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Official form guide
Form W-2: Wage and Tax Statement
IRS Form W-2 is the Wage and Tax Statement used to report wages paid to employees. Employers must furnish Copies B, C, and 2 by February 1, 2027.
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IRS Form W-2 - Wage and Tax Statement
IRS Form W-2 is the Wage and Tax Statement used to report wages paid to employees. Employers must furnish Copies B, C, and 2 by February 1, 2027.
Risk Radar
Scan points- 1Do not print and file Copy A downloaded from a website with the SSA; a penalty may be imposed for filing forms that can’t be scanned.
- 2Printing and filing Copy A downloaded from a website with the SSA; this may result in a penalty.
- 3Using Box 12 (code TP) for qualified tips when occupation code 000 is used and no other code is included in box 14b.
- 4Failing to furnish Copies B, C, and 2 to employees by the February 1, 2027 deadline.
- 5Printing from IRS.gov instead of using online services for SSA filing purposes.
Plain English
This document summarizes the total wages an employer paid to an employee during a calendar year and reports all required taxes that were withheld from those payments. The information helps employees file their annual income tax return and determines eligibility for social security benefits.
Submission Date
- Filing date: Employers must furnish Copies B, C, and 2 to each person who was their employee during 2026 by February 1, 2027. Copy A of Form(s) W-2 and W-3 must be mailed or electronically filed with the SSA by February 1, 2027.
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when an employer must report wages paid to employees.
- Do not use it when reporting tips that need tax calculation; use Form 4137 instead for figuring the social security and Medicare tax owed on unreported tips.
- Check Form 1040 instructions if determining whether the employee is required to file a tax return.
Form selector
Use this form or another form?
Filing multiple information returns electronically
Must file electronically if filing 10 or more information returns in aggregate
✓ Check before you continue
Determining tax return requirement for the employee
Refer to the instructions for Form 1040 to determine if a tax return is required
✓ Check before you continue
Reporting tips not paid directly by an employer
Use this form to figure the social security and Medicare tax owed on unreported tips
✓ Check before you continue
Deadline or filing window
Employers must furnish Copies B, C, and 2 to each person who was their employee during 2026 by February 1, 2027. Copy A of Form(s) W-2 and W-3 must be mailed or electronically filed with the SSA by February 1, 2027.
Checklist
What you need before filling it out
Employee’s social security number
Valid SSNs must be provided for both the employee and any qualifying children. · Form p.5, p.6
Copy A of the form
Copy A is provided only for informational purposes; it should not be printed and filed with the SSA. · Form p.1
Total dependent care benefits (Box 10)
This amount includes benefits paid by the employer or incurred on behalf of the employee. · Form p.7
Tips reported for RRTA compensation (Box 12)
Include tips reported by the employee to the employer in railroad retirement (RRTA) compensation. · Form p.9
Before you submit
- 1Verify that Copy A is used only for informational purposes and is not filed with the SSA, as a penalty may be imposed if it cannot be scanned.
- 2Confirm that Copies B and 2 are filled out using the current edition of IRS Form W-2, which includes a scannable Copy A for filing.
- 3Ensure the employee's social security number is reported in box b (Form p.6) to prevent potential negligence penalties if income is taxable and unreported.
- 4Verify that the employer identification number (EIN), employer’s name, address, and ZIP code are correctly listed on Form W-2 (p.6).
- 5Check Box 12 for specific codes regarding deferrals or reimbursements to ensure accurate reporting of various compensation types.
- 6If applicable, report state disability insurance taxes withheld, union dues, uniform payments, health insurance premiums deducted, nontaxable income, educational assistance payments, or a member's parsonage allowance and utilities in box 14a (Form p.9).
- 7Confirm the local income tax information for State, City, or Local Tax Department is included on Copy 2 of Form W-2.
How to file this form
- 1Determine if e-filing is required by checking the total number of information returns being filed against the threshold of 10.
- 2Use the SSA’s W-2 Online service to create, save, print, and electronically submit up to 50 Form(s) W-2 at a time.
- 3Mail or electronically file Copy A of Form W-2 and Form W-3 with the SSA by February 1, 2027.
- 4Keep Copy C of Form W-2 for at least 3 years after the due date for filing your income tax return.
Known limitations
- 1Copy A of Form W-2 is provided for informational purposes only.
- 2The online version of the IRS form, printed from a website, cannot be printed and filed with the Social Security Administration (SSA) because a penalty may be imposed for filing forms that can’t be scanned.
- 3Employers must not send Forms W-2 and W-3 that have been printed from IRS.gov to the SSA, as the SSA is unable to process these forms.
Field map
Compact field-by-field guide
Boxes a-f
4 items
Employee's Social Security Number. Must be accurate for IRS matching.
Employer Identification Number. Required on all W-2s.
Employer's legal name, address, ZIP. Must match IRS records.
Employee's legal first name, middle initial, last name.
Income
2 items
Total federal taxable wages. Does not include pre-tax 401(k), health insurance deductions.
Total federal tax withheld from paychecks. Goes directly on Form 1040.
Social Security
1 items
Wages subject to SS tax. Cap at $168,600 for 2024.
