Box 12 contains special codes for retirement, healthcare, and other items. Use our decoder for plain-English explanations of every box.
Compare Box 2 (federal tax withheld) to your actual tax liability. If Box 2 is much less than your tax bill, you'll owe money. If it's much more, you'll get a refund. Our withholding checker compares your withholding to typical expectations for your income level and filing status.
Contact your employer's HR or payroll department immediately and request a corrected W-2 (called a W-2c). Don't file your tax return with an incorrect W-2 — the IRS will match the numbers and a discrepancy can trigger an audit notice. See our W-2 errors guide for the full process.
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Try the Withholding Checker

Look at Box 2 of your W-2 — the federal tax your employer withheld throughout the year. Was it enough? Too much? Our Withholding Checker compares your withholding to typical expectations based on your income and filing status, so you can spot problems before tax day.

Open the Withholding Checker →
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