you have to file? Refer
to the Form 1040 Instructions to determine if you are required to file a tax
return. Even if you do not have to file a tax return, you may be eligible for a
refund if box 2 shows an amount or if you are eligible for any credit.
income credit (EIC). You
may be able to take the EIC for 2013 if your adjusted gross income (AGI) is
less than a certain amount. The amount of the credit is based on income and
family size. Workers without children could qualify for a smaller credit. You
and any qualifying children must have valid social security numbers (SSNs). You
cannot take the EIC if your investment income is more than the specified amount
for 2013 or if income is earned for services provided while you were an inmate
at a penal institution. For 2013 income limits and more information, visit www.irs.gov/eitc. Also see Pub. 596,
Earned Income Credit. Any EIC that is more than your tax liability is
refunded to you, but only if you file a tax return.
and religious workers. If you are not subject to social security and Medicare
taxes, see Pub. 517, Social Security and Other Information for Members of the
Clergy and Religious Workers.
your name, SSN, or address is incorrect, correct Copies B, C, and 2 and ask
your employer to correct your employment record. Be sure to ask the employer to
file Form W-2c, Corrected Wage and Tax Statement, with the Social Security
Administration (SSA) to
correct any name, SSN, or money amount error reported to the SSA on Form W-2.
Be sure to get your copies of Form W-2c from your employer for all corrections
made so you may file them with your tax return. If your name and SSN are
correct but are not the same as shown on your social security card, you should
ask for a new card that displays your correct name at any SSA office or by
calling 1-800-772-1213. You also may visit the SSA at www.socialsecurity.gov.
of employer-sponsored health coverage (if such cost is provided by the
reporting in box 12, using code DD, of the cost of employer-sponsored health
coverage is for your information only. The amount reported with code DD is
Credit for excess taxes. If you had more than
one employer in 2013 and more than $7,049.40 in social security and/or Tier I
railroad retirement (RRTA) taxes were withheld, you may be able to claim a
credit for the excess against your federal income tax. If you had more than one
railroad employer and more than $3,709.20 in Tier II RRTA tax was withheld, you
also may be able to claim a credit. See your Form 1040 or Form 1040A
instructions and Pub. 505, Tax Withholding and Estimated Tax.
Box 1. Enter this amount on the wages line of
your tax return.
Box 2. Enter this amount on the federal income
tax withheld line of your tax return.
Box 5. This amount may be required to be
entered on Form 8959. See Form 1040 instructions to determine if you are
required to complete Form 8959.
Box 6. This amount includes the 1.45% Medicare
Tax withheld on all Medicare wages and tips shown in Box 5, as well as the 0.9%
Additional Medicare Tax on any of those Medicare wages and tips above $200,000.
Box 8. This amount is not included in
boxes 1, 3, 5, or 7. For information on how to report tips on your tax return,
see your Form 1040 instructions.
You must file Form 4137, Social Security and Medicare Tax on
Unreported Tip Income, with your income tax return to report at least the
allocated tip amount unless you can prove a smaller amount with adequate
records. If you have records that show the actual amount of tips you received,
report that amount even if it is more or less than the allocated tips. On Form
4137 you will figure the social security and Medicare tax owed on the allocated
tips shown on your Form(s) W-2 that you must report as income and on other tips
you did not report to your employer. By filing Form 4137, your social security
tips will be credited to your social security record (used to figure your
Box 10. This amount is the total dependent care
benefits that your employer paid to you or incurred on your behalf (including
amounts from a section 125 (cafeteria) plan). Any amount over $5,000 is also
included in box 1. Complete Form 2441, Child and Dependent Care Expenses, to
compute any taxable and nontaxable amounts.
Box 11. This amount is (a) reported in box 1 if
it is a distribution made to you from a nonqualified deferred compensation or nongovernmental
section 457(b) plan or (b) included in box 3 and/or 5 if it is a prior year
deferral under a nonqualified or section 457(b) plan that became taxable for
social security and Medicare taxes this year because there is no longer a
substantial risk of forfeiture of your right to the deferred amount. This box
should not be used if you had a deferral and a distribution in the same
calendar year. If this happens and you are or will be age 62 by the end of the
calendar year, your employer should file Form SSA-131 with the Social Security
Administration and give you a copy.
Box 12. The following list explains the codes
shown in box 12. You may need this information to complete your tax return.
