How Do I Know If My W-2 Is Correct: Paystub, Boxes, and W-2c

To know if your W-2 is correct, compare every figure on it against your final paystub of the year, confirm your name and Social Security number match your Social Security card exactly, and check that the amounts in Box 12 line up with your retirement and benefits records. Errors as small as a transposed digit in your SSN can get your return rejected, delay your refund, or leave earnings off your Social Security record for good. Your employer has to deliver the form by January 31, which gives you time to spot problems and request a correction before the filing deadline.1Office of the Law Revision Counsel. 26 USC 6051 – Receipts for Employees

Start With Your Name, SSN, and Employer Info

Look at the top of the form first. Your full legal name and Social Security number must match Social Security Administration records exactly, because the IRS uses your SSN to link reported wages to your taxpayer account. A single wrong digit can cause an immediate e-file rejection or prevent the IRS from crediting the income to you.

Your employer’s name and Employer Identification Number (EIN) also appear on the form and get checked during IRS verification. If your address is outdated because you moved during the year, that alone does not invalidate the W-2. You just use your current address on Form 1040. A misspelled name or wrong SSN, on the other hand, needs a corrected form from your employer before you file.

Reconcile the Wage and Withholding Boxes Against Your Final Paystub

Your last paystub of the calendar year usually carries year-to-date totals for gross pay and every deduction category. Since the W-2 is the official government record, any gap between it and those paystub totals needs to be resolved before you file.

  • Box 1 (Wages, tips, other compensation): Federal taxable wages after pre-tax deductions like retirement contributions and health premiums have been subtracted.
  • Box 2 (Federal income tax withheld): Should match the year-to-date federal income tax withholding shown on your final paystub.2Internal Revenue Service. 2026 General Instructions for Forms W-2 and W-3
  • Box 4 (Social Security tax withheld): Your 6.2% share of Social Security tax, up to the annual wage base. For 2026, this amount should not exceed $11,439.2Internal Revenue Service. 2026 General Instructions for Forms W-2 and W-3
  • Box 6 (Medicare tax withheld): 1.45% on all wages, with no cap, plus an Additional Medicare Tax of 0.9% on wages above $200,000 for single filers or $250,000 for married filing jointly.3Social Security Administration. 2026 Cost-of-Living Adjustment (COLA) Fact Sheet

Most discrepancies come from simple clerical mistakes or a payroll system that missed an update mid-year. Working line by line catches them before they become a problem on your return.

Why Box 1, Box 3, and Box 5 Show Different Amounts

Three different wage figures on the same form is normal, not an error. Box 1 shows federal taxable wages, meaning gross pay minus pre-tax items like 401(k) contributions, 403(b) salary reductions, and HSA contributions made through payroll. Boxes 3 and 5 (Social Security and Medicare wages) generally include those retirement contributions, because the money still gets hit with payroll taxes.2Internal Revenue Service. 2026 General Instructions for Forms W-2 and W-3

Health insurance premiums paid through a cafeteria plan (a Section 125 plan) reduce all three boxes because those premiums are generally exempt from both income tax and payroll taxes.4Internal Revenue Service. FAQs for Government Entities Regarding Cafeteria Plans So if you deferred $24,500 into a 401(k), expect Box 1 to run roughly $24,500 lower than Boxes 3 and 5, while cafeteria plan premiums reduce all three by the same amount.

One limit to check: Box 3 should not exceed the 2026 Social Security wage base of $184,500.5Social Security Administration. Contribution and Benefit Base If it does, your employer may have over-withheld Social Security tax and needs to correct it. Box 5 has no cap, so it can run higher than Box 3 for high earners.

Check the Codes in Box 12

Box 12 uses letter codes to report specific compensation and benefits, and some of them affect what you owe. Compare each entry against your retirement plan statements and final paystub.

  • Code D: Elective deferrals to a 401(k) plan. The 2026 basic limit is $24,500, with an additional $8,000 catch-up if you are 50 or older, or $11,250 if you are 60 through 63. An amount above the applicable limit is a red flag.6Internal Revenue Service. 401(k) Limit Increases to $24,500 for 2026, IRA Limit Increases to $7,500
  • Code E: Elective deferrals to a 403(b) plan, common for teachers and nonprofit employees. Same $24,500 basic limit.
  • Code DD: Cost of employer-sponsored health coverage. Informational only. It does not increase your taxable income.7Internal Revenue Service. Reporting Employer-Provided Health Coverage on Form W-2
  • Code W: Employer and pre-tax employee contributions to an HSA. For 2026, total HSA contributions cannot exceed $4,400 for self-only coverage or $8,750 for family coverage. A higher figure means someone over-contributed.
  • Code C: Taxable cost of group-term life insurance above $50,000. Unlike Code DD, this amount is taxable and should also be included in Box 1.2Internal Revenue Service. 2026 General Instructions for Forms W-2 and W-3
  • Code AA or BB: Designated Roth contributions to a 401(k) or 403(b). Because Roth contributions are made with after-tax dollars, they are already included in Box 1.

