"Y" <ybotkaspm[at]cinci.rr.com> wrote:

- quote -

I've seen this when the employer pays the employee's FICA/Medicare rather
than withholding it. It adds to box 1 wages but not to 3 & 5.
--
Phil Marti
Clarksburg, MD

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Taxpayer worked as a domestic employee for the summer. W-2 form
arrived and Box 1 is $376.19 more than Box 3 (& Box 5). SS and
Medicare taxes are correctly withheld based upon Box 3 & Box 5. There
are no entries in boxes 7-14.

I am guessing that the extra $376.19 is guitar lessons given to a
family member during child care. If that is true, shouldn't that be
listed on a separate 1099? If so, how does taxpayer sort this out?

Any other possible reasons why Box 1 & Box 3 are not the same number?

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >