W-2 Form Guide 2026 - How to Read, Verify, and Use Your W-2

Box-by-Box W-2 Guide for 2026

Federal wage and withholding boxes (1-6)

Box 1 shows taxable federal wages after pre-tax adjustments such as traditional 401(k) contributions, certain health premiums, and HSA payroll deductions. Box 2 shows the federal income tax withheld during the year. Box 3 shows Social Security wages, which can be higher than Box 1 because traditional 401(k) deferrals usually reduce federal taxable wages without reducing Social Security wages. Box 4 is Social Security tax withheld, while Boxes 5 and 6 do the same for Medicare wages and Medicare tax.

Benefits, tips, and detail boxes (7-14)

Boxes 7 and 8 apply mainly to tipped income. Box 9 is no longer used in standard modern payroll reporting. Box 10 reports dependent care benefits. Box 11 shows amounts distributed from nonqualified plans. Box 12 is the detail box for codes such as retirement deferrals, HSA contributions, and employer-sponsored coverage; if you need help decoding those letters, the Box 12 guide is the right follow-up. Box 13 flags retirement-plan participation, statutory employee status, and sick pay. Box 14 is employer-defined and often used for local payroll notes.

State and local boxes (15-20)

Boxes 15 through 20 move to the state and local layer: state name and employer ID, state wages, state income tax withheld, local wages, local tax withheld, and the local jurisdiction name. These boxes matter if you worked in multiple states, changed residences during the year, or had city wage tax withholding in places that levy local income taxes.

Primary source: IRS Form W-2 instructions.

Why Does My W-2 Differ from My Last Pay Stub?

Timing differences at year-end

The most common reason is timing. Your final pay stub may include payroll activity that settled after the W-2 year-end close, or it may reflect year-to-date figures before a payroll correction ran.

Pre-tax deductions change which boxes move

Pre-tax deductions can also make the comparison look off. For example, retirement contributions usually reduce Box 1 but not Social Security wages, so the W-2 can show two different wage numbers even when payroll is correct.

If you want a worked example, compare this page with our guide on why a W-2 can differ from salary. The key is to compare the right figures, not just the nearest-looking numbers.

What to Do If Your W-2 Looks Wrong

Compare year-to-date pay stub totals first

Start with your final pay stub for the year and compare year-to-date wages and withholding against Boxes 1, 2, 3, 5, and the state boxes on the W-2. If the mismatch is more than a minor rounding issue, contact payroll or HR immediately and ask for a written explanation.

Request a corrected Form W-2c when needed

Employers can issue a corrected Form W-2c when the original statement is inaccurate. If your employer does not provide the W-2 on time or refuses to correct a clear error, the IRS generally advises employees to follow up after mid-February if the form still has not been received or fixed.

Primary sources: IRS Form W-2c instructions; SSA employer W-2 filing guidance.

Using Your W-2 to Verify 2026 Withholding

Spot-check Box 2 against your salary and filing status

Once you have the final W-2, use the paycheck calculator to estimate what annual withholding should have looked like based on salary, filing status, and state. It is a fast way to spot whether Box 2 appears directionally reasonable before you file.

Review methodology before you adjust your W-4

Then review our CPA-verified withholding methodology, continue to how to check W-2 withholding accuracy, or browse all paycheck research →.