Official Legal Form
Form W-2 PDF
Published by IRS — Tax Forms & Petitions. Mirrored here in its unmodified, original form for free public access.
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Attention:
You may file Forms W-2 and W-3 electronically on the SSA’s Employer
W-2 Filing Instructions and Information web page, which is also accessible
at www.socialsecurity.gov/employer. You can create fill-in versions of
Forms W-2 and W-3 for filing with SSA. You may also print out copies for
filing with state or local governments, distribution to your employees, and
for your records.
Note: Copy A of this form is provided for informational purposes only. Copy A appears in
red, similar to the official IRS form. The official printed version of this IRS form is scannable,
but the online version of it, printed from this website, is not. Do not print and file Copy A
downloaded from this website with the SSA; a penalty may be imposed for filing forms that
can’t be scanned. See the penalties section in the current General Instructions for Forms
W-2 and W-3, available at www.irs.gov/w2, for more information.
Please note that Copy B and other copies of this form, which appear in black, may be
downloaded, filled in, and printed and used to satisfy the requirement to provide the
information to the recipient.
To order official IRS information returns such as Forms W-2 and W-3, which include a
scannable Copy A for filing, go to IRS’ Online Ordering for Information Returns and
Employer Returns page, or visit www.irs.gov/orderforms and click on Employer and
Information returns. We’ll mail you the scannable forms and any other products you order.
See IRS Publications 1141, 1167, and 1179 for more information about printing these tax
forms.
a Employee’s social security number For Official Use Only
22222 VOID
OMB No. 1545-0029
b Employer identification number (EIN) 1 Wages, tips, other compensation 2 Federal income tax withheld
c Employer’s name, address, and ZIP code 3 Social security wages 4 Social security tax withheld
5 Medicare wages and tips 6 Medicare tax withheld
7 Social security tips 8 Allocated tips
d Control number 9 10 Dependent care benefits
11 Nonqualified plans
e Employee’s first name and initial Last name Suff. 12a See instructions for box 12
C
Statutory Retirement Third-party o
13 employee plan sick pay
d
e
12b
C
o
14a Other d
e
12c
C
o
d
e
12d
C
o
14b Treasury Tipped Occupation Code(s) d
e
f Employee’s address and ZIP code
15 State Employer’s state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name
W-2 Wage and Tax Statement 2026
Department of the Treasury—Internal Revenue Service
Form For Privacy Act and Paperwork Reduction
Act Notice, see the separate instructions.
Copy A—For Social Security Administration. Send this entire page with
Form W-3 to the Social Security Administration; photocopies are not acceptable. Cat. No. 10134D Created 1/7/26
Do Not Cut, Fold, or Staple Forms on This Page
a Employee’s social security number
22222 OMB No. 1545-0029
b Employer identification number (EIN) 1 Wages, tips, other compensation 2 Federal income tax withheld
c Employer’s name, address, and ZIP code 3 Social security wages 4 Social security tax withheld
5 Medicare wages and tips 6 Medicare tax withheld
7 Social security tips 8 Allocated tips
d Control number 9 10 Dependent care benefits
11 Nonqualified plans
e Employee’s first name and initial Last name Suff. 12a
C
Statutory Retirement Third-party o
13 employee plan sick pay
d
e
12b
C
o
14a Other d
e
12c
C
o
d
e
12d
C
o
14b Treasury Tipped Occupation Code(s) d
e
f Employee’s address and ZIP code
15 State Employer’s state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name
W-2 Wage and Tax Statement 2026
Department of the Treasury—Internal Revenue Service
Form
Copy 1—For State, City, or Local Tax Department
a Employee’s social security number Safe, accurate, Visit the IRS website at
OMB No. 1545-0029 FAST! Use www.irs.gov/efile.
b Employer identification number (EIN) 1 Wages, tips, other compensation 2 Federal income tax withheld
c Employer’s name, address, and ZIP code 3 Social security wages 4 Social security tax withheld
5 Medicare wages and tips 6 Medicare tax withheld
7 Social security tips 8 Allocated tips
d Control number 9 10 Dependent care benefits
11 Nonqualified plans
e Employee’s first name and initial Last name Suff. 12a See instructions for box 12
C
Statutory Retirement Third-party o
13 employee plan sick pay
d
e
12b
C
o
14a Other d
e
12c
C
o
d
e
12d
C
o
14b Treasury Tipped Occupation Code(s) d
e
f Employee’s address and ZIP code
15 State Employer’s state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name
W-2 Wage and Tax Statement 2026
Department of the Treasury—Internal Revenue Service
Form
Copy B—To Be Filed With Employee’s FEDERAL Tax Return.
