Box 3 — Social Security wages
Wages subject to Social Security (OASDI) tax, capped at the annual Social Security wage base.
What it means
Box 3 can exceed Box 1 when pre-tax retirement deferrals reduce income-tax wages but not Social Security wages. It should not exceed the wage base for the year ($184,500 for 2026). If you had multiple employers, combined Box 3 amounts can exceed the base and create excess Social Security withholding you reclaim on Form 1040.
Related glossary: social security wage base