Understanding Your W-2

Modified on Mon, 14 Sep at 1:57 PM

Purpose

Your Form W-2 (Wage and Tax Statement) reports the wages you were paid and the taxes withheld for a calendar year. You use it to file your federal and state tax returns. This article explains what each box means. For how to find, download or change the delivery of your W-2, see Viewing Your Pay Stubs and W-2s.

Who can do this: Any employee who received pay during the tax year. Every year you were paid stays available in Payroll > W-2 Forms, not just the most recent one.

[Screenshot: sample W-2 with numbered callouts on demo data]

Why Box 1 does not match your salary

Box 1 is usually not the same as your gross pay, because pre-tax deductions change what counts as taxable:

  • Box 1 (federal taxable wages) excludes pre-tax items such as 401(k) contributions and pre-tax health premiums, so it is often lower than your total gross.
  • Box 3 and Box 5 (Social Security and Medicare wages) exclude 401(k) but include most pre-tax health premiums, so they can differ from Box 1 in both directions.

That is expected. The boxes follow different rules. The year-to-date figures on your final pay stub of the year reconcile to these amounts. See Understanding Your Pay Stub.

What each box means

BoxWhat it shows
a–fYour SSN, your employer's name, address and EIN, and your name and address.
1Federal taxable wages, tips and other compensation, after pre-tax deductions.
2Federal income tax withheld.
3Social Security wages, up to the annual wage base.
4Social Security tax withheld.
5Medicare wages and tips.
6Medicare tax withheld.
7 / 8Social Security tips and allocated tips, if applicable.
9Not used on the current form. A blank box here is normal.
10Dependent care benefits, for example a dependent-care FSA.
11Nonqualified deferred compensation distributions.
12Coded amounts, each on its own line (12a–12d). Common codes: D = 401(k), DD = cost of employer-sponsored health coverage (informational only), W = HSA contributions, C = group-term life over $50,000.
13Checkboxes: Statutory employee, Retirement plan, Third-party sick pay.
14"Other", for employer-reported items. On UZIO this is where 2% S-Corporation shareholder health insurance (SEHI) is reported, along with items such as state disability where applicable.
15–20State and local: state, employer's state ID, state wages, state income tax, then local wages, local income tax and locality name.

Common questions

  • My name or address is wrong. Update your personal information in the portal (how). A W-2 that has already been issued is corrected by your employer on a W-2c, so tell your HR or payroll team what is wrong.
  • I did not get my W-2. Check your delivery election and download the PDF from the portal. See Viewing Your Pay Stubs and W-2s. W-2s are furnished by the IRS deadline of January 31.
  • Which number do I file with? The W-2 itself, not your last pay stub, because the boxes apply the rules described above.
  • I worked for two employers in the year. You get a W-2 from each. Only the wages this employer paid you appear on this form.

Note: Your employer and UZIO report your W-2; neither can give tax advice. For how to file, or whether an amount is taxable, consult a tax professional or the IRS.

On the mobile app

You can view and download your W-2 in the UZIO mobile app as well as the web portal, and you can change your W-2 delivery method there too. Sign in with the same username and password you use for the portal. If a tax year you need is not listed in the app, use the web portal. See Using the UZIO Mobile App.

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