W-2: wage and tax statement

• Author: Nicholas L. Bourdeau
• Pages: 19-28

2-1

Chapter 2

W-2

Wage and Tax Statement

TABLE OF CONTENTS

§2:00 THEORY

§2:10 BOX BY BOX

§2:10.1 Box a - Employee’s Social Security Number

§2:10.2 Box b - Employer Identification Number

§2:10.3 Box c - Employer’s Name, Address, and ZIP Code

§2:10.4 Box d - Control Number

§2:10.5 Box e and f - Employee Name and Address

§2:10.6 Box 1 - Wages, Tips, and Other Compensation

§2:10.7 Box 2 - Federal Income Tax Withheld

§2:10.8 Box 3 - Social Security Wages

§2:10.9 Box 4 - Social Security Tax Withheld

§2:10.10 Box 5 - Medicare Wages and Tips

§2:10.11 Box 6 - Medicare Tax Withheld

§2:10.12 Box 7 - Social Security Tips

§2:10.13 Box 8 - Allocated Tips

§2:10.14 Box 9 - Advance EIC Payment

§2:10.15 Box 10 - Dependent Care Benefits

§2:10.16 Box 11 - Nonqualified Plans

§2:10.17 Box 12 a, b, c, d

§2:10.18 Box 13 - Statutory Employee, Retirement Plan, Third-Party Sick Pay

§2:10.19 Box 14 - Other

§2:10.20 Box 15 - Employer’s State ID Number

§2:10.21 Box 16 - State Wages, Tips, etc.

§2:10.22 Box 17 - State Income Tax

§2:10.23 Box 18 - Local Wages, Tips, etc.

§2:10.24 Box 19 - Local Income Tax

§2:10.25 Box 20 - Locality Name

§2:20 BATTLE LINES

FORMS

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