Wages
Enter your taxable wages including salary, bonus, tips, and all other taxable compensation. In general, this amount should be the same as the amount in box 1 on the W-2 or W-2's you get in January 2003.

Subtract from your gross wages any amounts that are taken from your pay before taxes, such as 401(k) contributions and cafeteria plan amounts.

For example, if your salary is $53,000 and you contribute $2,000 to a 401(k) plan and $3,000 is reimbursed to you through a dependent care benefits plan, enter $48,000 in the box for Wages.