Box #5 medicare wages is higher than
Box#1 wages,tips,other compensation
On my w-2 form.
Is #5 always higher or sometimes equal to #1?
Why higher? What is the difference?
Why equal?

Which amount do I report on line 7
Wages,salaries,tips of 1040 form?

Thank you!

You report Box 1 as your wages.

There are many reasons Box 5 may be greater than Box 1. A couple of comon ones: if you had deductions for a 401(k) or 403(b) plan those deductions reduce your federal income but not your SS/medicare income; if your employer provided life insurance above$50K, or other non-wage "perks" they may be included in SS/medicare wages but not federal wages.