Form W-2 contains wage information for the year for a specific employer. Information from the W-2 is used when filing annual federal tax returns (personal ones).
Employees can access Form W-2 in their Gusto account.
The descriptions below are simplified summaries, and there may be other factors to consider when filing out each section—learn more in the detailed IRS guidelines for filling out Form W-2.
Box a: Your Social Security number—make sure this is correct.
Box b: Your company's Federal Employer Identification Number (FEIN).
Box c: Your company's name, legal address, and zip code.
Box d: This box can include a control number. Gusto does not use one, and it's not required.
Box e: Your legal first name, middle initial, and last name—make sure these are correct.
Box f: Your home address and zip code.
Box 1: Your total wages subject to federal income tax for the year. This includes tips. This does not include pre-tax contributions, like contributions to section 125 health plans or 401(k) plans.
Box 2: The total amount of federal income tax withheld from your paycheck for the year.
Box 3: Your total wages subject to Social Security tax for the year. This amount will not include pre-tax contributions.
Box 4: The total amount of Social Security tax withheld from your paycheck for the year.
Box 5: Your total wages subject to Medicare tax for the year. This amount will not include pre-tax contributions.
Box 6: The total amount of Medicare tax withheld from your paycheck for the year.
Box 7: Your reported tips for the year.
Box 8: Tips assigned to you in addition to your reported tips. No income, Social Security, or Medicare taxes have been withheld on allocated tips.
Box 10: Amounts withheld from your paycheck to pay dependent care benefits for the year.
Box 11: Amounts you received from your company's non-qualified retirement plan.
Box 12: This box is used to show several types of compensation or benefits that are labeled with a letter code. For a complete list of codes, see the General Instructions for Forms W-2 and W-3, page 32.
Box 13: This indicates if you were a statutory employee, participated in the company's retirement plan, or received third-party sick pay for the year.
Box 14:  Other informational items such as S-Corp Insurance contributions and Personal Use of Company Car.
Box 15: The state where your company is located and their state identification number.
Box 16:  Your total wages subject to state income tax for the year. This amount will not include pre-tax contributions.
- If you worked in the state of New York at any given point during the year, box 16 will always match box 1, even if you were not there the whole time.
Box 17: The total amount of state income tax withheld from your paycheck for the year.
Box 18: Your total wages subject to local, city, or other state income taxes for the year.
Box 19: The total amount of local, city, or other state income taxes withheld from your paycheck for the year.
Box 20: The code or name of the local, city, or other state tax reported in Box 19.