This information is being furnished to the Internal Revenue Service.
Future developments. For the latest information about Corrections. If your name, SSN, or address is incorrect, correct
developments related to Form W-2, such as legislation enacted Copies B, C, and 2 and ask your employer to correct your
after it was published, go to www.irs.gov/FormW2. employment record. Be sure to ask the employer to file Form
W-2c, Corrected Wage and Tax Statement, with the SSA to
Notice to Employee correct any name, SSN, or money amount error reported to the
SSA on Form W-2. Be sure to get your copies of Form W-2c
Do you have to file? Refer to the Form 1040 instructions to
from your employer for all corrections made so you may file
determine if you are required to file a tax return. Even if you
them with your tax return. If your name and SSN are correct but
don’t have to file a tax return, you may be eligible for a refund if
aren’t the same as shown on your social security card, you
box 2 shows an amount or if you are eligible for any credit.
should ask for a new card that displays your correct name at
Earned income tax credit (EITC). You may be able to take the any SSA office or by calling 800-772-1213. You may also visit
EITC for 2026 if your adjusted gross income (AGI) is less than a the SSA website at www.SSA.gov.
certain amount. The amount of the credit is based on income
Cost of employer-sponsored health coverage (if such cost is
and family size. Workers without children could qualify for a
provided by the employer). The reporting in box 12, using
smaller credit. You and any qualifying children must have valid
code DD, of the cost of employer-sponsored health coverage is
social security numbers (SSNs). You can’t take the EITC if your
for your information only. The amount reported with code DD
investment income is more than the specified amount for 2026
is not taxable.
or if income is earned for services provided while you were an
inmate at a penal institution. For 2026 income limits and more Credit for excess taxes. If you had more than one employer in
information, visit www.irs.gov/EITC. See also Pub. 596. Any 2026 and more than $11,439.00 in social security and/or Tier 1
EITC that is more than your tax liability is refunded to you, railroad retirement (RRTA) taxes were withheld, you may be able
but only if you file a tax return. to claim a credit for the excess against your federal income tax.
See the Form 1040 instructions. If you had more than one
Employee’s social security number (SSN). For your
railroad employer and more than $6,717.90 in Tier 2 RRTA tax
protection, this form may show only the last four digits of your
was withheld, you may be able to claim a refund on Form 843.
SSN. However, your employer has reported your complete SSN
See the Instructions for Form 843.
to the IRS and the Social Security Administration (SSA).
(See also Instructions for Employee on the back of Copy C.)
Clergy and religious workers. If you aren’t subject to social
security and Medicare taxes, see Pub. 517.
a Employee’s social security number This information is being furnished to the Internal Revenue Service. If you
are required to file a tax return, a negligence penalty or other sanction
OMB No. 1545-0029 may be imposed on you if this income is taxable and you fail to report it.
b Employer identification number (EIN) 1 Wages, tips, other compensation 2 Federal income tax withheld
c Employer’s name, address, and ZIP code 3 Social security wages 4 Social security tax withheld
5 Medicare wages and tips 6 Medicare tax withheld
7 Social security tips 8 Allocated tips
d Control number 9 10 Dependent care benefits
11 Nonqualified plans
e Employee’s first name and initial Last name Suff. 12a See instructions for box 12
C
Statutory Retirement Third-party o
13 employee plan sick pay
d
e
12b
C
o
14a Other d
e
12c
C
o
d
e
12d
C
o
14b Treasury Tipped Occupation Code(s) d
e
f Employee’s address and ZIP code
15 State Employer’s state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name
W-2 Wage and Tax Statement 2026
Department of the Treasury—Internal Revenue Service
Form Safe, accurate,
Copy C—For EMPLOYEE’S RECORDS FAST! Use
(See Notice to Employee on the back of Copy B.)
