Updated October 17, 2026. Quick answer: Boxes 1 to 8 on Form W-2 hold your wages, the federal income tax withheld, and the social security and Medicare wages, taxes and tips your employer reported for the year. The instructions printed on the form tell you where two of them go: “Enter this amount on the wages line of your tax return.” for box 1, and “Enter this amount on the federal income tax withheld line of your tax return.” for box 2. Find your box in the table below.
The boxes in one table
Each row links to the page that reads that box. The right column is a line from the form instructions: the Instructions for Employee on the form itself, or the General Instructions for Forms W-2 and W-3 that your employer follows. The last two rows lead to the box 12 pages, which are a separate topic from boxes 1 to 8.
| Page | What the form instructions say |
|---|---|
| W-2 box 1 | “Enter this amount on the wages line of your tax return.” |
| W-2 box 2 | “Enter this amount on the federal income tax withheld line of your tax return.” |
| W-2 box 3 | “Show the total wages paid (before payroll deductions) subject to employee social security tax” |
| W-2 box 4 | “Show the total employee social security tax (not your share) withheld” |
| W-2 box 5 | “You may be required to report this amount on Form 8959.” |
| W-2 box 6 | “This amount includes the 1.45% Medicare tax withheld on all Medicare wages and tips shown in box 5” |
| W-2 box 7 | “Show the tips that the employee reported to you even if you did not have enough employee funds to collect the social security tax for the tips” |
| W-2 box 8 | “This amount is not included in box 1, 3, 5, or 7.” |
| Box 1 vs box 3 vs box 5 | “The wages and tips subject to Medicare tax are the same as those subject to social security tax (boxes 3 and 7) except that there is no wage base limit for Medicare tax” |
| Box 12 codes | “The following list explains the codes shown in box 12.” |
| Box 12 vs box 1 | “Nontaxable sick pay (information only, not included in box 1, 3, or 5)” |
How to read the form top to bottom
Start with the notice printed on your copy. It says, “Even if you don’t have to file a tax return, you may be eligible for a refund if box 2 shows an amount”. So box 2 matters even when you are unsure whether you have to file at all.
Next check that the identifying details are right. The same notice says: “If your name, SSN, or address is incorrect, correct Copies B, C, and 2”. Then work through the numbered boxes in order. Box 1 is the wages figure that goes on the wages line of your return, and box 2 is the tax already withheld. Boxes 3 and 5 show the wages that social security tax and Medicare tax were figured on, and boxes 4 and 6 show those taxes withheld. Box 7 holds social security tips and box 8 holds allocated tips.
Box 8 is the one that stands apart from the rest: “This amount is not included in box 1, 3, 5, or 7.” Boxes 3, 5 and 7 are also different from box 1, so the three wage boxes can differ. The comparison page box 1 vs box 3 vs box 5 sets them side by side.
Edition and box numbers
This guide reads the 2025 edition of Form W-2, the one an employee receives in early 2026 for tax year 2025. The 2026 edition was the one irs.gov served as current on 2026-10-17. The box numbers 1 to 8 are the same in both editions. The wording of the Instructions for Employee on box 1 is not: the 2025 edition says “Box 1. Enter this amount on the wages line of your tax return.” while the 2026 edition adds “unless those instructions direct you to report it elsewhere”.
The social security wage base is also named in the General Instructions for each edition. The 2025 edition gives “$176,100 (the maximum social security wage base for 2025)”, and the 2026 edition gives “($184,500 for 2026)”. Check the tax year printed on the form you received, because the box instructions you need are the ones for that year. For where withholding fits into your wider planning, see Form W-4 and the 2025 tax brackets.
What this guide leaves out
This guide reads boxes 1 to 8 only. Boxes 9 and 10 onward are not read here. For the box 12 codes, see W-2 box 12 codes explained and W-2 box 12 vs box 1. Box 12 is also where the form lists items such as “Nontaxable sick pay (information only, not included in box 1, 3, or 5)”.
