W-2

Wage and Tax Statement

Agency
IRS
Revision
2026
Fillable fields
568
Pages
11
Official source
IRS form page
Checked
October 14, 2026
Fill W-2 online
Page 1 of form W-2

Form W-2: Wage and Tax Statement (2026)

Form W-2 is the statement an employer prepares for each employee to report the wages paid and the taxes withheld during the year. The employee gets copies to attach to a tax return. The Social Security Administration (SSA) gets Copy A, which it uses to credit the employee's earnings record, and the SSA shares the data with the IRS.

This page covers the 2026 form, for wages paid in calendar year 2026. If you are an employee, you do not fill it out. Your employer sends it to you, and this page helps you read it. If you are an employer, you prepare one for every employee and send Copy A with Form W-3.

Copy A printed from IRS.gov cannot be filed with the SSA. The form carries a warning that it is for informational purposes and that filing a copy that cannot be scanned may bring a penalty. Employers file electronically through the SSA's Business Services Online or order official scannable forms from the IRS.

Page 1 of the 2026 Form W-2 with its title area and the box layout for wages and taxes

What's on Form W-2

Boxes a to f: identifying information

The employee's Social Security number (a), the employer's EIN (b), the employer's name and address (c), an optional control number (d), the employee's name (e) and address (f).

Boxes 1 and 2

Box 1 is wages, tips and other compensation. Box 2 is the federal income tax withheld.

Boxes 3 to 8: Social Security and Medicare

Social Security wages and tax (3 and 4), Medicare wages and tax (5 and 6), Social Security tips (7) and allocated tips (8).

Boxes 10 and 11

Box 10 is dependent care benefits and box 11 is nonqualified plans.

Box 12

Coded items such as D for 401(k) deferrals, W for health savings account contributions and DD for the cost of employer-sponsored health coverage. New 2026 codes include TA, TP and TT. The printed form has room for four entries, 12a to 12d.

Box 13: checkboxes

Statutory employee, retirement plan and third-party sick pay.

Box 14

Split for 2026 into 14a for other items and 14b for Treasury Tipped Occupation Codes.

Boxes 15 to 20: state and local

Employer's state ID number, state wages and income tax, local wages and income tax, and locality name.

How to fill out Form W-2

  1. 1

    Employee and employer details

    Enter the employee's name and Social Security number exactly as on their card, then your EIN, name and address in boxes a to f.

    Boxes a through f of Form W-2 with an employee name and employer details as sample values
  2. 2

    Box 1

    Enter wages, tips and other compensation subject to federal income tax, following the box 1 instructions for items such as pretax contributions that reduce it.

    Box 1 of Form W-2 with a sample wage amount
  3. 3

    Box 2

    Enter the federal income tax you actually withheld for the year.

    Box 2 of Form W-2 with a sample federal income tax withheld amount
  4. 4

    Boxes 3 to 6

    Enter Social Security wages and the tax withheld, and Medicare wages and tips and the tax withheld. These totals are matched against your Form 941 filings.

    Boxes 3 through 6 of Form W-2 with Social Security and Medicare sample amounts
  5. 5

    Box 12

    Enter each coded item with its letter code and dollar amount, using the code list in the instructions. Use the next lettered row for additional codes.

    A box 12 entry on Form W-2 with a letter code and a sample dollar amount
  6. 6

    Box 13

    Check Retirement plan only when the instructions say the employee was an active participant. Check the other boxes only for statutory employees or third-party sick pay.

    Box 13 of Form W-2 with the Retirement plan checkbox ticked
  7. 7

    Boxes 15 to 20

    Complete the state and local boxes if tax was withheld or a state requires them, with the employer's state ID in box 15.

    Boxes 15 to 20 of Form W-2 with a sample state ID number in box 15
  8. 8

    Form W-3

    When filing paper Copy A, include Form W-3 as the transmittal and make sure the totals match your Form 941 filings.

    The Copy A footer of Form W-2 telling the employer to send the page with Form W-3 to the Social Security Administration

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Deadlines, where to send it and common mistakes

Due dates for 2026 wages

Copy A with Form W-3 goes to the SSA by February 1, 2027. Copies B, C and 2 go to employees by the same date.

Where to send it

Mail paper Copy A with Form W-3 to the SSA Direct Operations Center, Wilkes-Barre, PA 18769-0001. Copy 1 goes to the state, city or local tax department. Do not staple or fold Copy A.

E-file requirement

You must file electronically if your information returns for the year total 10 or more. A waiver uses Form 8508, requested at least 45 days before the due date.

Extensions

Form 8809 gives one 30-day extension to file, only in extraordinary circumstances. Form 15397 can extend the time to furnish copies to employees, generally up to 15 days.

Corrections

File Form W-2c with Form W-3c to correct names, Social Security numbers or amounts. If the original was e-filed, e-file the correction.

Common mistakes

Names and numbers that do not match SSA records, totals that do not match Form 941, filing a printed IRS.gov Copy A, and missing the date for sending employee copies.

Related forms

Who needs to file Form W-2?

  • Employers that withheld tax

    You file a W-2 for any employee from whom you withheld income tax, Social Security tax or Medicare tax.

  • Employers that paid at least $2,000

    You also file if you paid an employee $2,000 or more in wages even with no tax withheld. The instructions say the threshold rose from $600 for wages paid after 2025.

  • Employees who receive one

    Employees get Copies B, C and 2. They use the amounts to file their return and keep the copy for their records.

  • Not for contractors

    A payer reports contractor pay on Form 1099-NEC, not on a W-2.

Employers file it, for each employee paid for services in the year. The instructions list when a W-2 is required.

Official sources and the blank

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Questions about Form W-2

Do I fill out Form W-2 as an employee?

No. Your employer prepares it and gives you copies. You use the numbers to complete your tax return.

When will I get my W-2?

Employers must furnish Copies B, C and 2 to employees by February 1, 2027 for 2026 wages, according to the instructions.

What is the difference between box 1 and box 3?

Box 1 is wages subject to federal income tax. Box 3 is wages subject to Social Security tax. Pretax items can make them differ.

Can I file Copy A printed from IRS.gov?

No. The form warns that Copy A printed from IRS.gov cannot be scanned and may bring a penalty. Use official forms or e-file.

What if my W-2 is wrong?

Ask your employer for a corrected Form W-2c. The employer files the correction with the SSA and gives you a copy.

What is a W-3?

Form W-3 is the transmittal that summarizes the W-2s an employer sends to the SSA on paper.