Can box 1 be different from box 16 on your W2?

[GY6]

I received my W2 and it is left blank, but I have amount in box 16. I only worked couple of days, so I understand that the amount is very small. All the boxes are also left blank, except for box 14. I have CA-SDI 6.45 on box 14.  Would I have to file this?

[MaryK4]

No you do not have to file if your only W2 entry is Box 16-  the federal and state have minimum filing amounts for the tax withholdings, but the state disability fund starts at dollar one so even if you switch employers you will have paid into the fund.  

[GY6]

Thank you so much for your reply @MaryK4 ! What do you mean by paid into the funds? And if I have multiple W2 for the year, should I just file the rest, without this one?

[LeonardS · Accepted solution]

No, you should not just skip filing the W-2 with only Boxes 14 & 16 having any data in them.

An SDI of $6.45 on a W-2 would indicate that your employer paid you $537.50.  

The SDI withholding rate for 2021 is 1.20 percent. 537.50 x 1.2% = 6.45

Box 16 on Form W-2 is for state wages if you had state wages reported there should also be wages reported in Box 1

You should check with your employer that issued you the  W-2  and verify why there is SDI, and state wages in Box 16 but not any wages in Box 1.

@MaryK1101

[GY6]

Hi! @LeonardS 
Thank you for your reply. My employer said that I did not have any withholding taken because I did not make that much money last year. So that W2 is correct. What happens in this case? 

[DMarkM1]

First, your employer has explained why there is no amount in box 2 for withholding however that does not explain the missing box 1 amount for wages paid, no matter how small, for the work you did in 2021.  An amount that was apparently put in box 16 for state wages.

Next, if your gross income is below the standard deduction for your filing status then you generally do not have to file a tax return.  However, the missing income is a factor in that.  If that is your only income for 2021 then there is generally no filing requirement.

See below for filing requirements and refer to Publication 501 for more details:

Single Under age 65                                                     $12,550

65 or older                                                                    $14,250

head of household

under 65                                                                       $18,800

65 or older                                                                    $20,500

married, filing jointly***under 65 (both spouses)          $25,100

65 or older (one spouse)                                              $26,450

65 or older (both spouses)                                           $27,800

[GY6]

Hi @DMarkM1  Thank you so much for your reply. Does it mean that I can file the taxes without this empty W2? My employer is telling me that the W2 is correct and I'm not sure what else I can do..

[KrisD15]

If you have more than one W-2 from this employer, please enter both as one single W2.

Enter the amounts in Boxes 14 and 16 on the same screen as the W-2 they sent reporting wages in box 1 and/or Box 3.

@GY6