Form W-2
Wage and Tax Statement
Report an employee's annual wages and the taxes withheld — issued by the employer to the employee, the IRS, and the Social Security Administration.
What is Form W-2?
An employer must file a Form W-2 for each employee they paid wages to during the year, and give the employee copies by January 31. The employee uses it to file their personal income tax return.
It shows total wages, plus Social Security and Medicare wages, federal and state income tax withheld, and amounts for retirement plans, dependent care, and other benefits in the lettered and numbered boxes.
Copy A goes to the Social Security Administration (with Form W-3), Copy 1 to the state, and Copies B, C and 2 to the employee.
- Who needs it
- Every employer, for every employee. Employees receive it and attach Copy B to a paper federal return. Contractors get a 1099-NEC instead.
- Deadline
- Give Copies B, C and 2 to the employee and file Copy A with the SSA by January 31. Late filing carries per-form penalties.
- How to submit
- File Copy A with the Social Security Administration through Business Services Online (or by mail with Form W-3). Deliver the employee copies by mail, in person, or electronically with consent. Most employers file W-2s through payroll software rather than by hand.
Form W-2 — line-by-line
Boxes a–f — Identifying information
Employee's SSN, employer's EIN, and the names and addresses of both.
Box 1 — Wages, tips, other compensation
Total taxable wages for federal income tax.
Box 2 — Federal income tax withheld
Total federal income tax taken from the employee's pay during the year.
Boxes 3–6 — Social Security and Medicare
Social Security wages and tax, Medicare wages and tax.
Boxes 12 & 14 — Codes and other
Coded amounts such as 401(k) contributions (D), HSA (W), and employer-specific items.
Boxes 15–20 — State and local
State, employer's state ID, state wages and tax, and any local wages and tax.
Form W-2 — frequently asked questions
When should I get my W-2?+
Employers must furnish it by January 31. If you have not received it by mid-February, contact your employer, then the IRS.
W-2 vs W-4?+
You fill out a W-4 when hired to set your withholding. The W-2 is issued after the year ends and reports what was actually paid and withheld.
What if my W-2 is wrong?+
Ask your employer for a corrected W-2 (Form W-2c). Do not change the figures yourself.
Can I file taxes without my W-2?+
Only as a last resort using Form 4852 as a substitute, after trying to get the W-2 from your employer and the IRS.
Related forms
Form W-2 is published by the Internal Revenue Service (IRS). Official page and instructions .
PDFCure is not a government agency and does not provide tax, legal, or immigration advice. This page is general information — for your specific situation, follow the official instructions or consult a qualified professional. Always download the current edition from the agency before filing. Revision referenced: 2025.