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Gross TAXABLE wages are determined as gross wages minus pre-tax deduction.In additional gross taxable wages are SEPARATELY calculated for federal income tax purposes, for social security tax purposes and for Medicare tax purposes.
That is because of different pre-tax deduction rules for each of these taxes.
For tax treatment of specific items - see IRS publication 15 - (Circular E), Employer's Tax Guide
page 36 - 15. Special Rules for Various Types of Services and Payments
As we see - different columns are for different tax types.