form-1040.L1aTODO_VERIFY
Total wages (Form W-2 box 1)
Production e-file is blocked by ADR-0013 until this MeF target is verified against the IRS schema and promoted.
Return value
$58,000.00
Upload the missing W-2 (Box 1 — Wages, tips, other compensation) for every employer the client worked for in TY2025. If only a paystub or prior-year W-2 is on hand, request the current W-2 from the payroll provider; a manual override on 1040.L1a is acceptable only with a preparer justification per DEC-027.
- MeF target
- Form1040/IRS1040/WagesSalariesAndTipsAmt
- Required source
- W-2
Reference detail
- Wages on Form 1040 L1 but no W-2 source document: Wages of ${wages_total} reported on Form 1040 line 1 but no W-2 document was found for the taxpayer. A W-2 is required to validate federal withholding and the Social Security wage base; without it the line cannot be reconciled and box-2 / box-3 / box-4 cross-checks fail. Confirm at least one W-2 has been uploaded for every employer the client worked for in the tax year.
- IRC § 6051 — W-2 requirement for wages
- IRS Form 1040 Instructions (TY2025), Line 1
- IRS Pub 525, Taxable and Nontaxable Income (TY2025)