[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-304960-105":3,"detail-sidebar-cat-1-en-105":80,"doc-detail-304960-en":126},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},105,"en","instructions-for-employee-box-by-box-tax-reporting-guidance","Instructions for Employee - Box-by-Box Tax Reporting Guidance","","Instructions for employees explaining how to report amounts from a tax document on an individual tax return. The guidance covers specific box entries such as wages, federal income tax withheld, allocated tips, Medicare-related taxes, dependent care benefits, and various Box 11 and Box 12 code categories. It also directs taxpayers to file required forms (e.g., Form 4137, Form 8853, Form 8889, Form 2441) and references the Form 1040 instructions for determining reporting and deduction rules.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/letters/","Letters",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/instructions-for-employee-box-by-box-tax-reporting-guidance/304960/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/instructions-for-employee-box-by-box-tax-reporting-guidance/304960.png","ImageObject",442,249,{"name":42,"@type":43},"Fahsai","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":26},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"What do Boxes 1 and 2 require you to enter on your tax return?","Question",{"text":62,"@type":63},"Box 1 amount is entered on the wages line of your tax return. Box 2 amount is entered on the federal income tax withheld line.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"When must you file Form 4137, and what does it affect?",{"text":67,"@type":63},"You must file Form 4137 with your income tax return to report at least the allocated tip amount unless you can prove you received a smaller amount with adequate records. It is used to figure Social Security and Medicare tax owed on tips not reported to your employer.",{"name":69,"@type":60,"acceptedAnswer":70},"What information is included in Box 6 and how is it calculated?",{"text":71,"@type":63},"Box 6 includes the 1.45% Medicare tax withheld on Medicare wages and tips shown in Box 5, plus the 0.9% Additional Medicare Tax on Medicare wages and tips above $200,000.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},304960,1790470254,{"code":4,"msg":81,"data":82},"success",[83,88,93,98,103,108,113,117,122],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},11,"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social 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Templates",5,"papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":114,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":26,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":26,"language":135,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":12,"update_tm":139,"read_time":22},549768702563,"https://ap-avatar.wpscdn.com/avatar/8000c4aa63b76e948b?x-image-process=image/resize,m_fixed,w_180,h_180&k=1786536092046926083","# Instructions for Employee\n\n(See also Notice to Employee on the back of Copy B.)  \nBox 1.Enter this amount on the wages line of your tax return.  \nBox 2.Enter this amount on the federal income tax withheld line of your  \ntax return.  \nBox 5.You may be required to report this amount on Form 8959.Seethe Form 1040instructions to determine if you are required to completeForm 8959.  \nBox 6.This amount includes the 1.45%Medicare tax withheld on allMedicare wages and tips shown in box 5,as well as the 0.9%AdditionalMedicare Tax on any of those Medicare wages and tips above$200,000.  \nBox8.This amount is not included in box 1,3,5,or 7.For informationon how to report tips on your tax return,see the Form 1040 instructions.  \nYou must file Form 4137 with your income tax return to report at leastthe allocated tip amount unless you can prove with adequate recordsthat you received a smaller amount.If you have records that show theactual amount of tips you received,report that amount even if it is moreor less than the allocated tips.Use Form 4137 to figure the socialsecurity and Medicare tax owed on tips you didn't report to youremployer.Enter this amount on the wages line of your tax return.Byfiling Form 4137,your social security tips will be credited to your socialsecurity record (used to figure your benefits).  \nBox 10.This amount includes the total dependent care benefits thatyour employer paid to you or incurred on your behalf (including amountsfrom a section 125(cafeteria)plan).Any amount over your employer'splan limit is also included in box 1.See Form 2441.  \nBox 11.This amount is(a)reported in box 1if it is a distribution made toyou from a nonqualified deferred compensation or nongovernmentalsection 457(b)plan,or (b)included in box 3 and/or box 5 if it is a prioryear deferral under a nonqualified or section 457(b)plan that becametaxable for social security and Medicare taxes this year because there isno longer a substantial risk of forfeiture of your right to the deferredamount.This box shouldn't be used if you had a deferral and adistribution in the same calendar year.If you made a deferral and  \n# Instructions for Employee (continued from back of Copy C)\n\nBox 12(continued)  \nF-Elective deferrals under a section 408(k)(6)salary reduction SEP  \nG-Elective deferrals and employer contributions (including nonelective  \ndeferrals)to a section 457(b)deferred compensation plan  \nH-Elective deferrals to a section 501(c)(18)(D)tax-exempt organizationplan.See the Form 1040 instructions for how to deduct.  \nJ-Nontaxable sick pay (information only,not included in box 1,3,or 5)K-20%excise tax on excess golden parachute payments.See theForm 1040 instructions.  \nL-Substantiated employee business expense reimbursements(nontaxable)  \nM-Uncollected social security or RRTA tax on taxable cost of group-term life insurance over $50,000(former employees only).See the Form1040 instructions.  \nN-Uncollected Medicare tax on taxable cost of group-term lifeinsurance over $50,000(former employees only).See the Form 1040instructions.  \nP-Excludable moving expense reimbursements paid directly to amember of the U.S.Armed Forces(not included in box 1,3,or 5)  \nQ-Nontaxable combat pay.See the Form 1040 instructions for details  \non reporting this amount.  \nR-Employer contributions to your Archer MSA.Report on Form 8853.  \nS-Employee salary reduction contributions under a section 408(p)  \nSIMPLE plan  \nT-Adoption benefits(not included in box 1).Complete Form 8839 tofigure any taxable and nontaxable amounts.  \nV-Income from exercise of nonstatutory stock option(s)(included inboxes 1,3(up to the social security wage base),and 5).See Pub.525for reporting requirements.  \nW-Employer contributions(including amounts the employee elected tocontribute using a section 125(cafeteria)plan)to your health savingsaccount.Report on Form 8889.  \nreceived a distribution in the same calendar year,and you are or will beage 62 by the end of the calendar year,your employer should file ","cbCaioKGLEEUa8gd","https://ap.wps.com/l/cbCaioKGLEEUa8gd","pdf",604546,"English","# Instructions for Employee\n## Box 1 - Wages and federal tax reporting\n## Box 2 - Federal income tax withheld\n## Box 5 - Reporting amounts related to Form 8959\n## Box 6 - Medicare and Additional Medicare Tax details\n## Box 8 and tips reporting; Form 4137 requirement\n## Box 10 - Dependent care benefits; Form 2441\n## Box 11 - Distribution/deferral codes and reporting treatment\n## Box 12 - Code list and elective deferral limits; relevant forms","[{\"question\":\"What do Boxes 1 and 2 require you to enter on your tax return?\",\"answer\":\"Box 1 amount is entered on the wages line of your tax return. Box 2 amount is entered on the federal income tax withheld line.\"},{\"question\":\"When must you file Form 4137, and what does it affect?\",\"answer\":\"You must file Form 4137 with your income tax return to report at least the allocated tip amount unless you can prove you received a smaller amount with adequate records. It is used to figure Social Security and Medicare tax owed on tips not reported to your employer.\"},{\"question\":\"What information is included in Box 6 and how is it calculated?\",\"answer\":\"Box 6 includes the 1.45% Medicare tax withheld on Medicare wages and tips shown in Box 5, plus the 0.9% Additional Medicare Tax on Medicare wages and tips above $200,000.\"}]","Instructions for Employee - Box-by-Box Tax Reporting Guidance | PDF",1789820361]