| W-2 and Box in Which It Should Appear |
Where To Report |
| Wages, tips, other compensation (box 1) |
Form 1040, Line 7 |
| Allocated tips (box 8) |
See Wages, Salaries, Tips, etc. |
| Dependent care benefits (box 10) |
Form 2441, Part III |
| Adoption benefits (box 12, code T) |
Form 8839, line 20 |
| Employer contributions to an Archer MSA (box 12, code R) |
Form 8853, line 1 |
| Employer contributions to a health savings account (box 12, code W) |
Form 8889, line 9 |
| Uncollected social security and Medicare or RRTA tax (box 12, code A, B, M, or N) |
See the instructions for Form 1040, line 60 |
| W-2G |
Where to Report |
| Gambling winnings (box 1) |
Form 1040, line 21 (Schedule C or C-EZ for professional gamblers) |