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Official form guide
Form W-2: Wage and Tax Statement
Form W-2 reports an employee’s annual wages and tax withholdings. Employers must provide it to employees and the IRS for each tax year.
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IRS Form W-2 - Wage and Tax Statement
Form W-2 reports an employee’s annual wages and tax withholdings. Employers must provide it to employees and the IRS for each tax year.
Risk Radar
Scan points- 1A single typo can cause an employee’s return to be rejected.
- 2Wrong Social Security number
- 3Mis‑typed wages or tax withheld
- 4Missing or duplicated employee copies
- 5Late submission past Jan 31
Plain English
Your employer fills out a W-2 so the government knows how much you earned and how much tax was already taken out. You receive a copy to file your personal return. It’s a pay‑stub that becomes a tax record.
Submission Date
- Filing date: Employers must issue W-2s to employees by January 31 and file them with the SSA by the same date; extensions are rare.
- 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 W‑2 when you paid wages to an employee.
- Do not use for independent contractors; use Form 1099‑NEC instead.
- If you only paid non‑cash benefits, see Form 1099‑MAGI.
Form selector
Use this form or another form?
Independent contractor payments
No wages, only non‑employee compensation
✓ Verify contractor status first
Payments to a non‑employee for services
Miscellaneous income not subject to payroll tax
✓ Ensure no employee relationship
Employer-provided health coverage
Employer‑shared responsibility reporting
✓ Use only if applicable
Deadline or filing window
Employers must provide employees with a copy of Form W‑2 by January 31. The same date applies for filing with the SSA, unless an approved extension is granted. Missing the deadline can trigger a $50‑per‑form penalty that escalates each month.
- —Total wages | sum of payroll records | Box 1 | Verify no double‑counting
- —Social Security tax | wages × 6.2% (up to limit) | Box 4 | Check annual wage cap
Checklist
What you need before filling it out
Box 1 – Wages, tips, other comp
Payroll register · Employer payroll system
Box 2 – Federal income tax withheld
Payroll tax ledger · Payroll software
Box 5 – Medicare wages
Same as Box 1 (no cap) · Payroll reports
Box 12 – Additional info codes
Benefit statements · HR records
Box 15–20 – State info
State tax filings · State payroll reports
Before you submit
- 1Confirm employee SSN matches SSA records
- 2Verify employer EIN is correct
- 3Re‑calculate total wages and tax withholdings
- 4Check that all required boxes are filled
- 5Ensure correct state and local codes
- 6Match number of copies to number of employees
- 7Validate that the form version is 2024
- 8Sign and date the employer signature block
- 9Upload PDF to Business Services Online
- 10Receive electronic acknowledgment receipt
- 11Print and mail paper copies if required
- 12File employee copies by Jan 31
How to file this form
- 1Log in to IRS Business Services Online
- 2Select “Submit W‑2s” and upload the completed PDF
- 3Enter total number of employee copies uploaded
- 4Confirm employer EIN and address fields
- 5Review the electronic validation report
- 6Submit and save the confirmation number
- 7Print and mail paper copies to SSA if not filing 100% electronically
Known limitations
- 1Electronic system rejects forms with mismatched SSN/EIN
- 2Paper filing requires specific SSA envelope format
- 3State tax sections are optional for federal filing only
- 4Form does not capture employer’s unemployment tax payments
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.
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Fillable formOpen in Editor->The 2024 edition of Form W‑2 is active. Check the IRS website for any updates before filing.
What changed or needs a fresh check
- Edition date: 2024
- Fee: none (electronic filing free, paper filing may have postage)
- Mailing address: SSA – “Wilkes‑Barre, PA 18769‑0001” for paper copies
- Electronic filing portal: IRS Business Services Online
- Form length: 1 page (plus copy B for employee)
- Signature line: employer authorized officer
Quick Facts
Downloads
After you file
- 1Store a digital copy of each W‑2 for at least four years
- 2Keep the SSA acknowledgment receipt
- 3Reconcile payroll totals with the filed amounts
- 4Monitor employee inquiries for correction requests
- 5Update payroll software with any corrections for next year
- 6Track any penalty notices from the IRS or SSA
Sources
- SRCIRS Instructions for Form W‑2 (2024 edition)
- SRCSSA Publication 44Filing W‑2s
- SRCIRS Business Services Online filing guide
- SRCIRS Deadline calendar for W‑2 (Jan 31)
- SRCIRS Form W‑2 PDF header showing edition date
- SRCNot found in provided source: fee details beyond postage
Common confusion points
Box 1 vs Box 5 amount
Box 1 includes pre‑tax deductions, Box 5 does not
→ Verify deduction treatment
State tax withheld vs federal tax withheld
Different rates and caps
→ Review state worksheets
Box 12 codes
Many codes exist, easy to pick wrong one
→ Use IRS code list
Electronic vs paper filing deadline
Both are Jan 31 but processing times differ
→ Confirm method chosen
Employee vs contractor status
Misclassification leads to wrong form
→ Check IRS worker‑classification rules
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form W‑2c (corrected wage statement)
- Form 1099‑NEC
Source transparency
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