IRS Form W-2: Wage and Tax Statement 2026
Fill out your W-2 form online for Tax Year 2025. The official IRS wage and tax statement — view, complete, and download your W-2 securely.
What is IRS Form W-2?
The essential wage and tax statement for every employee
Form W-2 (Wage and Tax Statement) is an IRS form that employers must provide to each employee and the Social Security Administration (SSA) at the end of each year. It reports the employee's annual wages and the amount of taxes withheld from their paycheck.
If you worked as an employee during 2025, your employer is required to give you a W-2 by January 31, 2026. You'll use this form to file your federal and state income tax returns. The W-2 shows your total earnings, Social Security wages, Medicare wages, and all taxes withheld.
What's New in the 2026 W-2 Form
Important changes for Tax Year 2025
Box 14 Split into 14a and 14b
Box 14 is now divided: Box 14a for "Other" information and Box 14b for Treasury Tipped Occupation Code(s) used with tip reporting.
New Box 12 Codes: TA, TP, TT
TA - Trump-account contributions, TP - Total cash tips reported to employer, TT - Qualified overtime pay eligible for deduction.
OBBBA Tip & Overtime Deduction
New reporting requirements under the One Big Beautiful Bill Act allow eligible employees to claim deductions for qualified tips and overtime pay.
Box 14b Code "000"
When Box 14b shows code "000" alone, tips are not eligible for the OBBBA deduction. Mixed codes may still qualify.
Understanding Your W-2 Boxes
What each box on your W-2 means
Income Boxes
- Box 1: Wages, tips, other compensation — Your total taxable income
- Box 3: Social Security wages — Earnings subject to Social Security tax
- Box 5: Medicare wages and tips — Earnings subject to Medicare tax
- Box 7: Social Security tips — Tips subject to Social Security tax
- Box 8: Allocated tips — Tips allocated by employer (if applicable)
Withholding Boxes
- Box 2: Federal income tax withheld — Tax taken from your paychecks
- Box 4: Social Security tax withheld — 6.2% of SS wages
- Box 6: Medicare tax withheld — 1.45% of Medicare wages
- Box 17: State income tax — State taxes withheld
- Box 19: Local income tax — City/local taxes withheld
Employer & Employee Info
- Box a: Employee's Social Security number
- Box b: Employer identification number (EIN)
- Box c: Employer's name, address, and ZIP code
- Box d: Control number (employer's internal use)
- Box e/f: Employee's name and address
Special Boxes
- Box 10: Dependent care benefits
- Box 11: Nonqualified plans distributions
- Box 12: Coded items (retirement, health, etc.)
- Box 13: Checkboxes (statutory employee, retirement plan)
- Box 14a/14b: Other info and Treasury Tipped Codes (2026)
W-2 Deadlines for 2026
Key dates for employers and employees
Employer Provides W-2 to Employees
Employers must furnish Form W-2 to each employee by January 31, 2026 for Tax Year 2025 wages.
Employer Files with SSA
Employers must file Forms W-2 and W-3 with the Social Security Administration by January 31, 2026.
Employee Files Tax Return
Employees use their W-2 to file individual tax returns (Form 1040) by April 15, 2026.
Who Receives a W-2?
Employees vs. independent contractors
You Get a W-2 If:
- You work as an employee (not a contractor)
- Your employer withholds taxes from your pay
- You earned any amount from the job
- You work full-time, part-time, or seasonal
You Don't Get a W-2 If:
- You're an independent contractor (get 1099-NEC)
- You're self-employed or a freelancer
- You only received non-cash payments
- You work through a staffing agency (they issue W-2)
Multiple Jobs? You'll receive a separate W-2 from each employer you worked for during the year. Report all W-2s on your tax return.
Common W-2 Issues & Solutions
What to do if something's wrong
Didn't Receive Your W-2?
Contact your employer first. If still missing after February 14th, call the IRS at 1-800-829-1040 with employer details ready.
Wrong Information on W-2?
Request a corrected W-2c from your employer immediately. Don't file your tax return with incorrect information.
Lost Your W-2?
Request a copy from your employer's HR/payroll department. You can also get a Wage and Income Transcript from the IRS.
Employer Out of Business?
Contact the company's successor, bankruptcy trustee, or request your records from the IRS using Form 4506-T.
Frequently Asked Questions
What is the difference between a W-2 and a W-4?
Form W-2 reports your annual earnings and taxes withheld (you receive it after the year ends). Form W-4 tells your employer how much tax to withhold from each paycheck (you fill it out when starting a job). The W-4 affects what appears on your W-2.
Why is Box 1 different from my total pay?
Box 1 shows taxable wages, which excludes pre-tax deductions like 401(k) contributions, health insurance premiums, and HSA contributions. Your gross pay minus these deductions equals Box 1.
What do the codes in Box 12 mean?
Box 12 uses letter codes for various benefits and compensation. Common codes include: D (401k contributions), DD (employer health insurance cost), W (HSA contributions), and new for 2026: TA (Trump-account), TP (tips), TT (qualified overtime).
Can I file my taxes without my W-2?
You should wait for your W-2 for accurate filing. If you can't get it by the deadline, you can file using Form 4852 (Substitute W-2) with your best estimates from your final pay stub. File an amended return when you receive the actual W-2.
How long should I keep my W-2 forms?
Keep W-2 forms for at least 4 years after filing your tax return. However, it's wise to keep them longer (7+ years) for Social Security verification and potential audits. Digital copies are acceptable.
What are the new Box 14a and 14b in 2026?
For 2026, Box 14 is split: Box 14a contains "Other" information (like union dues or state disability), while Box 14b shows Treasury Tipped Occupation Code(s) for employees in tip-eligible occupations under the OBBBA deduction rules.
Do I need to attach my W-2 to my tax return?
If filing electronically (recommended), your W-2 data is transmitted digitally — no attachment needed. If filing a paper return, attach Copy B of each W-2 to the front of your Form 1040.
What if my name or SSN is wrong on my W-2?
Contact your employer immediately to request a corrected Form W-2c. Incorrect SSN can cause issues with Social Security credits and IRS matching. Don't file until corrected, or file with explanation if deadline approaches.
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Related Tax Forms & Resources
Forms commonly used with W-2
About IRS Form W-2
IRS Form W-2 (Wage and Tax Statement) is one of the most important tax documents for American workers. Employers issue W-2 forms to report employee wages and the taxes withheld during the calendar year. For Tax Year 2025, employers must provide W-2s to employees by January 31, 2026.
The 2026 version of Form W-2 includes significant updates for tip and overtime reporting under the One Big Beautiful Bill Act (OBBBA). New Box 12 codes TA, TP, and TT report special compensation types, while Box 14 is now split into 14a (Other) and 14b (Treasury Tipped Occupation Codes) to support the new tax deductions available to eligible workers.
Understanding your W-2 is essential for accurate tax filing. The form contains critical information across 20+ boxes, including your gross wages (Box 1), federal tax withheld (Box 2), Social Security wages and taxes (Boxes 3-4), Medicare wages and taxes (Boxes 5-6), and various other compensation and benefits in Box 12.
Our free online W-2 viewer tool provides the current 2026 IRS form with an intuitive fillable interface. Whether you need to review your previous year's W-2, understand your current year's statement, or prepare your Form 1040 tax return, our secure platform helps you access and understand your W-2 information quickly and accurately.