W-2 Box Decoder: What Every Box on Your W-2 Means

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.

Check if enough was withheld All Box 12 codes

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

How to use the decoder

Hold your W-2 next to the screen and tap the box you are wondering about. The decoder explains what the number means, why it might differ from your salary, and what to do if something looks off. It covers every numbered box from 1 to 20 and the lettered boxes a through f on the left side of the form.

The three boxes people ask about most: box 1 is your taxable pay after pre-tax benefits, box 2 is the federal tax already taken out, and box 12 is a coded list of benefits and contributions. If your box 1 looks smaller than your salary, that is usually your 401(k) doing its job, not an error.

Everything here follows the IRS General Instructions for Forms W-2 and W-3 for the current filing season. It explains your form; it does not file anything or give advice about your return. When your numbers raise a real question, our guides linked below go deeper, starting with how to read your W-2.

Frequently asked questions

Box 1 is your pay after pre-tax deductions like 401(k) contributions, which skip income tax. Boxes 3 and 5 are your Social Security and Medicare wages, and most pre-tax retirement money still counts for those. Different definitions of wages, on purpose.

Each letter flags a specific item. D is your 401(k) contributions, DD is what your employer paid for health coverage (informational, not taxed), and W is HSA contributions. Our box 12 code directory explains every letter.

No. Box 2 is the federal income tax your employer already withheld. Your refund or bill is that number minus your actual tax, which depends on your whole return. To see whether enough was withheld, run the withholding checker.

Box 14 is the employer's catch-all. Union dues, state disability insurance, tuition help, vehicle allowances, and anything else your employer wants to note. The labels are not standardized, so ask payroll if one is unclear.

The state and local section: your employer's state tax ID, your state wages, state income tax withheld, and any local wages and tax. If you worked in two states you may see two rows, or two W-2 forms.

You report all of them. Wage and withholding boxes add across forms on your return. Watch box 4: if two employers together withheld Social Security tax on more than the annual wage cap, you claim the excess back. See the multiple W-2s guide.

Employers must send it by January 31. If it is February and nothing has arrived, check your payroll portal first, then follow the steps in our lost W-2 guide.

Ask your employer for a corrected form, called a W-2c, before you file. Filing with wrong numbers means amending later. The wrong W-2 guide covers who to contact and what to say.

A W-2 means you were an employee: taxes were withheld and your employer paid half your FICA. A 1099 means you were an independent contractor and handle taxes yourself. The W-2 vs 1099 guide compares them side by side.

No. It is plain-English education based on the IRS General Instructions for Forms W-2 and W-3. For decisions about your own return, talk to a tax professional.

Get more from your W-2

1. Check your withholding while it is fresh. Box 2 plus the withholding checker tells you in a minute whether this year's paychecks are on track.

2. Decode box 12 before you file. Codes like D and W change your return. The box 12 directory covers every letter.

3. Compare box 1 to your final pay stub. They should reconcile through your pre-tax deductions. If they do not, ask payroll before filing.

4. Adjust next year's paycheck. Big refund or big bill, either means your W-4 needs a tune-up at W-4 Easy Guide.

5. See where the money went. The take-home paycheck calculator shows your whole paycheck breakdown, state tax included.