rjs
Level 15
Level 15

Retirement tax questions

Form 1040 line 1 is the total of box 1 on all of your W-2s. Form 8959 line 1 is the sum of box 5 on all of your W-2s. That's what the IRS forms and instructions require. It's very common for box 5 to be higher than box 1.

 

EDIT: Corrected form number.