Line 1 is wages and line 5 is medicare wages what line do I use

[MichaelL1 · Accepted solution]

You will enter the all the dollars from the boxes in the W-2.

The amount in Box 1 is what will be added to the wages, however the other amounts are needed to do the correct tax calculation.  

For example if the tax Social Security tax or medicare tax has too much or too little taken out, an adjustment will be made to your taxes. 

[t-z]

I'm having trouble with this too. I received a revised W-2 with a higher amount for line 5 due to my employer mistake in not recording all of my retirement contribution. However, entering the higher amount for line 5 increases my taxes owed. The retirement contribution was tax deferred so doesn't show on line 1.

[VictoriaD75]

Your 401(k) deductions do not reduce your wages for purposes of calculating FICA taxes. Most 401(k) deductions are taken out of your pay on a "pre-tax" basis, but in that case, "pre-tax" refers only to income taxes. Therefore, your employer must apply the FICA tax rate to your gross earnings, even if you contribute to a 401(k). FICA includes social security and Medicare in boxes 3 & 5 on your W-2. Contributions to the retirement account should not be reducing the wages for FICA as compared to box 1. Be sure to enter the information exactly as it appears on your document.