W-2 Box 11 — Nonqualified plans
Distributions from a nonqualified deferred compensation plan (Section 409A), or certain amounts included in Box 1 from a prior year's elective deferral.
At a glance — Box 11
- Box name
- Nonqualified plans
- Reports to
- Included in Box 1 (Line 1a on 1040) — Box 11 is informational for Social Security earnings.
- Check against
- Your 409A plan distribution statements (if any). For most W-2 recipients, Box 11 is blank.
What Box 11 means
Box 11 reports distributions from an employer's nonqualified deferred compensation plan (commonly called a 409A plan after IRC §409A) or Section 457 plan, or amounts being pulled back into Social Security wages under section 3121(v)(2).
Most employees see $0 in Box 11 — it only applies to executives, highly compensated employees, and a narrow set of other situations. The Social Security Administration uses Box 11 to decide when nonqualified plan earnings belong in a given year for SS benefit computation.
Tax return implications
- Box 11 is informational — the taxable amount is already in Box 1.
- Affects Social Security wage history for future benefit calculations.
- If Box 11 > $0, expect to review the 409A plan documentation at tax time to confirm Boxes 1, 3, and 5 are consistent.
Related W-2 boxes
Box 10 — Dependent care benefits
Total dependent care benefits your employer paid (including through a Section 129 dependent care FSA). Up to $5,000 MFJ can be excluded from Box 1.
Box 1 — Wages, tips, other compensation
Your taxable federal wages for the year — gross pay minus pre-tax deductions like traditional 401(k), Section 125 cafeteria plan contributions, and pre-tax HSA.
Box 2 — Federal income tax withheld
Total federal income tax your employer withheld from your paychecks during the year, based on your Form W-4 elections.
Box 3 — Social security wages
Your wages subject to Social Security tax, capped at the annual wage base. Differs from Box 1 because traditional 401(k) deferrals are not excluded.
Reconciling your W-2 at tax time? Use the paycheck calculator to verify expected federal, Social Security, and Medicare withholdings on your salary, and the federal income tax calculator to estimate your refund or balance owing before you file.
Related Calculators
Paycheck Calculator
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Federal Income Tax Calculator
10–37% brackets, $15,750 standard deduction, progressive calculation
W-4 Withholding Optimizer
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FICA & Social Security
6.2% SS to $176,100, 1.45% Medicare, 0.9% additional Medicare
Tax Refund Estimator
Estimate federal refund, withholding vs liability, adjustments
401(k) Calculator
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Sources
W-2 box definitions per IRS General Instructions for Forms W-2 and W-3 and IRC §6051. Rates and thresholds current for tax year 2025 (file by April 15, 2026); 2026 figures included where published.