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W-2 Item "d" is on the left side of the form, under the employers name address and zip.
It is on the same line as Box 9 & 10.
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You may get errors when attempting to e-file with an empty box d, just enter any number in this format: 5 digits, space, 5 digits (for example 12345 67890). The IRS doesn't care what's in box d.
A Control Number (box d) is used to uniquely identify a W-2 in the payroll system.
If your W-2 doesn't have one, it's no big deal. It's not an IRS requirement.
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