W-2 Wage and Tax Statement Box-by-Box Descriptions

Not sure what all those boxes on your W-2 statement mean? This box-by-box description explains what each is used for.

W-2 Wage and Tax Statement Box-by-Box Descriptions

Box a

Employee's Social Security No. - The employee's social security number.

Box b

Employer's identification number - UCI's Federal Tax ID number

Box c

Employer's name, address, and ZIP code - the address of UCI's Payroll Services

Box d

Control number - this box contains the UCI nine digit Employee number which is unique for each employee.

Box e

Employee's name - the employee's name. The employee's address on the UCI Employee Data Base at the time the W-2 form was printed.

Box 1

Wages, tips, other compensation - Normally, this box contains the total year-to-date Federal Taxable Gross pay. For some employees, the box contains the total of the following

  • Year-to-date Federal Taxable Gross Pay
  • Year-to-date Other Income
  • Year-to-date Non-cash Fringe Benefits
  • Year-to-date Executive Life Insurance
  • Imputed Income

Box 2

Federal income tax withheld - Year-to-date Federal Income Tax Withheld

Box 3

Social Security wages - Year-to-date wages subject to OASDI including imputed income.
For 2012, the OASDI Wage Base is 110,000 for a maximum OASDI tax of 4,260.

Box 4

Social Security tax withheld - Year-to-date Employee OASDI Deduction. This is 4.2% of Box 3.

Box 5

Medicare wages and tips - Year-to-date wages subject to Medicare including imputed income

Box 6

Medicare tax withheld - Year-to-date Employee Medicare Deduction. This is 1.45% of Box 5.

Box 9

Advance EIC payment - For almost all UCI employees, this box will be blank. Employee with information in this box should consult with Payroll Services if you have any questions.

Box 10

Dependent care benefits - Year-to-Date Depcare deductions

Box 12

See Instructions for Box 12 - May display one or more of the following

  • 12 - C-Total amount of Executive Life Insurance
  • 12 - E-Total 403B Year-to-Date Deduction
  • 12 - G-Total 457B Deferred Compensation Plan
  • 12 - P-Excludable moving expense

Box 13

Retirement Plan - Box is checked if the employee is a member of a retirement plan

Box 14

Fringes - May display one or more of the following

  • DCP CAS - Total Year-to-Date Safe Harbor Defined Contribution. (Employee record coded "H" for retirement)
  • DCP REG - Total Year-to-date Regular Defined Contribution. (Employee record coded "U" for retirement and is a member of the University of California Retirement Plan)
  • OTHER INCOME INCL BOX 1 - Amount of Other income (if any). Other income may include amounts from Medical Enterprises payroll for fees; travel reimbursement; relocation expenses; non-excludable moving expense; auto allowance, and interest for retroactive merit and range adjustments (if applicable).

Box 15

State Code - usually CA (for California). If the employee works and lives outside of California and the state in which the employee resides require withholding, the state code in which the employee resides and pays income taxes will be displayed in this box.

Box 16

State wages, tips, etc. - Normally, this box contains the total year-to-date State Taxable Gross pay. For some employees, the box contains the total of the following

  • Year-to-date State Taxable Gross Pay
  • Year-to-date Other Income
  • Year-to-date Non-cash Fringe Benefits
  • Year-to-date Executive Life Insurance
  • Imputed Income

Box 17

State income tax - Year-to-date State Income Tax Withheld

Box 18

Local wages, tips, etc. - If applicable, this box contains the total year-to-date Local Taxable Gross pay. For some employees, the box contains the total of the following

  • Year-to-date State Taxable Gross Pay
  • Year-to-date Other Income
  • Year-to-date Non-cash Fringe Benefits
  • Year-to-date Executive Life Insurance
  • Imputed Income

Box 19

Local income tax - Year-to-date Local Income Tax Withheld

Box 20

Locality name - If the employee works and lives outside of California and the locality in which the employee resides requires withholding, the locality in which the employee resides and pays income taxes to will be displayed in this box.