Medicare
1 items
No cap on Medicare wages. Includes all wages + tips.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is 20/26. For the latest information regarding Form W-2 developments, visit www.irs.gov/FormW2.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 20/26.
- Fee — Not stated in the official source.
- Mailing address — Not stated in the official source.
- Signature — The source does not specify placement or requirements for signatures.
Quick Facts
Downloads
After you file
- 1Employers must furnish Copies B, C, and 2 by February 1, 2027, to every person who was an employee during 2026.
- 2Copy A of Form(s) W-2 and W-3 must be mailed or electronically filed with the SSA by February 1, 2027.
- 3The employee should keep Copy C of Form W-2 for at least 3 years after the due date for filing their income tax return.
- 4To help protect social security benefits, an employee should keep Copy C until they begin receiving social security benefits.
Sources
- SRCInstructions p.1 — Copy A is provided for informational purposes only.
- SRCInstructions p.1 — The official printed version of this IRS form is scannable, but the online version of it, printed from this website, is not.
- SRCInstructions p.2 — Send this entire page [Copy A] with Form W-3 to the Social Security Administration; photocopies are not acceptable.
- SRCInstructions p.5 — If you had more than one employer in 2026 and more than $11,439.00 in social security and/or Tier 1 railroad retirement (RRTA) taxes were withheld, you may be able to claim a credit for the excess against your federal income tax.
- SRCInstructions p.5 — If you had more than one railroad employer and more than $6,717.90 in Tier 2 RRTA tax was withheld, you may be able to claim a refund on Form 843.
- SRCInstructions p.6 — The information being furnished is subject to penalties if the income is taxable and the filer fails to report it.
- SRCInstructions p.7 — Box 1 amount must be entered on the wages line of your tax return unless those instructions direct you to report it elsewhere.
- SRCInstructions p.9 — Employers use this box [Box 14b] to report up to two Treasury Tipped Occupation Code(s) for tipped occupation(s).
- SRCInstructions p.9 — Keep Copy C of Form W-2 for at least 3 years after the due date for filing your income tax return.
- SRCInstructions p.9 — To help protect social security benefits, keep Copy C until you begin receiving social security benefits.
- SRCInstructions p.11 — By February 1, 2027, furnish Copies B, C, and 2 to each person who was your employee during 2026.
Common confusion points
Which copy of Form W-2 must be sent to the SSA?
The Social Security Administration requires Copy A.
→ Send this entire page with Form W-3; photocopies are not acceptable.
What is the difference between the copies of the form?
Copy A appears in red, while Copy B and other copies appear in black.
→ Use the appropriate copy based on filing requirements (e.g., Copy A for SSA).
If I had more than one employer, can I claim a credit?
Yes, if more than $11,439.00 in social security and/or Tier 1 railroad retirement (RRTA) taxes were withheld, the excess may be claimed against federal income tax.
→ Check Form 1040 instructions for details.
How should I report my tips?
Employers use box 14b to report up to two Treasury Tipped Occupation Code(s).
→ Use these codes and the amount of tips reported in box 12 (code TP) when determining the qualified tip deduction in Part II of Schedule 1-A on Form 1040.
What is the required filing method for employers?
Employers must electronically file or mail Copy A to the SSA.
→ Do not send any Forms W-2 and W-3 that were printed from IRS.gov.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8959, where an employee may be required to report the amount listed in Box 5.
- If more than one railroad employer and more than $6,717.90 in Tier 2 RRTA tax was withheld, a refund may be claimed on Form 843.
Questions about IRS Form W-2
What is IRS Form W-2 used for?
This document summarizes the total wages an employer paid to an employee during a calendar year and reports all required taxes that were withheld from those payments. The information helps employees file their annual income tax return and determines eligibility for social security benefits.
Who must file IRS Form W-2?
Employers must furnish Copies B, C, and 2 to each person who was their employee during 2026.
What information does IRS Form W-2 require?
The form reports wages and tax amounts, including distributions from nonqualified deferred compensation (Box 7), prior year deferrals taxable for social security/Medicare taxes (Box 3 and/or Box 5), and tips reported in railroad retirement (RRTA) compensation (Box 14b).
When is IRS Form W-2 due?
Employers must furnish Copies B, C, and 2 to each person who was their employee during 2026 by February 1, 2027. Copy A of Form(s) W-2 and W-3 must be mailed or electronically filed with the SSA by February 1, 2027.
Where do I file IRS Form W-2?
Employers can electronically file through the SSA’s Employer W-2 Filing Instructions and Information web page at www.socialsecurity.gov/employer, or mail Copy A to the SSA.
How do I complete IRS Form W-2?
Employers must report specific wages in boxes like Box 7, which covers distributions from nonqualified deferred compensation or nongovernmental section 457(b) plans. The form requires keeping Copy C of Form W-2 for at least 3 years after the due date for filing your income tax return.
What happens if IRS Form W-2 is filed incorrectly?
A penalty may be imposed for filing forms that cannot be scanned. Employers must also consult the General Instructions for Forms W-2 and W-3 for more information regarding penalties.
Which copy of Form W-2 must be sent to the SSA?
The Social Security Administration requires Copy A. Send this entire page with Form W-3; photocopies are not acceptable.
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