Question: are 401 k contributions included in box 1?
Answer: When you make a pre-tax 401(k) contribution, that amount does not show up in Box 1. Your employer's contribution, whether it be a match or other contribution, also is not included in Box 1. ... His W-2 Box 1 shows $52,000 of taxable wages. As a single filer, his federal income-tax bill will be approximately $6,435.