Form W-2 Explanation




Box #    Name Description
Box 1 Wages, Tips, Other Compensation This is reportable federal taxable wages (total gross wages less all pre-tax items such as: medical premiums, dependent care, flexible spending, health savings account, parking, and Retirement plans PERS, UWRP, VIP, LEOFF & TRS). This amount does include taxable employer provided benefits, such as tuition assistance benefits, gift certs, etc.
Box 2 Federal Income Tax Withheld Total amount of Federal tax withheld, including additional withholding.
Box 3 Social Security Wages Total amount of reportable wages less pre-tax items which are not subject to Social Security taxes such as: medical premiums, dependent care, flexible spending, health savings account, parking. Retirement plans are not pre-tax items for Social Security tax purposes and are included in the reportable total. There is an annual maximum of Social Security wages subject to tax.
Box 4 Social Security Tax Withheld Total amount of Social Security tax withheld. There is an annual maximum of this tax each year.
Box 5 Medicare Wages and Tips Total amount of reportable wages less pre-tax items which are subject to Medicare taxes such as: medical premiums, dependent care, flexible spending, health savings account and parking. Retirement plans are not pre-tax items for Medicare tax purposes and are included in the reportable total. There is no yearly limit for Medicare wages. 
Box 6 Medicare Tax Withheld Total amount of Medicare tax withheld. There is no yearly limit for Medicare tax withheld.
Box 7 Social Security Tips This category is not applicable to UW.
Box 8 Allocated Tips This category is not applicable to UW.
Box 10 Dependent Care Benefits Total amount of dependent care withheld. Excludible amount allowed under Internal Revenue Code Section 129.
Box 11 Nonqualified plans This category is not applicable to UW
Box 12 "See instructions for box 12" Code E - Elective deferrals to an IRS Section 403(b) (VIP contributions).
Code G - Elective deferrals to an IRS Section 457(b) deferred compensation plan.
Code P - Excludable moving expenses.
Code W - Combined employee and employer contributions to Health Savings Account. The employer amounts are provided by the Washington State Health Care Authority.
Code BB - Designated Roth contributions under a Section 403(b) plan
Code DD - Cost of employer-sponsored health coverage. This amount reported with Code DD is not taxable.  More information available on the Benefits Office website.
Any contributions to PERS & UWRP, LEOFF & TRS plans are mandatory contributions, not elective deferrals and will not be itemized in this box. They are exempt from taxation and have been accounted for in Box 1.
Box 13 Retirement Plan This will be checked if enrolled in any basic retirement plan.
Box 14 Other Additional information
Code UND: Union dues
Code CFD: Charitable contributions to the Combined Fund Drive
Box 15 Name of State For Employees working outside of Washington State only.  Employee's tax residence state.
Box 16 State Wages, Tips, etc. For Employees working outside of Washington State only.   Total of reportable state taxable wages.
Box 17 State Income Tax For Employees working outside of Washington State only.   Total amount of state tax withheld, including additional withholding.
Box 18 Local Wages, tips, etc. For Employees working outside of Washington State only.  Total reportable state local wages.
Box 19 Local Income Tax For Employees working outside of Washington State only.  Total amount of local tax withheld.
Box 20 Locality Name For Employees working outside of Washington State only.   Locality code.