Instructions for Employee D, E, F, and S) and designated Roth contributions (codes AA, BB, and EE)
under all plans are generally limited to a total of $24,500 (generally, $17,000
(See also Notice to Employee on the back of Copy B.) for SIMPLE plans; $27,500 for section 403(b) plans if you qualify for the
Box 1. Enter this amount on the wages line of your tax return unless those 15-year rule explained in Pub. 571). Deferrals under code G are limited to
instructions direct you to report it elsewhere. $24,500. Deferrals under code H are limited to $7,000.
Box 2. Enter this amount on the federal income tax withheld line of your tax However, if you were at least age 50 in 2026, your employer may have
return. allowed an additional elective deferral or designated Roth contribution
(catch-up contribution) to your plan. For information about the limits on these
Box 5. You may be required to report this amount on Form 8959. See the
catch-up contributions, including the higher limit if you were age 60 through
Form 1040 instructions to determine if you are required to complete Form
63 as of December 31, 2026, see Pub. 525. Contact your plan administrator
8959.
for more information. Amounts in excess of the overall elective deferral limit
Box 6. This amount includes the 1.45% Medicare tax withheld on all must be included in income. See the Form 1040 instructions.
Medicare wages and tips shown in box 5, as well as the 0.9% Additional
Note: If a year follows code D through H, S, Y, AA, BB, or EE, you made a
Medicare Tax on any of those Medicare wages and tips above $200,000.
make-up pension contribution for a prior year(s) when you were in military
Box 8. This amount is not included in box 1, 3, 5, or 7. For information on service. To figure whether you made excess deferrals, consider these
how to report tips on your tax return, see the Form 1040 instructions. amounts for the year shown, not the current year. If no year is shown, the
You must file Form 4137 with your income tax return to report at least the contributions are for the current year.
allocated tip amount unless you can prove with adequate records that you A—Uncollected social security or RRTA tax on tips. Include this tax on Form
received a smaller amount. If you have records that show the actual amount 1040 or 1040-SR. See the Form 1040 instructions.
of tips you received, report that amount even if it is more or less than the
B—Uncollected Medicare tax on tips. Include this tax on Form 1040 or
allocated tips. Use Form 4137 to figure the social security and Medicare tax
1040-SR. See the Form 1040 instructions.
owed on tips you didn’t report to your employer. Enter this amount on the
wages line of your tax return. By filing Form 4137, your social security tips C—Taxable cost of group-term life insurance over $50,000 (included in
will be credited to your social security record (used to figure your benefits). boxes 1, 3 (up to the social security wage base), and 5).
Box 10. This amount includes the total dependent care benefits that your D—Elective deferrals to a section 401(k) cash or deferred arrangement. Also
employer paid to you or incurred on your behalf (including amounts from a includes deferrals under a SIMPLE retirement account that is part of a
section 125 (cafeteria) plan). Any amount over your employer’s plan limit is section 401(k) arrangement.
also included in box 1. See Form 2441. E—Elective deferrals under a section 403(b) salary reduction agreement.
Box 11. This amount is (a) reported in box 1 if it is a distribution made to you F—Elective deferrals under a section 408(k)(6) salary reduction SEP. (This
from a nonqualified deferred compensation or nongovernmental section includes elective deferrals made to a Roth SEP IRA.)
457(b) plan, or (b) included in box 3 and/or box 5 if it is a prior year deferral G—Elective deferrals and employer contributions (including nonelective
under a nonqualified or section 457(b) plan that became taxable for social deferrals) to a section 457(b) deferred compensation plan.
security and Medicare taxes this year because there is no longer a
substantial risk of forfeiture of your right to the deferred amount. This box H—Elective deferrals to a section 501(c)(18)(D) tax-exempt organization plan.
shouldn’t be used if you had a deferral and a distribution in the same See the Form 1040 instructions for how to deduct.
calendar year. If you made a deferral and received a distribution in the same J—Nontaxable sick pay (information only, not included in box 1, 3, or 5).
calendar year, and you are or will be age 62 by the end of the calendar year, K—20% excise tax on excess golden parachute payments. See the Form
your employer should file Form SSA-131, Employer Report of Special Wage 1040 instructions.
