The 5 boxes that actually matter

Most people only need to focus on five boxes when filing their taxes: Box 1 (taxable wages), Box 2 (federal tax withheld), Box 3 (Social Security wages), Box 4 (Social Security tax), and Box 12 (special codes). The rest are either informational or apply only in specific situations.

Below is every box on the W-2, in order, with a plain-English explanation of what it means.

BOX aEmployee SSN

Your Social Security number. Verify this matches your card exactly. An error here can delay your refund.

BOX bEmployer EIN

Your employer's federal Employer Identification Number.

BOX cEmployer name & address

The legal name and address of your employer.

BOX dControl number

Optional internal tracking number used by your employer or payroll provider. May be blank.

BOX e/fEmployee name & address

Your full name and current address as your employer has it on file.

BOX 1Wages, tips, other compensation

Your total taxable wages for federal income tax purposes. This is usually less than your gross pay because pre-tax deductions (401k, health insurance) reduce it.

BOX 2Federal income tax withheld

The total amount of federal income tax your employer withheld during the year. This is what you'd compare to your tax liability when you file.

BOX 3Social Security wages

Wages subject to Social Security tax. Usually higher than Box 1 because pre-tax retirement contributions don't reduce SS wages. Capped at $168,600 for 2024 / $176,100 for 2026.

BOX 4Social Security tax withheld

Box 3 × 6.2%. Should be exactly that — if not, contact HR for clarification.

BOX 5Medicare wages and tips

Wages subject to Medicare tax. No cap on this one — applies to all earnings.

BOX 6Medicare tax withheld

Box 5 × 1.45% (plus an extra 0.9% on wages over $200,000).

BOX 7Social Security tips

Tips you reported to your employer that are subject to Social Security tax. Most people see $0 here.

BOX 8Allocated tips

Tips your employer assigned to you (separate from tips you reported). Mainly applies to restaurant workers.

BOX 10Dependent care benefits

Pre-tax money paid into a dependent care FSA. Usually for childcare expenses.

BOX 11Nonqualified plans

Distributions from a non-qualified deferred compensation plan. Most employees see $0.

BOX 12Various codes

Special codes for retirement contributions, health insurance, HSA, and other items. Each code has a specific meaning. See our Box 12 codes guide for the full list.

BOX 13Checkboxes

Three boxes: Statutory employee (rare), Retirement plan (you participated in a retirement plan), Third-party sick pay (you received sick pay through insurance).

BOX 14Other

Catch-all box for items that don't fit elsewhere — union dues, after-tax benefits, certain state-required items. Varies by employer.

BOX 15-20State and local taxes

State name, state ID, state wages, state tax withheld, local wages, local tax withheld, and locality name. Used for state and local tax filings.

Common red flags to check

SSN mismatch — must match your Social Security card exactly
Box 1 doesn't match your final pay stub YTD wages — could indicate pre-tax deductions or an error
Box 4 doesn't equal Box 3 × 6.2% — possible withholding error
Wrong employer info — name or EIN errors can cause IRS matching issues

If you find an error, request a corrected W-2 (W-2c) from your employer immediately. Don't file with the wrong info.

How to Read Your W-2