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Form W-2

Tax Year 2013

This worksheet is used to enter the taxpayer's and spouse's income reported on a Form W-2, Wage and Tax Statement. The employer who paid the income is required to send a Form W-2 to the taxpayer or spouse to report wages, federal taxes withheld, social security and Medicare paid, and other items related to the wages.

Missing W-2
If the taxpayer or spouse has not received a Form W-2, and believes he or she should have, the Employer should be contacted immediately. If the taxpayer requested but did not receive the taxpayer's Form W-2 by February 28th, contact the IRS at 1-800-829-1040 for assistance.

To report more than one Form W-2
Enter the information for the first Form W-2 and then click the "Save" button at the bottom of the worksheet. The user will be returned to the Worksheets screen. Click the Add button next to "Form W-2-Wage and Tax Statement" to open a new Form W-2 worksheet. Enter the information for the second Form W-2 and repeat the process until all Form W-2s have been entered.

 

Note: Do not make an entry, such as "0" or "N/A" for boxes that are blank.

Employee and Employer Information
Taxpayer or Spouse Select whether this Form W-2 belongs to the taxpayer or spouse with the radial button.
Box a Employee's SSN
The Employee's social security number will autopopulate for either the taxpayer or spouse, depending on who is selected above.
Box b Employer Identification Number
Enter the Employer's Identification Number exactly as it is entered on the Form W-2.
Box c Employer's Name and Address
Select whether the Employer has a Domestic or Foreign address.

 

Enter the Employer's Name and Address exactly as it appears on the Form W-2. The address format will change depending on whether Domestic or Foreign has been selected.

Box d Control Number
Enter the Control Number only if the Form W-2 received from the Employer has a Control Number. Otherwise, leave blank.
Box e Employee's Name and Address
The Employee's name and address will autopopulate for either the taxpayer or spouse, depending on who is selected above.

 

Enter the correct name and address as entered on the Form W-2 received from the Employer only if it does not match what has been autopopulated for the Employee.

Federal Wage and Tax Information
Box 1 Wages, Tips, Other Compensation
Enter the amount from Box 1 on the Form W-2.

 

This amount reflects income earned that is subject to federal income tax. Generally, non-cash payments are considered wages in addition to monies received. Amounts that are not taxable are either not included in this figure or are identified separately in Box 12.

Checkboxes for Employees of Religious Establishments
If the taxpayer's W-2 has amounts reported in Boxes 4 and 6, the taxpayer's employment taxes are being paid as though the taxpayer is an employee. In this case, do not check either of the boxes even if applicable.

 

If the taxpayer's W-2 does not have amounts reported in Boxes 4 and 6, the taxpayer must check one of these boxes if applicable to report employment taxes unless he or she meets one of the following exceptions:

  • Minister or Religious Order Member Exception
    The taxpayer as a minister or religious order member does not have to pay employment taxes if the taxpayer has an approved Form 4361 or Form 4029 from the IRS, or if the taxpayer has taken an oath of poverty. This first exception only applies to Christian Science practitioners and readers.
  • Church Employee
    There is no exception for church employees. They must check the box unless the church has treated them as an employee for employment tax purposes.

 

See IRS Pub. 517, Social Security and Other Information for Members of the Clergy and Religious Workers, for more information.

Box 2 Federal Tax Withheld
Enter the amount from Box 2 of the Form W-2.

 

This amount reflects the amount of payments made on the taxpayer's behalf during the tax year to the IRS by the taxpayer's employer towards payment of the taxpayer's federal income tax obligations.

Box 3 Social Security Wages
Enter the amount from Box 3 of the Form W-2.

 

This amount shows the total wages paid subject to social security tax, with the exception of social security tips and allocated tips, which are found in Boxes 7 and 8 (see below). Some wages which are not subject to federal income tax are subject to social security tax, and therefore, the amount in this box may be higher than the amount in Box 1. The taxpayer is required to pay 6.2% (.062) of the taxpayer's income in 2013.

Note: The total of Boxes 3 and 7 cannot exceed $113,700 in 2013. Contact the employer if one or both of these boxes added together exceeds that amount.

Box 4 Social Security Tax Withheld
Enter the amount from Box 4 of the Form W-2.

 

The amount in this box reflects the taxpayer's share of social security taxes paid from the taxpayer's wages. This does not include the employer's share of social security taxes.

Note: The amount in Box 4 cannot exceed $7,049.40 in 2013. Contact the employer if this box exceeds that amount.

Box 5 Medicare Wages and Tips
Enter the amount from Box 5 of the Form W-2.

 

The amount in this box reflects the total wages paid subject to Medicare taxes. Like social security wages, income that is not subject to federal income taxes may still be subject to Medicare taxes. As such, amounts in this box may be higher than the amount reported in Box 1. Also, this amount includes the amount in Boxes 3 and 7 which exceeds the amount allowed for the total of Boxes 3 and 7.

