{
  "form_type": "W-2",
  "tax_year": "2025",
  "employer_name": "Example Payroll Company",
  "employee_name": "Example Taxpayer",
  "wages_box1": 62500,
  "federal_withholding_box2": 7400,
  "state_rows": [
    {
      "state": "CA",
      "state_wages": 62500,
      "state_withholding": 2600
    }
  ]
}