W2 box 1 vs box 3

Taxpayer worked as a domestic employee for the summer. W-2 form arrived and Box 1 is $376.19 more than Box 3 (& Box 5). SS and Medicare taxes are correctly withheld based upon Box 3 & Box 5. There are no entries in boxes 7-14.

I am guessing that the extra $376.19 is guitar lessons given to a family member during child care. If that is true, shouldn't that be listed on a separate 1099? If so, how does taxpayer sort this out?

Any other possible reasons why Box 1 & Box 3 are not the same number?

Reply to
Y
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I've seen this when the employer pays the employee's FICA/Medicare rather than withholding it. It adds to box 1 wages but not to 3 & 5.

Reply to
Phil Marti

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