What is the purpose of Box -D in Form W-2?

Last modified 3/31/2023 4:53:59 AM EST

Box D in Form W-2 is called the Control Number field.  Control Number is a code that uniquely identifies your W-2 from the rest of the employer’s records. The control number is usually generated by your employee payroll software and is only necessary if you want to import your Form W-2 into the tax software electronically.

It's important to note that the IRS does not mandate the reporting of the Control number in your Form W-2.

Therefore, leaving out or filling in the Control number in your W-2 Form will not affect the accuracy of your reports.