Elective deferrals (codes D, E, F, and S) and designated Roth contributions
(codes AA, BB, and EE) under all plans are generally limited to a total of
$17,500 ($12,000 if you only have SIMPLE plans; $20,500 for section 403(b)
plans if you qualify for the 15-year rule explained in Pub. 571). Deferrals
under code G are limited to $17,500. Deferrals under code H are limited to
However, if you were at least age 50 in 2013, your employer
may have allowed an additional deferral of up to $5,500 ($2,500 for section
401(k)(11) and 408(p) SIMPLE plans). This additional deferral amount is not
subject to the overall limit on elective deferrals. For code G, the limit on
elective deferrals may be higher for the last 3 years before you reach
retirement age. Contact your plan administrator for more information. Amounts in
excess of the overall elective deferral limit must be included in income. See
the “Wages, Salaries, Tips, etc.” line instructions for Form 1040.
Note. If a year follows code D through H, S,
Y, AA, BB, or EE, you made a make-up pension contribution for a prior year(s)
when you were in military service. To figure whether you made excess deferrals,
consider these amounts for the year shown, not the current year. If no year is
shown, the contributions are for the current year.
A—Uncollected social security or RRTA tax on tips. Include this
tax on Form 1040. See “Other Taxes” in the Form 1040 instructions.
B—Uncollected Medicare tax on tips. Include this tax on Form
1040. See “Other Taxes” in the Form 1040 instructions.
C—Taxable cost of group-term life insurance over $50,000
(included in boxes 1, 3 (up to social security wage base), and 5)
D—Elective deferrals to a section 401(k) cash or deferred
arrangement. Also includes deferrals under a SIMPLE retirement account that is
part of a section 401(k) arrangement
E—Elective deferrals under a section 403(b)
salary reduction agreement
F—Elective deferrals under a section 408(k)(6) salary reduction
G—Elective deferrals and employer contributions (including
nonelective deferrals) to a section 457(b) deferred compensation plan
H—Elective deferrals to a section 501(c)(18)(D) tax-exempt
organization plan. See “Adjusted Gross Income” in the Form 1040 instructions
for how to deduct.
J—Nontaxable sick pay (information only, not included in boxes
1, 3, or 5)
K—20% excise tax on excess golden parachute payments. See
“Other Taxes” in the Form 1040 instructions.
L—Substantiated employee business expense reimbursements
M—Uncollected social security or RRTA tax on taxable cost of
group-term life insurance over $50,000 (former employees only). See “Other
Taxes” in the Form 1040 instructions.
N—Uncollected Medicare tax on taxable cost of group-term life
insurance over $50,000 (former employees only). See “Other Taxes” in the Form
P—Excludable moving expense reimbursements paid directly to
employee (not included in boxes 1, 3, or 5)
Q—Nontaxable combat pay. See the instructions for Form 1040 or
Form 1040A for details on reporting this amount.
R—Employer contributions to your Archer MSA. Report on Form
8853, Archer MSAs and Long-Term Care Insurance Contracts.
S—Employee salary reduction contributions under a section
408(p) SIMPLE plan (not included in box 1)
T—Adoption benefits (not included in box 1). Complete Form
8839, Qualified Adoption Expenses, to compute any taxable and nontaxable
V—Income from exercise of nonstatutory stock option(s)
(included in boxes 1, 3 (up to social security wage base), and 5). See Pub. 525
and instructions for Schedule D (Form 1040) for reporting requirements.
W—Employer contributions (including amounts the employee
elected to contribute using a section 125 (cafeteria) plan) to your health
savings account. Report on Form 8889, Health Savings Accounts (HSAs).
Y—Deferrals under a section 409A nonqualified deferred
Z—Income under section 409A on a nonqualified deferred
compensation plan. This amount is also included in box 1. It is subject to an
additional 20% tax plus interest. See “Other Taxes” in the Form 1040
AA—Designated Roth contributions under a section 401(k) plan
BB—Designated Roth contributions under a section 403(b) plan
DD—Cost of employer-sponsored health coverage. The amount
reported with Code DD is not taxable.
EE—Designated Roth contributions under a governmental section
457(b) plan. This amount does not apply to contributions under a tax-exempt
organization section 457(b) plan.
Box 13. If the “Retirement plan” box is checked,
special limits may apply to the amount of traditional IRA contributions you may
Box 14. Employers may use this box to report
information such as state disability insurance taxes withheld, union dues,
uniform payments, health insurance premiums deducted, nontaxable income,
educational assistance payments, or a member of the clergy's parsonage
allowance and utilities. Railroad employers use this box to report RRTA
compensation, Tier I tax, Tier II tax, Medicare tax and Additional Medicare
Note. Keep Copy C of Form W-2 for at least 3
years after the due date for filing your income tax return. However, to help protect
your social security benefits, keep Copy C until you begin receiving social
security benefits, just in case there is a question about your work record
and/or earnings in a particular year.