Form W-2, Wage and Tax Statement

Form W-2, Wage and Tax Statement, is the Internal Revenue Service (IRS) form on which an employer reports the wages and other compensation paid to an employee for the year and the income, Social Security and Medicare taxes withheld from it.

The employer completes one form for each employee and distributes it in copies:

• Copy A goes to the Social Security Administration (SSA) with Form W-3.
• Copy 1 goes to the state, city or local tax department.
• Copy B is filed with the employee's federal tax return; Copy C is for the employee's records; Copy 2 is filed with the employee's state, city or local income tax return.
• Copy D is for the employer.

Employees use box 1 (wages, tips, other compensation) and box 2 (federal income tax withheld) on their returns. Box 12 uses letter codes for items such as elective deferrals, nontaxable sick pay and the cost of employer-sponsored health coverage (code DD, reported for information only and not taxable). Boxes 13 and 14 add checkboxes and employer notes, and boxes 15 to 20 report state and local wages and taxes.

The form is printed with OMB No. 1545-0029. Form W-3 transmits Copy A to the SSA, and Form W-2c, Corrected Wage and Tax Statement, corrects errors reported on a Form W-2. The IRS instructions for Forms W-2 and W-3 also cover Forms W-2AS, W-2CM, W-2GU, W-2VI and W-3SS. Copy A printed from IRS.gov is for information only and is not a filing copy.

Every employer engaged in a trade or business that pays remuneration, including noncash payments, for services performed by an employee must file Form W-2 for each employee, even if the employee is related to the employer. The IRS names three triggers:

• Income, Social Security or Medicare tax was withheld.
• Income tax would have been withheld if the employee had claimed no more than one withholding allowance (Forms W-4 for 2019 or earlier) or had not claimed exemption from withholding on Form W-4.
• Payments met or exceeded the applicable reporting threshold, even if no tax was withheld. See the current Instructions for Forms W-2 and W-3 for the threshold.

Employers who file 10 or more information returns in the aggregate must file electronically.

Employees do not complete the form. They receive Copies B, C and 2 and use them for their returns. The notice on the form tells employees to check the Form 1040 instructions to learn whether they must file; even if they don't have to, they may get a refund if box 2 shows an amount or if they qualify for a credit. Clergy and religious workers not subject to Social Security and Medicare taxes are sent to Pub. 517.

Do not file Copy A printed from IRS.gov with the SSA.

Employers have until February 1, 2027 to furnish Copies B, C and 2 of the 2026 Form W-2 to each person who was an employee during 2026. Copy A of Forms W-2 and W-3 must be mailed or electronically filed with the SSA by the same date, February 1, 2027. The form directs employers to the separate instructions for further detail.

Employees do not file the form on a deadline of its own; they attach Copy B to the federal return and Copy 2 to a state, city or local return. The form advises keeping Copy C for at least 3 years after the due date for filing your income tax return. To help protect Social Security benefits, keep Copy C until you begin receiving those benefits, in case there is a question about your work record or earnings in a particular year.

Employers file Copy A with the SSA electronically or on paper, and give the other copies to employees and to state or local tax departments. Employees send nothing to the SSA; they attach their copies to their returns.

• Electronic filing (SSA): Go to www.ssa.gov/bso. SSA's W-2 Online service lets you create, save, print and submit up to 50 Forms W-2 at a time. No separate Form W-3 is needed, because an electronic Form W-3 is created for you. The same site prints copies for state or local governments, for employees and for your records. Filing electronically is required if you file 10 or more information returns in the aggregate.
• Paper filing: Use official printed forms that include a scannable Copy A, and send Copy A with Form W-3. Photocopies are not acceptable. Order the forms at www.irs.gov/orderforms or through the IRS online ordering page for information returns. Mailing details are in the General Instructions for Forms W-2 and W-3 at www.irs.gov/w2.
• Employee copies: Copy B and the other black copies may be downloaded, completed and printed to meet the requirement to give the information to the employee.

Do not send the SSA Copy A printed from IRS.gov; it cannot be scanned and a penalty may be charged. For reporting questions, call the Technical Services Operation at 866-455-7438 or 304-263-8700 (not toll free). FillingPDF lets you fill out and download the PDF; submission follows the channels above.