@Tikipad2003
Maybe this can help narrow it down. Health insurance, HSA & Roth IRA contributions are big ones. Here is a comprehensive list of everything that could be included in Box 1 of a W-2:
Box 1—Wages, tips, other compensation. Show the
total taxable wages, tips, and other compensation that you
paid to your employee during the year. However, do not
include elective deferrals (such as employee contributions
to a section 401(k) or 403(b) plan) except section 501(c)
(18) contributions. Include the following.
1.Total wages, bonuses (including signing bonuses),
- prizes, and awards paid to employees during the year.
See Calendar year basis.
2. Total noncash payments, including certain fringe
benefits. See Fringe benefits. - 3. Total tips reported by the employee to the employer
(not allocated tips).
4. Certain employee business expense
reimbursements. See Employee business expense reimbursements.
5. The cost of accident and health insurance
premiums for 2%-or-more shareholder-employees paid by
an S corporation.
6. Taxable benefits from a section 125 (cafeteria) plan
if the employee chooses cash.
7. Employee contributions to an Archer MSA
8. Employer contributions to an Archer MSA if
includible in the income of the employee. See Archer
MSA
9. Employer contributions for qualified long-term care
services to the extent that such coverage is provided
through a flexible spending or similar arrangement.
10. Taxable cost of group-term life insurance in excess
of $50,000. See Group-term life insurance.
11. Unless excludable under Educational assistance
programs, payments for non-job-related education
expenses or for payments under a nonaccountable plan.
See Pub. 970
12. The amount includible as wages because you paid
your employee's share of social security and Medicare
taxes (or railroad retirement taxes, if applicable). See
Employee's social security and Medicare taxes (or
railroad retirement taxes, if applicable) paid by employer.
If you also paid your employee's income tax withholding,
treat the grossed-up amount of that withholding as
supplemental wages and report those wages in boxes 1,
3, 5, and 7. (Use box 14 if railroad retirement taxes apply.)
No exceptions to this treatment apply to household or
agricultural wages.
13. Designated Roth contributions made under a
section 401(k) plan, a section 403(b) salary reduction
agreement, or a governmental section 457(b) plan. See
Designated Roth contributions
14. Distributions to an employee or former employee
from an NQDC plan (including a rabbi trust) or a
nongovernmental section 457(b) plan.
15. Amounts includible in income under section 457(f)
because the amounts are no longer subject to a
substantial risk of forfeiture
16. Payments to statutory employees who are subject
to social security and Medicare taxes but not subject to
federal income tax withholding must be shown in box 1 as
other compensation. See Statutory employee.
17. Cost of current insurance protection under a
compensatory split-dollar life insurance arrangement.
18. Employee contributions to a health savings account
(HSA).
19. Employer contributions to an HSA if includible in the
income of the employee. See Health savings account(HSA).
20. Amounts includible in income under section 409A
from an NQDC because the amounts are no longer
subject to a substantial risk of forfeiture and were not
previously included in income. See Nonqualified deferred
compensation plans under Special Reporting Situations
for Form W-2.
21. Nonqualified moving expenses and expense
reimbursements. See Moving expenses.
22. Payments made to former employees while they are
on active duty in the U.S. Armed Forces or other
uniformed services.
23. All other compensation, including certain
scholarship and fellowship grants. See Scholarship and
fellowship grants. Other compensation includes taxable
amounts that you paid to your employee from which
federal income tax was not withheld. You may show other
compensation on a separate Form W-2. See Multiple
forms
