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Level 1
January 3, 2020
Question

w2

What should be included in state income tax  box on form W2.  Client paid employee portion of FICA tax for household employee.  This was included in box 1 of W2 but not boxes 3 and 5 . Should boxes 16 and 18 include the amount of FICA tax paid for the household employee?

2 replies

Level 15
January 3, 2020

Boxes 16 and 18 have nothing to do with FICA.

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Lisa995
Alumni - Champ
Alumni - Champ
January 3, 2020

If you grossed up the income in Box 1 to cover the employee portion of FICA that was paid by the employer, then I believe you'll use that same grossed up figure as state wages as well.

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