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Income Tax Withholding

Federal income tax withheld is reported to the taxpayer on:

  • Box 2 of Form W-2, Wage and Tax Statement, and Form W-2G, Certain Gambling Winnings
  • Box 4 of Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.; Form 1099-INT, Interest Income; Form 1099-DIV, Dividends and Distributions; and Form 1099-G, Certain Government Payments
  • Form SSA-1099, Social Security Benefits; Form RRB-1099, Railroad Retirement Benefits Tier 1; and Form RRB-1099-R, Railroad Retirement Benefits Tier 2
Interview Tip

Box 2 of Form W-2 shows federal tax withheld from income. Never report the amounts in box 4 (social security tax) and box 6 (Medicare tax) as income tax withheld.


Form W-2, box 2 highlighted
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