2026 Version • Free Fillable PDF

W-2 Form 2026 PDF - Free Fillable Download & Printable

Download free fillable IRS W-2 form 2026 PDF. Fill out online, print, or download. How to read your W-2 with instructions included — Wage and Tax Statement for Tax Year 2025.

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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.

W-2 vs. 1099: If you're an employee, you receive a W-2. If you're an independent contractor, you receive a 1099-NEC instead. The key difference is that W-2 employees have taxes withheld, while contractors pay their own taxes.

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.

How to Read Your W-2: Step-by-Step

A numbered walkthrough of every major section — read our full W-2 (2026) guide for a deeper narrative

1

Check your personal information (Boxes a, b, c, d, e, f)
Confirm your Social Security number (Box a), your employer's EIN (Box b), the employer's address (Box c), and your own name and address (Boxes e/f). Errors here must be corrected with a W-2c before you file — an incorrect SSN can cause Social Security credit problems and IRS matching failures.
2

Find your federal taxable wages (Box 1)
Box 1 shows your total federally taxable wages, tips, and other compensation. This is not your gross pay — pre-tax deductions like traditional 401(k) contributions, pre-tax health insurance premiums, and FSA/HSA contributions are subtracted before Box 1 is calculated. Transfer this number directly to your Form 1040.
3

Review federal tax withheld (Box 2)
Box 2 is the total federal income tax your employer sent to the IRS on your behalf throughout the year. This is a direct credit against your tax liability on Form 1040. A high Box 2 may mean a refund; a low Box 2 may mean you owe at filing.
4

Understand Social Security wages vs. Medicare wages (Boxes 3–6)
Box 3 (Social Security wages) and Box 5 (Medicare wages) are usually higher than Box 1 because they include some pre-tax benefits that are still subject to payroll taxes. Social Security wages are capped at the annual wage base (see the Box 1 vs. Box 3 explainer below). Medicare wages have no cap. Box 4 should equal 6.2% of Box 3; Box 6 should equal 1.45% of Box 5 — verify these against your pay stubs.
5

Check Box 12 for benefit and retirement codes
Box 12 can contain up to four coded entries. Each letter code identifies a specific type of compensation or benefit. See the full Box 12 code reference table below for all current codes and their dollar limits.
6

Review Box 13 checkboxes
Three checkboxes appear here: Statutory employee (special tax treatment), Retirement plan (affects IRA deductibility), and Third-party sick pay. If "Retirement plan" is checked, your ability to deduct a traditional IRA contribution may be phased out based on your income.
7

Review state and local tax boxes (Boxes 15–20)
See the State & Local Tax Boxes section below. Check that your state wages and withholding match your state's W-2 requirements before filing your state return.

Understanding Your W-2 Boxes

What each box on your W-2 means

Income Boxes

Box 1: Wages, tips, other compensation — Your total federally taxable income
Box 3: Social Security wages — Earnings subject to Social Security tax (capped at the annual wage base)
Box 5: Medicare wages and tips — Earnings subject to Medicare tax (no cap)
Box 7: Social Security tips — Tips subject to Social Security tax
Box 8: Allocated tips — Tips allocated by employer (if applicable)
Box 9: (Reserved — not currently used)
Box 10: Dependent care benefits — FSA benefits from employer-sponsored dependent care

Withholding Boxes

Box 2: Federal income tax withheld — Tax remitted to IRS from your paychecks
Box 4: Social Security tax withheld — 6.2% of Box 3 (employee share)
Box 6: Medicare tax withheld — 1.45% of Box 5, plus 0.9% Additional Medicare Tax on wages above $200,000 withheld by employer
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 payroll reference)
Box e/f: Employee's name and address

Special Boxes

Box 11: Nonqualified plans — Distributions from nonqualified deferred compensation
Box 12: Coded items — retirement contributions, health costs, and more (see full table below)
Box 13: Checkboxes — Statutory employee, Retirement plan, Third-party sick pay
Box 14a: Other — Miscellaneous employer-provided information (union dues, state SDI, etc.)
Box 14b: Treasury Tipped Occupation Code(s) — New for 2026; used with OBBBA tip deduction reporting (proposed/pending — verify on the official IRS site)

Why Box 1 and Box 3 Are Different: Social Security Wage Base Explained

Many employees notice that Box 3 (Social Security wages) does not match Box 1 (federal taxable wages). There are two main reasons:

Pre-tax 401(k)/403(b) contributions reduce Box 1 but not Box 3 or Box 5. Social Security and Medicare taxes apply to wages before retirement deferrals are subtracted.
The Social Security wage base cap limits how much of your earnings are subject to Social Security tax. Once your wages exceed this annual threshold, additional earnings appear in Box 5 (Medicare wages) but Box 3 stops growing. There is no cap for Medicare. The IRS publishes the updated wage base each fall — check IRS Topic 751 for the current figure.

