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Form W-2 Wage and Tax Statement Box Details
The W-2 form is your wage and tax statement provided by your employer to provide information on your taxable wages and taxes withheld for the calendar year.
Employees need the W-2 form for filing their personal income tax return(s). The following information is designed to help employees understand the boxes on the W-2.
Note: Foreign nationals whose wages are exempt from income tax under a tax treaty receive a 1042-S reporting these "exempt" wages. They might also receive a W-2.
- Box b: Employer Identification Number (EIN)
- Box c: Employer's name, address and zip code
- Box d: Employee's social security number
- Box e: Employee's name, address and zip code
- Box 1: Wages, tips, other compensation
- Box 2: Federal income tax withheld
- Box 3: Social security wages
- Box 4: Social security tax withheld
- Box 5: Medicare wages and tips
- Box 6: Medicare tax withheld
- Box 7: Social security tips
- Box 8: Allocated tips
- Box 9: Advanced EIC payment
- Box 10: Dependent care benefits
- Box 11: Nonqualified Plans
- Box 12: Miscellaneous reporting
- Box 13: Statutory employee / Retirement Plan / Third Party Sick Pay
- Box 14: Other
- Box 15: State
- Box 16: State wages, tips, etc.
- Box 17: State income tax
- Box 18: Local wages, tips, etc.
- Box 19: Local income tax
- Box 20: Locality name
Box b: Employer Identification Number (EIN)
The employer's federal identification number is the number assigned to the employer for payroll tax reporting.
Box c: Employer's name, address and ZIP code
This address is the University of Maine System office.
Box d: Employee's social security number
This box contains the employee's Social Security Number. Caution: review this number carefully. If it is incorrect or begins with 999, contact UMS payroll immediately.
Box e: Employee's name, address and ZIP code
This is the employee's name and mailing address based on MaineStreet records.
Box 1: Wages, tips, other compensation
This is federal, taxable wages in the calendar year. The amount is calculated as follows:
YTD Earnings (from your last check in December)
LESS...
Tax deferred retirement deductions (see Box 12)
Select benefit deductions for health, insurance payments, dependent care and medical expense "reimbursements"
PLUS
Taxable Benefits (i.e., certain educational benefits; certain moving expenses, etc).
*Box 1 should agree with Federal Taxable Gross, YTD on your last pay stub for the calendar year.
Box 2: Federal income tax withheld
This is federal income tax University of Maine System withheld from your pay. If you didn't file a W-4, the withholding is based on "single and 0" irrespective of your marital status. Your current status is on your pay stub in the box labeled "Taxes."
Box 3: Social security wages
Social security wages are not identical to federal taxable gross wages in Box 1. Employee contributions to a retirement plan are exempt from income taxes but subject to social security taxes.
Note: Full time students who work for the University are exempt from social security taxes under the "student exemption."
Some employees in the federal retirement system are exempt from Social Security/OASDI taxes but subject to Medicare taxes.
Foreign Nationals who are non-resident aliens based on the substantial presence test are exempt from social security taxes.
Box 4: Social security tax withheld
This is social security tax withheld from your pay for the OASDI component of social security taxes. OASDI is an acronym for "Old Age Survivors and Disability Insurance." Social security tax withheld should equal 6.2% of your social security wages in Box 3.
Box 5: Medicare wages and tips
This is total wages and tips subject to the Medicare (hospital insurance) component of social security taxes. The Medicare wage base is not subject to a cap.
Box 6: Medicare tax withheld
This is Medicare tax withheld from your pay for the Medicare component of social security taxes. The rate is 1.45% of the Medicare wages in Box 5.
Box 7: Social security tips
This box generally does not apply to the University of Maine System.
Box 8: Allocated tips
This box generally does not apply to the University of Maine System.
Box 9: Advanced EIC payment
This is the total amount of advanced earned income credit received in the calendar year. EIC is an acronym for "earned income credit" available to eligible employees."
Box 10: Dependent care benefits
This is the pre-tax deduction for dependent care FSA Advantage Accounts. This amount is not included in Box 1.
Box 11: Nonqualified Plans
This box generally does not apply to the University of Maine System.
Box 12: Miscellaneous Reporting
Box 12 Codes:
- Code C: Cost of group-term life insurance over $50,000
- Code D: Elective deferrals for a retirement under section 401(k)
- Code E: Elective deferrals for retirement under section 403(b)
- Code G: Elective deferrals for retirement under section 457(b)
- Code J: Nontaxable sick pay
- Code P: Non taxable moving expense reimbursements paid directly to employee
- Code CC: HIRE exempt wages and tips
Box 13:
- Statutory employee - This box generally does not apply to the University of Maine System.
- Retirement Plan - This box is checked if you are an eligible participate in one of the University's retirement plans.
- Third Party Sick Pay - This box is checked if you received short term disability payments. Amounts reported in Box 12 with letter code J.
Box 14: Other - UMS can use Box 14 to report any information they consider important to their employees. It is possible that the amounts in Box 14 is for information purposes only. Consult your tax professional if you have questions about how to complete your year end tax filings.
- 403B - Non-elective, Before-tax deferrals for retirement under section 403(b)
- IMPT TAX - Taxable value of miscellaneous imputed income (included in Boxes 1, 3, 5 & 16)
- MOVNG - Taxable value of moving expenses (included in Boxes 1, 3, 5 & 16)
- DP ME - Taxable value of domestic partner taxable health & dental benefits (included in Boxes 1, 3, 5 & 16)
- HOUS - Taxable value of housing benefit (included in Boxes 1, 3, 5 & 16)
- CCLUB - Taxable value of country club membership dues (included in Boxes 1, 3, 5 & 16)
- AUTO - Taxable value of automoble benefit (included in Boxes 1, 3, 5 & 16)
- TUTN - Taxable value of tuition benefit (included in Boxes 1, 3, 5 & 16)
Box 15: State
This box identifies the "state" that received this wage report and the employer's state ID number is the University's identification number assigned by the state for payroll tax reporting.
Box 16: State wages, tips, etc.
This box reflects the amount of state wages reported to the state indicated in Box 15.
Box 17: State income tax
This is state income tax withheld from your pay and reported to the state identified in Box 15.
Box 18: Local wages, tips, etc.
This box reflects the local wages reported to the locality indicated in Box 20.
Box 19: Local income tax
This is local income tax withheld from your pay and reported to the locality in Box 20.
Box 20: Locality name
This box identifies the "locality" that received this wage report.
Contact Payroll:
If you have a question about your Form W-2 or any other year end related questions, contact your local university's human resources /payroll office. Be prepared to give your Employee ID number.
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Last Updated: March 8, 2013