Form W-2 Instructions

Form W-2 includes both lettered and numbered boxes.

Boxes A through F: Use the lettered boxes on Form W-2 to enter both employer and employee information.

Employer Information

• Employer’s EIN (b):

  Enter the employer’s nine-digit EIN (Employer Identification Number) provided by the IRS. DO NOT truncate the EIN or use your SSN. If you have applied for an EIN, you may enter “Applied For” in the box.

• Employer’s name & address (c):

  Enter your name and company address in the box.

Employee Information

• Employee’s SSN (a):
  Enter the employee’s Social Security Number (SSN).

  If the employee doesn’t have an SSN but has applied for one, you can enter “Applied For” in the box (if paper filing) or enter all zeros, i.e., 000-00-0000 (if filing electronically). After the employee receives their SSN, you will need to provide it to the IRS by filing correction
  Form W-2c.

• Employee’s Name & address (e & f):

  Enter the employee’s name and address. If the employee’s name does not fit into the form, you may use initials for the first name and enter the last name. The employee’s last name must be reported exactly.

  

• Control Number (f):

  If you are using payroll software, a control number is the unique code that is automatically assigned to identify each Form W-2. If you are filing Form W-2 on your own, you do not need to designate a control number.

Tax Return Information

• This section of the return includes information about wages and federal taxes, or any other taxes withheld from an employee’s pay.

  

• Box 1 (Wages, tips, other compensation):

  Enter the total taxable wages, tips, and other compensation that the employee received during the tax year. This includes bonuses, business expense reimbursements, and employee contributions toward Archer MSA.

  DO NOT report employee contributions to section 401(k), 403(b), or other health insurance.

• Box 2 (Federal income tax withheld):

  Enter the federal income tax amount withheld from the employee’s paycheck in the year. This also includes the 20% excise tax withheld on excess parachute payments.

• Box 3 (Social security wages):

  Enter the total wages subject to social security tax, excluding social security and allocated tips.

  Note: The sum of amounts in boxes 3 and 7 must not exceed the maximum social security wage base for the year (for 2024, it’s $137,000).

• Box 4 (Social security tax withheld):

  Enter the total amount withheld from the employee for social security tax, including tax on tips.

  Note: The amount must not exceed $8,537.40 for the 2024 tax year.

• Box 5 (Medicare wages and tips):

  Enter the total Medicare wages and tips for the year. Note that there’s no wage base for Medicare tax.

• Box 6 (Medicare tax withheld):

  Enter the total amount withheld from the employee for Medicare tax including additional Medicare tax, if any. This amount includes these:

  • 1.45% Medicare tax withheld on Medicare wages
  • Additional Medicare tax of 0.9% on wages above $200,000

• Box 7 (Social security tips):

  Enter the total amount of tips reported by the employee for the year.

• Box 8 (Allocated tips):

  Enter the tip income allocated to the employee (if you are a large food or beverage business).

• Box 10 (Dependent care benefits):

  Enter the amount contributed or incurred for the employee’s total dependent care benefits under a dependent assistance program. If these reimbursements exceed $5,000, then the excess amount must be reported in boxes 1, 3, and 5.

• Box 11 (Nonqualified plans):

  Enter the amount distributed to the employee from a nonqualified plan or nongovernmental section 457(b) plan.

• Box 12 (Codes):

  This box is dedicated to reporting the deferred amounts and other compensations. Enter the IRS designated code for the item you are reporting and its respective amount. You may make as many entries as necessary, based on your requirements.

• Box 13 (Checkboxes):

  This section contains three checkboxes. Check all applicable boxes.

  Statutory employee: Check this box if the employee’s earnings are subject to social security and Medicare taxes but not to federal income taxes.

  Retirement plan: Check this box if the employee is an active participant in a qualified pension mentioned in section 401(a), annuity plan mentioned in section 403(a), simplified employee pension plan mentioned in section 408(k), a SIMPLE retirement plan mentioned in section 408(p), trust mentioned in section 501(c)(18), or a plan for federal, state, or local government employees.

  Third-party sick pay: Check this box if you are reporting sick pay made to an employee by a third party.

• Box 14 (Other):

  Report any additional information with a brief description of what each item is. The additional information includes union dues, uniform payments, health insurance premiums deducted, nontaxable income, educational assistance payments, or a minister's parsonage allowance and utilities.

• Boxes 15-20 (State and local income tax information):

  Report state and local income tax information in the boxes.