If you held multiple jobs in 2025 and your combined Box 3 wages across all W-2s exceed the annual cap, you may have overpaid Social Security tax. The excess is refundable as a credit on your Form 1040.

Additional Medicare Tax (0.9%) — Box 6

Box 6 may include more than just the standard 1.45% Medicare withholding. Under the Affordable Care Act, an Additional Medicare Tax of 0.9% applies to wages exceeding $200,000 in a calendar year (employer withholding threshold). Your employer is required to withhold this additional 0.9% once your wages from that employer exceed $200,000 — regardless of your filing status or other income.

However, the actual threshold on your tax return depends on your filing status: $250,000 for married filing jointly, $125,000 for married filing separately, and $200,000 for all others. If you have two jobs and neither employer individually pays you over $200,000 but your combined wages exceed the threshold, you may owe additional Medicare Tax when you file — even though Box 6 doesn't reflect it. Use Form 8959 to calculate any additional amount owed or any over-withholding credit.

Box 12 Code Reference Table (Complete)

All Box 12 codes and their meanings — verify current dollar limits at IRS.gov/forms-pubs/about-form-w-2

Code	Description	2025 Limit / Notes
A	Uncollected Social Security tax on tips	You owe this on your return
B	Uncollected Medicare tax on tips	You owe this on your return
C	Taxable cost of group-term life insurance over $50,000	Included in Box 1
D	Elective deferrals to a 401(k) plan	$23,500 limit (2025); $31,000 if age 50+
E	Elective deferrals to a 403(b) plan	$23,500 limit (2025)
F	Elective deferrals to a 408(k)(6) SEP plan	See IRS limits
G	Elective deferrals and employer contributions to a 457(b) plan	$23,500 limit (2025)
H	Elective deferrals to a 501(c)(18)(D) tax-exempt organization plan	See IRS limits
J	Non-taxable sick pay (not included in Boxes 1, 3, or 5)	Informational only
K	20% excise tax on excess golden parachute payments	You owe this on your return
L	Substantiated employee business expense reimbursements	Not included in Box 1
M	Uncollected Social Security tax on group-term life insurance (>$50,000) for former employees	You owe this on your return
N	Uncollected Medicare tax on group-term life insurance (>$50,000) for former employees	You owe this on your return
P	Excludable moving expense reimbursements for Armed Forces members	Informational only
Q	Nontaxable combat pay for members of the Armed Forces	Informational; affects EITC elections
R	Employer contributions to an Archer MSA	See IRS limits
S	Employee salary reduction contributions to a 408(p) SIMPLE retirement account	$16,500 limit (2025)
T	Adoption benefits	$17,280 limit (2025); may be partially taxable
V	Income from nonstatutory stock option exercise	Included in Boxes 1, 3, and 5
W	Employer and employee HSA contributions via payroll	$4,300 self-only / $8,550 family (2025)
Y	Deferrals under a 409A nonqualified deferred compensation plan	Informational only
Z	Income under a 409A nonqualified deferred compensation plan that fails to satisfy plan requirements	Subject to 20% additional tax + interest
AA	Designated Roth contributions to a 401(k) plan	Counts toward $23,500 combined limit (2025)
BB	Designated Roth contributions to a 403(b) plan	Counts toward $23,500 combined limit (2025)
DD	Cost of employer-sponsored health coverage	Informational only; not taxable to employee
EE	Designated Roth contributions to a governmental 457(b) plan	Counts toward $23,500 combined limit (2025)
FF	Permitted benefits under a qualified small employer health reimbursement arrangement (QSEHRA)	See IRS limits
GG	Income from qualified equity grants under IRC section 83(i)	Included in Box 1
HH	Aggregate deferrals under IRC section 83(i) elections as of the close of the calendar year	Informational only
TA	Contributions to a Trump Money Account (OBBBA — proposed/pending)	Pending final IRS guidance — verify at IRS.gov
TP	Total cash tips reported to employer (OBBBA — proposed/pending)	Pending final IRS guidance — verify at IRS.gov
TT	Qualified overtime compensation eligible for deduction (OBBBA — proposed/pending)	Pending final IRS guidance — verify at IRS.gov

Note: Codes I, O, U, X are not used. Dollar limits shown are for tax year 2025 (reported on 2026 W-2). Codes TA, TP, and TT relate to provisions in the proposed One Big Beautiful Bill Act and should be treated as proposed/pending — verify current status on the official IRS site before relying on them. Always check the official IRS W-2 instructions for the most current limits.