Payments, with the Social Security Administration and give you a copy.
L—Substantiated employee business expense reimbursements (nontaxable).
Box 12. The following list explains the codes shown in box 12. You may
need this information to complete your tax return. Elective deferrals (codes (continued on back of Copy 2)
a Employee’s social security number
OMB No. 1545-0029
b Employer identification number (EIN) 1 Wages, tips, other compensation 2 Federal income tax withheld
c Employer’s name, address, and ZIP code 3 Social security wages 4 Social security tax withheld
5 Medicare wages and tips 6 Medicare tax withheld
7 Social security tips 8 Allocated tips
d Control number 9 10 Dependent care benefits
11 Nonqualified plans
e Employee’s first name and initial Last name Suff. 12a
C
Statutory Retirement Third-party o
13 employee plan sick pay
d
e
12b
C
o
14a Other d
e
12c
C
o
d
e
12d
C
o
14b Treasury Tipped Occupation Code(s) d
e
f Employee’s address and ZIP code
15 State Employer’s state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name
W-2 Wage and Tax Statement 2026
Department of the Treasury—Internal Revenue Service
Form
Copy 2—To Be Filed With Employee’s State, City, or Local
Income Tax Return
Instructions for Employee (continued from back of Copy C) FF—Permitted benefits under a qualified small employer health
reimbursement arrangement.
Box 12 (continued)
GG—Income from qualified equity grants under section 83(i).
M—Uncollected social security or RRTA tax on taxable cost of group-term
HH—Aggregate deferrals under section 83(i) elections as of the close of the
life insurance over $50,000 (former employees only). See the Form 1040
calendar year.
instructions.
II—Medicaid waiver payments excluded from gross income under Notice
N—Uncollected Medicare tax on taxable cost of group-term life insurance
2014-7.
over $50,000 (former employees only). See the Form 1040 instructions.
TA—Employer contributions under a section 128 Trump account contribution
P—Excludable moving expense reimbursements paid directly to a member
program paid to a Trump account of an employee or a dependent of an
of the U.S. Armed Forces or intelligence community (not included in box 1, 3,
employee.
or 5).
TP—Total amount of cash tips reported to the employer. “Cash tips”
Q—Nontaxable combat pay. See the Form 1040 instructions for details on
includes tips received in cash, charged, or under a tip-sharing arrangement.
reporting this amount.
Use this amount when determining the qualified tip deduction in Part II of
R—Employer contributions to your Archer MSA. Report on Form 8853. Schedule 1-A (Form 1040).
S—Employee salary reduction contributions under a section 408(p) SIMPLE TT—Total amount of qualified overtime compensation. Use this amount
plan. (This includes salary reduction contributions made to a Roth SIMPLE when determining the qualified overtime compensation deduction in Part III
IRA.) of Schedule 1-A (Form 1040).
T—Adoption benefits (not included in box 1). Complete Form 8839 to figure Box 13. If the “Retirement plan” box is checked, special limits may apply to
any taxable and nontaxable amounts. the amount of traditional IRA contributions you may deduct. See Pub. 590-A.
V—Income from exercise of nonstatutory stock option(s) (included in boxes Box 14a. Employers may use this box to report information such as state
1, 3 (up to the social security wage base), and 5). See Pub. 525 for reporting disability insurance taxes withheld, union dues, uniform payments, health
requirements. insurance premiums deducted, nontaxable income, educational assistance
W—Employer contributions (including amounts the employee elected to payments, or a member of the clergy’s parsonage allowance and utilities.
contribute using a section 125 (cafeteria) plan) to your health savings Railroad employers use this box to report railroad retirement (RRTA)
account. Report on Form 8889. compensation, Tier 1 tax, Tier 2 tax, Medicare tax, and Additional Medicare
Y—Deferrals under a section 409A nonqualified deferred compensation plan. Tax. Include tips reported by the employee to the employer in railroad
retirement (RRTA) compensation.
