一旦向员工发送表格W-2，您就不必担心明年的年度表格。或者，你吗？如果您不知道如何填写W-2表格，您可能会遇到问题。

Your employees might come to you with questions about Form W-2. And, your employees may think you made a mistake if their W-2 Box 1 value is lower than what they believe they earned.

Ready to cut through the confusion? Read on to learn how to fill out Form W-2, box by box, and what it all means.

How to fill out Form W-2

You might have your Form W-2 responsibilities down to a science. Input employee information; send copies to employees; file the form with the SSA and state, city, or local tax department; and repeat the following year.

Or, you just might spend hours gathering employee information and trying to decode the Wage and Tax Statement.

无论您是自己填写W-2的表格，都可以使用工资单软件，或者有一个税务准备者，您应该在知道如何填写W-2表格时半全能。

作为概括，W-2框显示标识，应纳税工资，扣除税款和福利信息。

Boxes A-F are straightforward. They list identifying information about your business and employee. The numbered boxes, Boxes 1-20, can get a little more tricky.

如果您想解释W-2表格，请深入下面的每个盒子的目的。

方框A：员工的社会保险号码

Box A shows your employee’s Social Security number. Social Security numbers are nine digits that are formatted like XXX-XX-XXXX.

If your employee applied for a Social Security card and has not received it, don’t leave the box blank. Instead, write “Applied For” in Box A on the Social Security Administration copy. When the employee receives their SS card, you must issue a校正W-2。

Box B: Employer Identification Number (EIN)

Box B显示您的雇主身份证号码。EIN是九位数字，例如xx-xxxxxxx。

The number you enter in Box B is the same on every employee’s Form W-2. The IRS and SSA identify your business through your unique EIN.

请勿在表格W-2上使用您的个人社会安全号码。如果您没有雇主身份证号，apply for an EINbefore filing Form W-2. Then, mark “Applied For” in Box B.

方框C：雇主的姓名，地址和邮政编码

Box C further identifies your business by listing your company’s name and address. Use your business’s legal address, even if it’s different than where your employees work.

您的员工可能会怀疑该地址是否与他们的工作地址不同是否不正确。验证您的法律业务地址并确保您的员工准确。

Box D: Control number

Box D might be blank, depending on whether your business uses control numbers or not.

A control number identifies Forms W-2 so you can keep records of them internally. If you don’t use control numbers, leave this box blank.

Boxes E and F: Employee’s name, address, and ZIP code

Box E显示了员工的名字，中间名和姓氏。引用员工的SSN正确输入其名称。

Enter the employee’s address in Box F.

Box 1: Wages, tips, other compensation

Box 1 reports an employee’s wages, tips, and other compensation. This is the amount you paid the employee during the year that is缴纳联邦所得税。

Payments not subject to federal income tax include pre-tax retirement plan contributions, health insurance premiums, andcommuter benefits。

The wages you report in Box 1 might be higher or lower than other wages on Form W-2. This is not a mistake.

For example, an employee’s Box 1 wages can be lower than Box 3 wages. Some pre-tax benefits are exempt from federal income tax but notSocial Security tax。

Important 2021 information:Did you provide paid COVID sick and/or family leave to an employee? Include the amount of the paid leave here.

Box 2: Federal income tax withheld

Box 2 shows how much federal income tax you withheld from an employee’s wages and remitted to the IRS.

联邦所得税预扣is based on the employee’s taxable wages and filing status.

If your employee has a question about their refund amount or why they owe taxes, instruct them to Box 2. The IRS compares what the employee paid throughout the year in federal income taxes to their total liability.

方框3：社会保障工资

Box 3 shows an employee’s total wages subject to Social Security tax. Do not include the amount of pre-tax deductions that are exempt from Social Security tax in Box 3.

The number in Box 3 should not be higher than theSocial Security wage base。对于2021年，工资基础为$ 142,800。

If you must report Social Security tips (Box 7), the total of Boxes 3 and 7 must be less than $142,800 for 2021.

Important 2021 information:If you provided paid COVID sick and/or family leave, include the amount in Box 3.

方框4：扣留的社会保障税

方框4报告您从员工的社会保障工资和提示中扣留了多少。

员工社保税是6.2的一部分% of their wages, up to the SS wage base. Box 4 cannot be more than $8,853.60 ($142,800 X 6.2%) for 2021.