W-2 Deadlines for 2026

Key dates for employers and employees

JAN 31

Employer Provides W-2 to Employees

Employers must furnish Form W-2 to each employee by January 31, 2026 for Tax Year 2025 wages.

JAN 31

Employer Files with SSA

Employers must file Forms W-2 and W-3 with the Social Security Administration by January 31, 2026.

APR 15

Employee Files Tax Return

Employees use their W-2 to file individual tax returns (Form 1040) by April 15, 2026.

State & Local Tax Boxes (15–20)

Understanding the state and local portion of your W-2

State Information

Box 15: Employer's state and state tax ID number. If your employer operates in multiple states, you may see two sets of entries in this area (a "two-state" W-2).
Box 16: State wages, tips, etc. — Your wages subject to state income tax. This may differ from Box 1 if your state has different exclusions or includes domestic partner benefits not federally taxable.
Box 17: State income tax withheld — The total state income taxes your employer remitted on your behalf. Use this amount on your state tax return.

Local Information

Box 18: Local wages, tips, etc. — Wages subject to local (city, county, or school district) tax where applicable. Not all states or localities require this.
Box 19: Local income tax withheld — Local taxes your employer remitted. Cities like New York City, Philadelphia, and various Ohio municipalities require separate local withholding.
Box 20: Locality name — Identifies which locality's tax is shown in Boxes 18 and 19 (e.g., "NYC", "PHILA", "COLUMBUS").

Multiple states or localities? Your W-2 may contain two rows of state/local data if you worked in more than one state, or if your state requires separate reporting for different localities. Some payroll providers issue separate W-2s per state rather than combining them. Verify that the total of all Box 17 entries matches your state withholding records.

Employer Instructions: Completing Each W-2 Box

What employers must report — and how to file correctly with the SSA

Employers must file Copy A of each employee's W-2 with the Social Security Administration (SSA) along with Form W-3 (the transmittal form summarizing all W-2s). The SSA uses this data to credit employees' Social Security earnings records. Errors affect your employees' future Social Security benefits.

Organizations filing 10 or more information returns (including W-2s) are generally required to file electronically through the SSA's Business Services Online (BSO) portal. Paper filing is available for smaller employers but less reliable and slower. Visit ssa.gov/employer for the BSO portal and filing instructions.

Income Reporting (Boxes 1, 3, 5, 7, 8)

Box 1: Report gross wages minus pre-tax deductions (401k, Section 125 premiums, FSA). Include tips and other taxable compensation. Do NOT reduce by Social Security deferrals.
Box 3: Report wages up to the annual Social Security wage base. Include elective 401(k) deferrals but exclude Section 125 (health/dental) premiums. Cannot exceed the SS wage base.
Box 5: Typically the largest income figure — includes all wages subject to Medicare tax with no cap. Add back any 401(k) deferrals; health premiums may still reduce this depending on plan type.
Box 7: Show Social Security tips reported by the employee. Box 3 plus Box 7 should not exceed the Social Security wage base.
Box 8: Report tips allocated under a tip-sharing arrangement if the employee's reported tips are below the IRS minimum percentage.

Withholding Amounts (Boxes 2, 4, 6)

Box 2: Sum all federal income tax withheld from all paychecks during the year. Cross-check against payroll records.
Box 4: Must equal exactly 6.2% of Box 3 (plus Box 7 if applicable). If not, recheck payroll calculations. The employee's share is 6.2%; you matched it — only the employee share goes here.
Box 6: Must equal 1.45% of Box 5, plus any Additional Medicare Tax (0.9%) withheld on wages exceeding $200,000. An employee whose wages from your company exceed $200,000 in the calendar year must have the additional 0.9% withheld from the excess amount.

Benefits & Other Boxes (10–14b)

Box 10: Report dependent care FSA benefits paid or incurred by the employer. The excludable amount is $5,000 ($2,500 if married filing separately) — amounts above this limit are included in Box 1.
Box 11: Report distributions from nonqualified deferred compensation or 457(b) plans. Important: this box is used by the IRS to determine if deferred compensation is still deferred.
Box 12: Use the correct letter codes. You may have up to four coded entries per W-2. Code DD (health coverage cost) is informational only. Code W (HSA) should reflect combined employer + employee payroll HSA contributions.
Box 13: Check "Retirement plan" if the employee was an active participant in any qualified plan during the year — even if they made no contributions themselves (e.g., if they were eligible for an employer match).
Box 14a: Use for any additional state-required information, union dues, educational assistance, or other employer-specific codes. Label each entry clearly.
Box 14b: New for 2026 — Treasury Tipped Occupation Code(s) for employers in tipped industries (proposed/pending OBBBA provisions — verify final IRS guidance before completing).