Z—Income under a nonqualified deferred compensation plan that fails to
satisfy section 409A. This amount is also included in box 1. It is subject to an Box 14b. Employers use this box to report up to two Treasury Tipped
additional 20% tax plus interest. See the Form 1040 instructions. Occupation Code(s) for your tipped occupation(s). Use this code(s) and the
amount of tips reported in box 12 (code TP) when determining the qualified
AA—Designated Roth contributions under a section 401(k) plan. tip deduction in Part II of Schedule 1-A (Form 1040). If the occupation code
BB—Designated Roth contributions under a section 403(b) plan. 000 is used, and no other code is included in box 14b, your cash tips are
DD—Cost of employer-sponsored health coverage. The amount reported not qualified tips; do not use the amount reported in box 12 (code TP) for the
with code DD is not taxable. deduction for qualified tips.
EE—Designated Roth contributions under a governmental section 457(b) Note: Keep Copy C of Form W-2 for at least 3 years after the due date for
plan. This amount does not apply to contributions under a tax-exempt filing your income tax return. However, to help protect your social security
organization section 457(b) plan. benefits, keep Copy C until you begin receiving social security benefits, just
in case there is a question about your work record and/or earnings in a
particular year.
a Employee’s social security number
VOID
OMB No. 1545-0029
b Employer identification number (EIN) 1 Wages, tips, other compensation 2 Federal income tax withheld
c Employer’s name, address, and ZIP code 3 Social security wages 4 Social security tax withheld
5 Medicare wages and tips 6 Medicare tax withheld
7 Social security tips 8 Allocated tips
d Control number 9 10 Dependent care benefits
11 Nonqualified plans
e Employee’s first name and initial Last name Suff. 12a See instructions for box 12
C
Statutory Retirement Third-party o
13 employee plan sick pay
d
e
12b
C
o
14a Other d
e
12c
C
o
d
e
12d
C
o
14b Treasury Tipped Occupation Code(s) d
e
f Employee’s address and ZIP code
15 State Employer’s state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name
W-2 Wage and Tax Statement 2026
Department of the Treasury—Internal Revenue Service
Form For Privacy Act and Paperwork Reduction
Act Notice, see the separate instructions.
Copy D—For Employer
Employers, Please Note— hearing customers may call any of our toll-free numbers using
their choice of relay service.
Specific information needed to complete Form W-2 is available E-filing. If you file 10 or more information returns in the
in a separate booklet titled the 2026 General Instructions for aggregate, you must file electronically. See Regulations section
Forms W-2 and W-3. You can order these instructions and 301.6011-2 for more information. Even if you aren’t required to
additional forms at www.irs.gov/OrderForms. file electronically, doing so can save you time and effort.
Caution: Do not send the SSA any Forms W-2 and W-3 that you Employers may use the SSA’s W-2 Online service to create,
have printed from IRS.gov. The SSA is unable to process these save, print, and electronically submit up to 50 Form(s) W-2 at a
forms. Instead, you can create and submit them online. See time. When you e-file with the SSA, no separate Form W-3 filing
E-filing, later. is required. An electronic Form W-3 will be created for you by
Due dates. By February 1, 2027, furnish Copies B, C, and 2 to the W-2 Online service. For information, visit the SSA’s
each person who was your employee during 2026. Mail or Employer W-2 Filing Instructions & Information website at
electronically file Copy A of Form(s) W-2 and W-3 with the SSA www.SSA.gov/employer.
by February 1, 2027. See the separate instructions. Future developments. For the latest information about
Need help? If you have questions about reporting on Form W-2, developments affecting Form W-2 and its instructions, such as
call the Technical Services Operation (TSO) toll free at legislation enacted after we release them, go to
866-455-7438 or 304-263-8700 (not toll free). Deaf or hard-of- www.irs.gov/FormW2.
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