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Federal wages reflect gross wages from the 2006 calendar year plus miscellaneous income, reduced by pretax salary reductions such as insurance premiums, OPERS, deferred compensation contributions, and certain back pay items. Gross wages include base salary and overtime; miscellaneous income covers items like insurance waivers, cell phone benefits, awards, vehicle use benefits, mileage, OPERS refunds, and tuition benefits.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":51,"@type":70,"position":76},"https://docshare.wps.com/template/general/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/explanation-of-amounts-reported-on-2006-form-w-2-box-1-federal-wages/303536/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/explanation-of-amounts-reported-on-2006-form-w-2-box-1-federal-wages/303536.png","ImageObject",442,249,{"name":88,"@type":89},"Rhys","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-22","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":9},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What makes up the Federal wage amount reported in Box 1?","Question",{"text":108,"@type":109},"Box 1 includes gross wages paid during calendar year 2006 plus miscellaneous income, minus salary reductions for pretax items such as insurance premiums, OPERS, and deferred compensation contributions.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What does Box 2 report on the 2006 W-2?",{"text":113,"@type":109},"Box 2 reports federal income tax withheld, calculated as the sum of federal tax withheld from each paycheck issued during calendar year 2006.",{"name":115,"@type":106,"acceptedAnswer":116},"Why might Boxes 5 and 6 show zeros for some employees?",{"text":117,"@type":109},"Employees hired prior to April 1, 1986 are not subject to Medicare tax, so they will show zeros in Boxes 5 and 6.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303536,1790052027,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":50,"category_name":51,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":9,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":73,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":9},687207024643,"https://ap-avatar.wpscdn.com/davatar_3d24733baf745e90a7e4bdd5f77d97b2","Explanation of Amounts Reported on 2006 Form W-2 Box 1 – Federal Wages  \nThe Federal Wage amount reported in Box 1 consists of gross wages (listed on your final pay stub for 2006) paid during calendar year 2006 plus miscellaneous income minus salary reductions for pretax insurance premiums, Ohio Public Employees Retirement System (OPERS), deferred compensation plan contributions, and Tax Def Back Pay PERS.  \nGross wages include base salary plus overtime.  \nMiscellaneous income amounts include; health insurance waivers, cell phone benefits, awards, vehicle use benefits, excess mileage amounts, OPERS refunds, and tuition benefits.  \nBox 2 – Income Tax Withheld  \nThe Federal Income Tax withheld that is reported in Box 2 is the sum of federal tax withheld from each paycheck issued in Calendar Year 2006.  \nBoxes 3 & 4 – Social Security Wages and Social Security Taxes  \nCounty employees contribute to OPERS and therefore do not have reportable wages to the Social Security Administration.  \nBoxes 5 & 6 – Medicare Wages and Tax Withheld  \nMedicare wages include gross wages plus miscellaneous income minus salary reductions for pretax insurance premiums. Unlike the Federal taxable wages, these wages are not reduced by salary reductions for retirement plan contributions.  \nThere is no maximum dollar limit for the Medicare wages. The Medicare tax reported in box 6 is withheld at a rate of 1.45% of the Medicare wages reported in Box 5.  \nEmployees hired prior to April 1, 1986 are not subject to Medicare tax. These employees will show zeros in boxes 5 and 6.  \nOn the 2006 W2 you will see a slight difference between what appeared on your last pay stub. This difference is the amount of Medicare taxes the County paid on your behalf due to the calculation error that occurred the first three pays of 2006.  \nBoxes 12 & 13  \nThe “Deferred Comp.” in Box 13 will be checked if you contribute to a Deferred Compensation plan. The amount contributed will be listed in Box 12  \nBoxes 16 & 17 – State Wage Base and Income Tax Withheld  \nIn the same manner as Federal taxable wages, Ohio taxable wages consist of gross wages plus miscellaneous income minus salary reductions for pretax insurance premiums, OPERS contributions and deferred compensation contributions.  \nThe State Income Tax shown in Box 17 is the sum of State Income Tax withheld from each paycheck paid during 2006.  \nBoxes 18, 19 & 20– Local Taxable Wages, Taxes & Locality Name  \nLocal wages include gross wages plus miscellaneous income minus salary reductions for pretax insurance premiums. Unlike the Federal taxable wages, these wages are not reduced by salary reductions for retirement plan contributions.  \nLocal tax reported in Box 19 is withheld based on the locality’s rate. The locality for which you have paid tax is listed in Box 20. For those who are subject to taxation by more than one locality, additional W2 forms will be provided for each locality.  \nSchool District Income Tax follows the State Wage calculation: gross wages plus miscellaneous income minus salary reductions for pretax insurance premiums, OPERS contributions and deferred compensation contributions.  \nTax Information available via the Web:  \nInformation about filing individual Federal and State tax returns, along with downloadable tax forms, instructions and publications, can be accessed via the Web at the following sites:  \n• Federal Information and Forms (IRS ): [www.irs.gov](www.irs.gov)  \n• State Information and Forms (OH): [http://tax.ohio.gov](http://tax.ohio.gov)","cbCaih0nsIzfp33P","https://ap.wps.com/l/cbCaih0nsIzfp33P","pdf",14289,"English","# Federal wage components (Box 1)\n## Gross wages\n## Miscellaneous income and pretax reductions\n# Income tax withheld (Box 2)\n# Social Security and Medicare (Boxes 3-6)\n# Deferred compensation and state/local tax (Boxes 12-20)","[{\"question\":\"What makes up the Federal wage amount reported in Box 1?\",\"answer\":\"Box 1 includes gross wages paid during calendar year 2006 plus miscellaneous income, minus salary reductions for pretax items such as insurance premiums, OPERS, and deferred compensation contributions.\"},{\"question\":\"What does Box 2 report on the 2006 W-2?\",\"answer\":\"Box 2 reports federal income tax withheld, calculated as the sum of federal tax withheld from each paycheck issued during calendar year 2006.\"},{\"question\":\"Why might Boxes 5 and 6 show zeros for some employees?\",\"answer\":\"Employees hired prior to April 1, 1986 are not subject to Medicare tax, so they will show zeros in Boxes 5 and 6.\"}]","Explanation of Amounts Reported on 2006 Form W-2 Box 1 - Federal Wages | PDF",1789804974]