Important 2021 information:Did you defer an employee’s Social Security tax under the 2020 executive orders? Did you collect the deferred tax in 2021? Do NOT include thedeferred Social Security tax you collected如果您不扣留它，则在方框4中。在2021年扣除雇员工资的递延社会保障税之后，您必须提交W-2C表格。

Box 5: Medicare wages and tips

输入方框5中的Medicare工资和提示中的员工收入多少。

员工的框5值通常与方框4的数量相同。但是，没有医疗保险工资基础。如果员工在社会保障工资基础上获得的薪水，则方框5中的数字高于方框3。

For example, the employee earned $150,000. The employee’s Social Security wages, (Box 3) should show $142,800 for 2021 while Box 5, Medicare wages and tips, displays $150,000.

Important 2021 information:If you paid COVID sick and/or family leave, include the amount in Box 5.

方框6：保留医疗保险税

Box 6 displays how much you withheld from an employee’s wages forMedicare tax。The employee share of Medicare tax is 1.45% of their wages.

The amount in Box 5 multiplied by the Medicare tax rate should equal Box 6. But if the employee earned above $200,000 (single), their tax liability should be greater.

If you paid an employee above $200,000 (single), you should have also withheld the additional Medicare tax rate of 0.9% from their wages above $200,000.

方框7：社会保障提示

如果您的员工赢得了提示并报告了这些技巧，请在方框7中输入金额。此外，将这些提示金额包括在框1和5中。

Again, the total of Boxes 7 and 3 should not be more than $142,800 for 2021.

方框8：分配的提示

Report the tips you allocated to your employee in Box 8, if applicable.Allocated tipsare amounts that you designate to tipped employees. Not all employers have to allocate tips to their employees.

Do not include the amount in Box 8 in Boxes 1, 3, 5, or 7. Allocated tips are not included in taxable income on Form W-2. Employees must useForm 4137to calculate taxes on allocated tips.

Box 9: (Blank)

Leave Box 9 blank.

Box 10: Dependent care benefits

Did you give an employee dependent care benefits under a dependent care assistance program? If so, include the total amount in Box 10.

低于$ 5,000的依赖护理福利不可用。超过5,000美元的福利应纳税。如果您给员工超过5,000美元，请在盒子1、3和5中报告超额。

Box 11: Nonqualified plans

Box 11 reports employer distributions from a非合格递延薪酬计划to an employee.

也将分配金额包括在方框1中。

方框12：代码

有很多W-2 Box 12codes you may need to put on an employee’s Form W-2. If applicable, add the codes and amounts in Box 12.

These codes and values may lower the employee’s taxable wages.

Let’s say an employee elected to contribute $1,000 to a retirement plan. You would write D | 1,000.00 in Box 12.

方框13：复选框

方框13不应包括值。而是标记适用的框。方框13中有三个盒子：

• Statutory employee
• 退休计划
• 第三方病人工资

For example, if you entered Box 12 code D to show the employee’s retirement contributions, also check the ‘Retirement plan’ box.

Box 14: Other

报告等14箱的数量和描述vehicle lease payments,state disability insurance扣除税款和扣除健康保险费。

Important 2021 information:如果您向员工提供了有偿的Covid病假和/或家人休假，请在信箱14中报告该金额（例如，“病假”工资为511美元）OR在单独的语句中。

方框15：状态|雇主的状态编号

Like Box B, Box 15 identifies your business’s employer ID number. But, Box 15 is state-specific. Mark your state using the two-letter abbreviation. Then, include your state EIN.

一些州不需要报告。如果您没有对州的报告要求，请将Box 15留空。

If you do not have an employer’s state ID number and need one, contact your state.

Box 16: State wages, tips, etc.

Box 16 shows an employee’s wages that are subject to state income tax. If the employee works in a state with no state income tax, leave Box 16 blank.

员工的框16金额可能与方框1不同。这不是一个错误。一些工资免征联邦所得税，而不是州所得税。

方框17：州所得税

报告您在方框17中扣留的州所得税的多少。如果您不扣除州所得税，请留下箱子17空白。

方框18：本地工资，提示等。

If your employee’s wages are subject to当地所得税，将其总应税工资包括在框18中。如果员工在没有所得税的地方工作，则将此盒子空白。

The amount you list in Box 18 might be different than Boxes 1 and 16.

方框19：当地所得税

报告框19中雇员的工资中扣留的任何地方所得税。如果不适用，请将此盒子空白。

方框20：局部名称

方框20应该显示城市或地区的名称。

This article has been updated from its original publication date of February 20, 2019.

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