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    IRS Form W-2

    Form W-2: Wage and Tax Statement

    Report wages paid and taxes withheld for employees. Every employer must file a W-2 for each employee who earns $600 or more during the year.

    Filing Deadline

    January 31 (to SSA and employee)

    Transmittal Form

    Use Form W-3 as transmittal

    Who Files

    All employers with employees

    Overview

    Form W-2, Wage and Tax Statement, is used by employers to report wages paid to employees and the taxes withheld from them. Employers must complete a Form W-2 for each employee to whom they pay a salary, wage, or other compensation.

    Every employer engaged in a trade or business who pays remuneration, including noncash payments of $600 or more for the year (or any amount if income, Social Security, or Medicare tax was withheld) must file Form W-2 for each employee.

    Who Must File

    Required Filers

    • •Employers who paid $600+ to an employee during the year
    • •Employers who withheld any income, Social Security, or Medicare tax
    • •Employers who would have withheld income tax if employee claimed ≤1 withholding allowance
    • •Household employers paying $2,700+ per year to any household employee

    Exceptions & Notes

    • ✕Independent contractors receive Form 1099-NEC instead
    • ✕Clergy may receive Form W-2 or 1099-NEC depending on employment status
    • ✕Electronic filing required for 10 or more W-2 forms

    Form Structure & Instructions

    Here's what information is required in each section:

    Employee Information (Top Section)

    Basic identification information for the employee

    a-f
    Employee Identification
    Employee's SSN, name, address, and control number

    Employer Information

    Federal and state identification for the employer

    b-c
    Employer IDs
    Employer's EIN and name/address
    e
    Control Number
    Optional employer-assigned control number

    Compensation Boxes

    Various types of compensation and withholding amounts

    Box 1
    Wages, Tips, Other Compensation
    Total taxable wages including salary, bonuses, and tips
    Box 2
    Federal Income Tax Withheld
    Total federal income tax withheld during the year
    Box 3
    Social Security Wages
    Wages subject to Social Security tax (max $168,600 for 2024)
    Box 4
    Social Security Tax Withheld
    Social Security tax withheld (6.2% of Box 3)
    Box 5
    Medicare Wages and Tips
    All wages and tips subject to Medicare tax (no limit)
    Box 6
    Medicare Tax Withheld
    Medicare tax withheld (1.45% of Box 5, plus 0.9% additional for high earners)
    Box 7
    Social Security Tips
    Tips reported to employer that are included in Boxes 3 and 5
    Box 8
    Allocated Tips
    Tips allocated to employee in addition to reported tips
    Box 10
    Dependent Care Benefits
    Dependent care assistance benefits from employer
    Box 11
    Nonqualified Plans
    Distributions from nonqualified deferred compensation plans
    Box 12
    Codes (A-HH)
    Various items including 401(k) deferrals, life insurance, moving expenses (use IRS codes)
    Box 13
    Checkboxes
    Statutory employee, retirement plan, third-party sick pay indicators
    Box 14
    Other
    Other information like union dues, uniform payments, health insurance premiums

    State and Local Information

    State and local tax withholding details

    Box 15-20
    State/Local Taxes
    State wages, state tax withheld, local wages, local tax withheld, and locality names

    Important Filing Notes

    Strict Deadline

    Forms W-2 must be filed with the Social Security Administration by January 31 and furnished to employees by January 31. Late filing results in penalties.

    Multiple Copies Required

    Copy A goes to SSA, Copy B to employee for federal return, Copy C to employee for records, Copy D for employer records, and state copies as needed.

    Social Security Wage Base

    For 2024, the Social Security wage base is $168,600. Wages above this amount are not subject to Social Security tax but still subject to Medicare tax.

    Box 12 Codes

    Box 12 uses letter codes (A-HH) to report various items. Common codes include D (401k deferrals), DD (employer health coverage cost), and W (employer HSA contributions).

    Additional Resources

    IRS Form W-2 (PDF)
    Download the current year form
    Instructions for Forms W-2 and W-3
    Complete IRS instructions
    Social Security Administration Business Services Online
    File W-2s electronically with SSA
    Form W-3 (Transmittal)
    Transmittal of Wage and Tax Statements

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