If the numbers do not match your records, contact payroll before you file.

What the Box 13 Checkboxes Mean

Box 13 has three checkboxes, and each carries consequences for your return.

  • Retirement plan: Checked if you were an active participant in an employer-sponsored retirement plan during the year. When checked, and depending on your income, your deduction for traditional IRA contributions may be reduced or eliminated.
  • Statutory employee: Checked for specific categories such as certain delivery drivers and full-time life insurance salespeople, who are treated as employees for Social Security and Medicare purposes but report income and expenses on Schedule C. If this box is checked and you do not fall into one of those categories, ask your employer why.8Internal Revenue Service. Statutory Employees
  • Third-party sick pay: Checked when sick pay came from an insurance company or other third party rather than your employer. Mostly an administrative flag, but confirm the associated wages and withholdings in Boxes 1 through 6 are right.

State and Local Boxes

Boxes 15 through 20 report state and local income tax data. Box 15 shows your employer’s state ID number and a two-letter state abbreviation, Box 16 shows state taxable wages, and Box 17 shows state income tax withheld. Boxes 18 through 20 do the same for local taxes.

Compare Box 17 against the state withholding total on your final paystub. If you worked in more than two states or localities during the year, your employer should issue a second W-2 for the additional jurisdictions. If you moved to a new state mid-year, confirm that wages are allocated correctly between the two. State rules vary, so check with your state’s revenue department when something looks off.

Multiple W-2s and Excess Social Security Tax

If you worked for more than one employer during 2026, each one will send its own W-2. Each employer independently withholds Social Security tax at 6.2% up to the $184,500 wage base, with no way to coordinate with your other jobs.5Social Security Administration. Contribution and Benefit Base Once your combined wages exceed $184,500, you may end up paying more than the $11,439 maximum in Social Security tax for the year.

You can claim the overpayment as a credit on your federal return. The Instructions for Form 1040 include a worksheet for calculating excess Social Security tax withheld.9Internal Revenue Service. Topic No. 608, Excess Social Security and RRTA Tax Withheld Worth checking anytime you have multiple W-2s and your total wages are near or above the wage base.

How to Get a Corrected W-2c

When you spot an error, whether a wrong withholding total, a misspelled name, or an incorrect SSN, contact your payroll or human resources department right away. Describe the specific problem clearly so they can investigate. If confirmed, your employer is responsible for issuing Form W-2c, the official corrected wage and tax statement, and filing it with the Social Security Administration.10Social Security Administration. Helpful Hints to Forms W-2c/W-3c Filing

Most employers can generate a correction within a few weeks. Ask early, and keep a written record of every exchange. If the W-2c arrives after you have already filed and the corrected numbers change your tax liability, you will need to file Form 1040-X (Amended U.S. Individual Income Tax Return). You generally have three years from the date you filed the original return, or two years from the date you paid the tax, whichever is later, to file an amended return claiming a refund.11Internal Revenue Service. Instructions for Form 1040-X

If Your Employer Won’t Fix It

The IRS recommends giving your employer until the end of February to issue a correction before escalating. After that, call the IRS at 800-829-1040 or visit a Taxpayer Assistance Center in person.12Internal Revenue Service. If You Don’t Get a W-2 or Your W-2 Is Wrong The IRS will send your employer a letter requesting a corrected form within 10 days.

If the filing deadline is closing in and you still have nothing corrected, file using Form 4852 (Substitute for Form W-2), which lets you estimate wages and withholdings from your best available records.13Internal Revenue Service. Topic No. 154, Form W-2 and Form 1099-R Pull your final paystub, bank deposit records, and any other pay documentation you have. The form asks you to explain how you arrived at your estimates.14Internal Revenue Service. Form 4852, Substitute for Form W-2, Wage and Tax Statement Filing with Form 4852 may slow processing while the IRS verifies your numbers, but it keeps you compliant with the deadline. If a corrected W-2 later shows different figures, amend your return using Form 1040-X.

Why It Matters to Fix Errors Before Filing

An uncorrected W-2 causes problems that outlast tax season. If your employer reported earnings under the wrong Social Security number, those wages may never show up on your Social Security earnings record, which is the record used to calculate your future retirement, disability, and survivor benefits. Missing earnings can mean smaller benefit checks decades later.15Social Security Administration. How to Correct Your Social Security Earnings Record Check your earnings record anytime by signing in to your personal my Social Security account at ssa.gov.16Social Security Administration. Personal Social Security Record

On the tax side, an incorrect W-2 that causes you to underreport income can trigger an accuracy-related penalty of 20% on the underpaid tax. The penalty applies when the understatement results from negligence or is substantial, generally defined as the greater of 10% of the tax you should have owed or $5,000.17Internal Revenue Service. Accuracy-Related Penalty Even if the mistake started with your employer, catching it before you file is what protects you, and documenting your efforts to get a corrected form strengthens your position if the IRS later questions the return.