Carl
Level 15

Retirement tax questions

The amount in box 7 is already included in box 1 as well as box 5. If you have reason to believe it's not, then you need to take that up with the issuer of the W-2. See the instructions the issuer uses when completing the W-2 at https://www.irs.gov/pub/irs-pdf/iw2w3.pdf  On page 17 of those instructions in the 2nd column it states:

 

Box 7—Social security tips. Show the tips that the employee reported to you even if you did not have enough employee funds to collect the social security tax for the tips. The total of boxes 3 and 7 should not be more than $132,900 (the maximum social security wage base for 2019). Report all tips in box 1 along with wages and other compensation. Include any tips reported in box 7 in box 5 also.