Wages (W2) Personal income types

Wages are earnings from your employer. Your employer is required to report wage and salary information on the Wage and Tax Statement (IRS Form W-2).

All compensation from your employer is considered income, including:

  • Earnings
  • Bonuses
  • Commissions
  • Severance pay
  • Tips

Your W-2 also reports the amount of federal, state, and other taxes withheld from your paycheck.

How to report

Federal return

Report your wages when you file your federal return.

California return

This income will be included in your federal AGI, which you report on your California return.

Help with wage income

My employer did not send me a W-2

You should first contact your employer to try to obtain a copy of your W-2.

If you are not able to get a copy from your employer, use Substitute for Form W-2, Wage and Tax Statement (FTB 3525) to report your wages.

I lost my W-2

You should request a copy from your employer.

There are errors on my W-2

You should request a corrected form from your employer.