w2

[acct67]

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?

[xmasbaby0]

Boxes 16 and 18 have nothing to do with FICA.

[Lisa995]

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.