W2

[jhathawa09]

What can I do if boxes 1, 3, and 5 on my W2 are the same amount.  If the Social security and Medicare were taken out Pre-Tax shouldn't Box #1 be reduced by this amount?

[DoninGA]

Social Security and Medicare taxes are never taken out of your wages pre-tax.

[KrisD15]

No, 

Your FICA tax is not pre-taxed. 

FICA tax is based on your total income (Box 1) and does not reduce that income. 

[jhathawa09]

Sorry I am confused, I have had previous employers calculate box # 1 by reducing it by the values in Box 4 and 6?  Does it mater that I am employed in Massachusetts?

[KrisD15]

Look at your paycheck stubs, 

do they not show what you earned, then subtract FICA taxes (as well as Federal Tax withholding) from that amount before the amount of the paycheck itself? 

[jhathawa09]

The total YTD earnings on my last pay stub for 2023 matches what appears in box 1, 3, and 5 of my W2.  My previous employer would subtract the amounts from box 4 and 6 ( what I paid in SS and Medicare) from box 1.

[JohnB5677 · Accepted solution]

Stated simply, your previous employer was very wrong if they deducted Social Security and Medicare taxes from your income.

Boxes 1, 3, and 5 start out with the same wage number.

If you have a retirement plan it may reduce the number in box 1, but boxes 3 and 5 will still be your total wages.

Entries in Box 12 & 14 can give hints as to why Box 1 was adjusted.