State & Local Boxes (15–20)

Box 15: Enter your state abbreviation and your state employer ID number. If you have employees in multiple states, use separate rows or separate W-2s per your state's instructions.
Box 16: State wages — often mirrors Box 1 but check your state's specific rules. Some states have no income tax (no entry needed); others require additional items.
Box 17: State income tax withheld — must match your state payroll tax deposits.
Boxes 18–20: Complete only if your employees are subject to local income tax. Use the exact locality name or code required by that locality.

Electronic W-2 Consent & Corrected W-2c

What to know about paperless delivery and fixing errors

Electronic W-2 Delivery

Employers may provide W-2s electronically instead of on paper only if the employee has affirmatively consented to electronic delivery.
The consent must be specific: it must inform the employee of the scope (which forms, which years), how to withdraw consent, any hardware/software requirements, and the period of availability.
Withdrawing consent: Employees can revoke electronic consent at any time. Employers must then revert to paper delivery. Revocation does not affect previously delivered electronic W-2s.
Electronic W-2s must be accessible through the date the employee could file their return (generally October 15 of the filing year for extended returns).
Employees who do not consent are entitled to a paper W-2 — employers cannot require electronic-only delivery.

W-2c: Corrected W-2 Process

Use Form W-2c (Corrected Wage and Tax Statement) to fix errors after the original W-2 has been filed with the SSA or distributed to the employee.
Common corrections: incorrect SSN, wrong name, incorrect Box 1/3/5 wages, wrong withholding amounts, omitted Box 12 codes.
File W-2c with the SSA along with Form W-3c (the corrected transmittal). As of July 2023, new electronic filing requirements for W-2c may apply — check IRS Form W-2c guidance for current rules.
Give the employee a Copy B of the W-2c — they should use it (not the original) to file or amend their return.
If the error affects Social Security earnings records (wrong SSN, wrong wages), file the W-2c promptly — delays can impact employees' benefit calculations.
If you (the employee) receive a W-2c after already filing your return, you may need to file Form 1040-X (amended return). You do not need to amend if the change does not affect your tax liability.

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.

Why is Box 3 higher than Box 1 on my W-2?

This is common if you contributed to a traditional 401(k) or 403(b). Your elective deferrals reduce Box 1 (federal taxable wages) but not Box 3 (Social Security wages) or Box 5 (Medicare wages) — Social Security and Medicare taxes apply to your wages before retirement contributions are excluded. If Box 3 exceeds the annual Social Security wage base, that is a payroll error and should be corrected with a W-2c.

What is the Additional Medicare Tax and do I owe it?

The Additional Medicare Tax is an extra 0.9% on wages above certain thresholds: $200,000 for single filers, $250,000 for married filing jointly, and $125,000 for married filing separately. Your employer is required to withhold this additional tax once your wages from that employer exceed $200,000 in the calendar year, but the actual threshold depends on your total income and filing status. If you owe more (e.g., because two jobs each paid you under $200,000 but combined they exceed your threshold), you pay the difference on Form 8959 with your tax return.

Can my employer send my W-2 electronically?

Yes — but only if you have affirmatively consented to electronic delivery. The consent must explain the scope, hardware/software requirements, how to withdraw, and how long the form will be available. You can revoke consent at any time and receive a paper copy instead. Employers cannot force employees to accept electronic-only W-2 delivery.

How do I get a corrected W-2 if there is an error?

Contact your employer's payroll department and request a Form W-2c (Corrected Wage and Tax Statement). Your employer must also file the W-2c with the SSA using Form W-3c. Once you receive the W-2c, use it for your tax return. If you already filed, compare the corrected amounts to your original return — if there is any tax difference, file Form 1040-X (amended return) within three years of the original filing deadline.

What does Code DD in Box 12 mean?

Code DD shows the total cost of employer-sponsored health coverage — the combined employer and employee portions. This amount is informational only and is NOT taxable income to you. It does not affect your tax liability. The IRS requires this disclosure for health coverage cost tracking under the Affordable Care Act.

I worked in two states — will I get two W-2s or one?

It depends on your employer's payroll system. Some employers issue a single W-2 with two rows of state data (Boxes 15–17 appear twice), while others issue separate W-2s per state. Either format is acceptable. Make sure the combined state wages match your total compensation, and use the correct state figures when filing each state return. Keep all copies — you may need to file returns in both states.

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