Is it possible for Box 16 (state wages and tips) to be higher than Box 3 and 5

[eug1077]

I work for the federal govt and live in NJ. My Box 16 state income state wages and tips is a good $2300 above my box 3 and 5 income. I understand that it would be higher than my Box 1 because NJ counts your TSP contributions as income. I just don't understand how it's higher than my box 3 and 5, and essentially higher than my salary/money made all year. Is there something I'm not thinking about? Box 3 and 5 includes my TSP contributions so shouldn't my Box 16 NJ wage be the same?

[Mike9241]

your first step is to contact your employer for an explanation. we would be guessing. 

[DanielV01]

New Jersey specifically will tax a few items not taxed at the Federal level.  You mention the TSP.  Another possibility is a Cafeteria Section 125 plan that has not been included in SS/Medicare wages, but may still be taxable on your NJ return.  This website has more information:  NJ Income Tax – Wages.