Box 6 Medicare Tax withheld
Enter the amount from Box 6 of the Form W-2.

 

The amount in this box reflects the taxpayer's share of Medicare taxes paid from the taxpayer's wages. This does not include the employer's share of Medicare taxes. The taxpayer is required to pay 1.45% (0.0145) of the taxpayer's income up to $200,000 ($250,000 if filing a joint return or $125,000 if married filing separately) and 2.35% (0.0235) of the taxpayer's income over this appropriate amount. There is no maximum limit on Medicare wages and tips.

Box 7 Social Security Tips
Enter the amount from Box 7 of the Form W-2.

 

This amount reflects tips the taxpayer reported to the taxpayer's employer, but for which the employer did not make a tax payment on behalf of the employee because there were not enough regular wages with which to do so. The amount in this box is also included in Boxes 1 and 5, but not Box 3. (See Note in Box 3 above.)

Box 8 Allocated Tips
Enter the amount from Box 8 of the Form W-2.

 

Employees of large food or beverage establishments may be allocated a certain amount of tip income, even if the employee does not report these amounts to their employer. The values of such allocations are reported in Box 8. These allocated tips are not included as income in Boxes 1, 3, 5, or 7.

Do not include any amounts reported on the Form 4137 worksheet in this box. Use that worksheet to claim amounts not included on a W-2, and see Form 4137 for more details.

Box 9 Reserved
This box is not used for the 2013 Tax Year.
Box 10 Dependent Care Benefits
Enter the amount from Box 10 of the Form W-2.

 

This amount reflects an employer's contributions to a qualified plan for dependent care assistance benefits whether it be in the form of payments to the employee, payments to a day care center, or the fair market value of care provided by the employer. See Form 2441 and Pub. 503, Child and Dependent Care Expenses, for more details and information.

Box 11 Nonqualified Plans
Enter the amount from Box 11 of the Form W-2.

 

This amount reflects money distributed to the taxpayer by the taxpayer's employer from a non-qualified retirement plan, a nongovernmental section 457(b) plan, and deferrals plus earnings under these plans that became taxable during the year because they were no longer subject to a substantial risk of forfeiture, but were earned for prior year services. This amount is also included in Box 1 and could be included in Boxes 3 and 5.

Box 12a-d Distribution Code
Select the Distribution Code from the dropdown list and enter the amount from Boxes 12a-d of the Form W-2.

 

The following list gives a brief explanation for the codes shown in Box 12. There are several limitations to the amounts allowed for these distributions. Speak to the Plan Administrator for more information about a specific distribution.

 

Code

Meaning

A

Uncollected social security or RRTA tax on tips

B

Uncollected Medicare tax on tips

C

Taxable cost of group-term life insurance over $50,000

D

Elective deferrals under section 401(k) cash or deferred arrangement plan

E

Elective deferrals under a section 403(b) salary reduction agreement

F

Elective deferrals under a section 408(k)(6) salary reduction SEP

G

Elective deferrals and employer contributions (including nonelective deferrals) under a section 457(b) deferred compensation plan

H

Elective deferrals under a section 501(c)(18)(D) tax-exempt organization plan

J

Nontaxable sick pay

K

20% excise tax on excess golden parachute payments

L

Substantiated employee business expense reimbursements (Amounts not substantiated are included in Boxes 1, 3, and 5.)

M

Uncollected social security or RRTA tax on taxable cost of group-term life insurance over $50,000 for former employee

N

Uncollected Medicare tax on taxable cost of group-term life insurance over $50,000 for former employee

P

Excludable moving expense reimbursements paid directly to employee

Q

Nontaxable combat pay

R

Employer contributions to the taxpayer's Archer MSA

S

Employee salary reduction contributions under a section 408(p) SIMPLE plan

T

Adoption benefits paid or reimbursed under an adoption assistance program

V

Income from the exercise of nonstatutory stock option(s) (This amount is also included in Boxes 1, 3, and 5.)

W

Employer contributions to the taxpayer's Health Savings Account (HSA)

Y

Deferrals under a section 409A nonqualified deferred compensation plan

Z

Income under section 409A on a nonqualified deferred compensation plan (This income is also subject to an additional tax reported on Form 1040.)

AA

Designated Roth contributions to a section 401(k) plan

BB

Designated Roth contributions to a section 401(k) plan

DD Cost of employer sponsored health coverage

EE

Designated Roth contributions under a government section 457(b) plan.
Box 13 Check Boxes
Check any of the boxes as they are checked on the Form W-2.