Where the later W-2 boxes are read
Boxes 10 onward are read on their own pages. Each row links to one, and the right column is the summary that page carries.
| Page | What it covers |
|---|---|
| W-2 Boxes 10 to 20 Explained (2025 Form) | Every Form W-2 box from 10 to 20 in one table, with a line from the IRS text for each and a link to the page that reads it. Read from the 2025 edition. |
| W-2 Boxes 15 to 17: State Wages and State Income Tax (2025) | W-2 boxes 15 to 17 show your state, employer state ID, state wages and state income tax. What the IRS form says, and what is left to your state. |
| W-2 Boxes 18 to 20: Local Wages, Local Tax and Locality (2025) | W-2 boxes 18 to 20 show local wages, local income tax and the locality name. What the IRS form says and what is left to the locality. |
| W-2 Box 10: Dependent Care Benefits vs Box 1 | W-2 box 10 shows dependent care benefits your employer paid or incurred for you. See what it counts, why part of it can also be in box 1, and where it goes. |
| W-2 Box 11: Nonqualified Plans and Why It Differs From Box 1 | W-2 box 11 shows nonqualified plan distributions. See what it counts, how it differs from prior-year deferrals, and why it is not a box 1 total. |
| W-2 Box 13: Statutory Employee Checkbox (2025 Form) | What the Statutory employee checkbox in W-2 box 13 means, the four worker types the IRS lists, and how the pay is shown in box 1. |
| W-2 Box 13: Retirement Plan Checkbox (2025 Form) | What the Retirement plan checkbox in W-2 box 13 means, which plans trigger it, and the IRA deduction note printed on the form. |
| W-2 Box 13: Third-Party Sick Pay Checkbox (2025 Form) | What the Third-party sick pay checkbox in W-2 box 13 means, who checks it, and how it relates to box 12 code J. |
| W-2 Box 14: Other Information (2025 Form) | What employers put in W-2 box 14: union dues, state disability insurance, vehicle lease value and more, and how to read an entry on your form. |
Corrected W-2 statements on Form W-2c
An employer that finds an error sends a corrected statement on Form W-2c. Each row links to the page that reads one part of it.
| Page | What it covers |
|---|---|
| Form W-2c Boxes c to i: Tax Year, SSN, Name and Address | Form W-2c boxes c to i show which year’s W-2 is corrected and the employee’s SSN, name and address: what each box means in the IRS instructions. |
| Form W-2c Boxes 1 to 20: Previously Reported vs Correct | Form W-2c boxes 1 to 20 pair a previously reported column with a correct information column. How the pairs work, box by box, in the IRS instructions. |
| Form W-2c: Notice to Employee and How to Amend Your Return | The Form W-2c Notice to Employee tells you to compare amounts, file Form 1040-X with Copy B, and check Form 8959 if box 5 changed. |
Common mistakes
- Assuming box 1, box 3 and box 5 must match. The instructions say box 5 wages and tips are “the same as those subject to social security tax (boxes 3 and 7) except that there is no wage base limit for Medicare tax”, so box 5 can be higher than box 3.
- Adding box 8 to box 1 when entering wages. The form says “This amount is not included in box 1, 3, 5, or 7.”, and the Instructions for Employee on box 8 send you to the Form 1040 instructions for tips.
- Skipping a return because the wages look small. The notice on the form says “Even if you don’t have to file a tax return, you may be eligible for a refund if box 2 shows an amount”, so a refund may be possible whenever box 2 is filled in.
Related: Form W-4, 2025 tax brackets, Form 1040, and Social security wage base.
Sources
- Form W-2, Wage and Tax Statement (2025), with the Notice to Employee and Instructions for Employee: IRS archived PDF (irs.gov)
- General Instructions for Forms W-2 and W-3 (2025): IRS archived PDF (irs.gov)
- Form W-2, Wage and Tax Statement (2026), with the Notice to Employee and Instructions for Employee: https://www.irs.gov/pub/irs-pdf/fw2.pdf
- General Instructions for Forms W-2 and W-3 (2026): https://www.irs.gov/pub/irs-pdf/iw2w3.pdf
Read from the IRS documents linked above on October 17, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.