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 2008, plus the amount, if any, in box 10.

If you don't have a 2007 W-2 yet, then subtract from your gross wages or salary any amounts that are taken from your pay before taxes, such as 401(k) or 403(b) contributions. Also subtract any 501(c)(18) plan contributions. However, don't subtract any anticipated dependent care benefit amount.

For example, if your gross wages are $53,000 and you contribute $2,000 to a 401(k) plan, enter $51,000 in the box for Wages. If you are using the box 1 amount of your W-2, and there is no entry in box 10, you don't need to make any adjustments. Just enter the box 1 amount in the box for Wages.