 

The checkboxes represent certain taxpayer statuses as follows:

  • Statutory Employee - This box is checked for employees whose earnings are subject to social security and Medicare taxes but are not subject to federal income tax withholding. These workers are independent contractors under the state common-law rules but treated by statute as employees.
  • Retirement Plan - This box is checked if the employee was an active participant during any part of the tax year in any type of qualified retirement plan.
  • Third-Party Sick pay - This box is checked only if the taxpayer received sick pay from someone other than the taxpayer's employer. This W-2 could be prepared and provided by the employer or the third-party sick pay payer.
Box 14 Other
Enter any information that is entered in Box 14 of the W-2 with the exception of Railroad compensation information, which is entered in this next section.

 

Most items entered here are for informational purposes to the employee. However, the next few items are exceptions and must be reported on the tax return:

  • SDI - Any amount reported in Box 14 for SDI payments made on the taxpayer's behalf must be entered in the SDI box at the bottom right hand corner of the W-2 worksheet. Do not use box 14 for these payments. See directions below.
  • 414-H Plans - Enter "414HSUB" and the amount of payments if these types of payments are shown in Box 14.
  • Section 125 Plans - Enter "IRC125S" and the amount of payments if these types of payments are shown in Box 14.
  • Vehicle Annual Lease Value - Enter the amount of a vehicle's annual lease value in the employee's income if 100% has been included.
Railroad Employee
Enter the information as entered on the W-2 for compensation earned as a Rairoad Employee. This information will be found in Box 14 of the W-2.
RR Compensation and Tips Enter the amount of Railroad compensation reported in Box 14 and labeled as "RRTA Compensation.
RR Tier 1 Withholdings

Enter the amount of Tier 1 withholdings reported in Box 14 and labeled as "Tier 1 tax".

RR Tier 2 Withholdings

Enter the amount of Tier 2 withholdings reported in Box 14 and labeled as "Tier 2 tax".

RR Medicare Tax

Enter the amount of Medicare withholdings reported in Box 14 and labeled as "Medicare tax".

RR Additional Medicare Tax

Enter the amount of Additional Medicare withholdings reported in Box 14 and labeled as "Additional Medicare tax".

State and Local Information
Enter the information as entered on the W-2 for state and local wages and taxes withheld only if the state return is being prepared with the federal return.
Box 15 State Employer's State ID Number
Select the State(s) from the dropdown list and the Employer ID number from the Form W-2.
Box 16 State Wages, Tips, etc.
Enter the amount from Box 16 of the Form W-2.

 

This reflects the amount of wages received from the taxpayer's employer that the employer is required to report as taxable wages to the state.

Box 17 State Income Tax Withheld
Enter the amount from Box 17 of the Form W-2.

 

This reflects the amount of state incomes taxes withheld and paid on behalf of the employee to the state.

Use Code State Use Code
Select the Use Code from the dropdown list as shown on the W-2.

 

The State Use Code is used by some states to provide information on wages and taxes as they are applicable to a particular state and/or locality. The current list of supported states with the corresponding codes are as follows:

State "Use" Code Description
Arkansas (AR)

ME
MO

Military Enlisted
Military Officer

Illinois (IL) M Military Pay
Michigan (MI)

AL
BC
BR
DE
FL
GR
GY
HA
IO
JA
LA
LP
MH
MU
PN
PR
SA
SP
WA

Albion
Battle Creek
Big Rapids
Detroit
Flint
Grand Rapids
Grayling
Hamtramck
Ionia
Jackson
Lansing
Lapeer
Muskegon Heights
Muskegon
Pontiac
Portland
Saginaw
Springfield
Walker

Ohio (OH) 12
1A
3
9
Form BLNG - Bowling Green Income Tax
Form R - City Tax
Form CCA - Municipal Income Tax
Form CIN - Cincinnati Income Tax
Box 18 Local Wages, Tips, etc.
Enter the amount from Box 18 of the Form W-2.

 

This reflects the amount of wages received from the taxpayer's employer that the employer is required to report as taxable wages to the locality, which could be a city, county, township or other local entity.

Box 19 Local Income Tax Withheld
Enter the amount from Box 19 of the Form W-2.

 

This reflects the amount of local income taxes withheld and paid on behalf of the employee to the locality, which could be a city, county, township or other local entity.

Box 20 Locality
Enter the name of the locality as shown on the Form W-2.
State Disability Insurance Payments
Enter information for state disability insurance payments in these boxes if the taxpayer has this type of information entered in Box 14 of the W-2.
SDI Select the type of state disability insurance payment from the dropdown list, as follows:
  • CASDI-California State Disability Insurance
  • SDI-State Disability Insurance
  • VD-Voluntary Disability Insurance
  • VI-Voluntary Insurance
  • VP-Voluntary Plan
  • VPDI-Voluntary Private Disability Insurance
SDI Amount Enter the amount of state disability insurance payments from Box 14 of the W-2.
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