General Instructions for Forms W-2 and W-3 PDF

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2026
General Instructions for
Forms W-2 and W-3
(Including Forms W-2AS, W-2CM, W-2GU, W-2VI, W-3SS, W-2c, and W-3c)
Section references are to the Internal Revenue Code wage reporting threshold from $600 to $2,000 if no federal
unless otherwise noted. income, social security, or Medicare tax was withheld.
This threshold will be adjusted for inflation each calendar
Contents Page
year after 2026.
Future Developments . . . . . . . . . . . . . . . . . . . . . . . . 1
Box 14 on the 2026 Forms W-2, W-2AS, W-2GU,
What’s New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
W-2VI, and W-2c has been revised. Box 14 has been
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 split into box 14a and box 14b. Information that was
Need Help? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 reported in box 14—Other will now be reported in
How To Get Forms and Publications . . . . . . . . . . . . . . 6 box 14a—Other. Box 14b was created to report the
Common Errors on Forms W-2 . . . . . . . . . . . . . . . . . 6 Treasury Tipped Occupation Code(s).
General Instructions for Forms W-2 and W-3 . . . . . . . . 6 The Form W-2c was released in January 2026 and has
Special Reporting Situations for Form W-2 . . . . . . . . . 8 a revision date (Rev. 1-2026) to the right of the bold W-2c.
Penalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Changes to boxes 9 and 14a on the 2026 Forms
W-2, W-2AS, W-2GU, W-2VI, and W-2c. Box 9 was
Specific Instructions for Form W-2 . . . . . . . . . . . . . . 16
reduced in size so that an additional entry can be input
Specific Instructions for Form W-3 . . . . . . . . . . . . . . 24 into box 14a.
General Instructions for Forms W-2c and W-3c . . . . . 27 Deduction for qualified tips. For tax years beginning
Special Situations for Forms W-2c and W-3c . . . . . . 27 after 2024 and ending before 2029, P.L. 119-21 allows
Specific Instructions for Form W-2c . . . . . . . . . . . . . 29 certain employees and self-employed individuals to
Specific Instructions for Form W-3c . . . . . . . . . . . . . 30 deduct up to $25,000 of qualified tips received in
Form W-2 Reference Guide for Box 12 Codes . . . . . 32 occupations that are listed by the IRS as having
customarily and regularly received tips on or before
Form W-2 Box 13 Retirement Plan Checkbox
December 31, 2024, on their income tax return. Qualified
Decision Chart . . . . . . . . . . . . . . . . . . . . . . . . . 32
tips are cash tips, which include voluntary cash or charged
Nonqualified Deferred Compensation Reporting tips received from customers or, in the case of employees,
Example Chart . . . . . . . . . . . . . . . . . . . . . . . . . 33 through tip-sharing arrangements. Mandatory service
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 charges added to the bill are not qualified tips. Tips are
generally subject to federal income tax withholding and
Future Developments both the employer share and employee share of social
For the latest information about developments related to security tax and Medicare tax if the tips received are $20
Forms W-2 and W-3 and their instructions, such as or more per month. Employers must file Forms W-2 with
legislation enacted after they were published, go to the SSA and furnish statements to tip recipients showing
IRS.gov/FormW2. cash tips received and the Treasury Tipped Occupation
What’s New Code(s) of the tip recipient.
New box 12, code TP, will be used to report the total
State Paid Family and Medical Leave Act (PFML Act). amount of cash tips reported to the employer. See Code
The PFML Act provides wage replacement to workers for TP—Total amount of cash tips reported to the employer,
periods in which they need to take time off from work due for more information.
to their nonoccupational injuries, illnesses, or medical
New box 14b will be used to report the Treasury Tipped
conditions, or to care for a family member with a serious
Occupation Code(s). See Box 14b—Treasury Tipped
health condition or other prescribed circumstance. You
Occupation Code(s), for more information.
must include the employee contribution and the employer
voluntary payment as wages on the Form W-2. See Rev. Deduction for qualified overtime. For tax years
Rul. 2025-4, I.R.B. 758 and Notice 2026-6 for more beginning after 2024 and ending before 2029, P.L. 119-21
information. allows individuals (employees and other workers not
treated as employees) to deduct up to $12,500 ($25,000 if
Public Law 119-21, commonly known as the One Big married filing jointly) in qualified overtime compensation
Beautiful Bill Act, changes. P.L. 119-21, enacted July 4, from their income subject to federal income tax on their
2025, contains several new items that may affect income tax return. Qualified overtime is compensation that
employers. exceeds the regular rate of pay (such as the “and-a-half”
Wage reporting threshold increased. For wages portion of time-and-a-half compensation) that is paid to an
paid after calendar year 2025, P.L. 119-21 increases the individual required under section 7 of the Fair Labor

Instructions for Form W-2 and Form W-3 (2026) Catalog Number 25979S
Jan 29, 2026 Department of the Treasury Internal Revenue Service www.irs.gov
Standards Act (FLSA) of 1938. Overtime compensation is Disaster tax relief. Disaster tax relief is available for
generally subject to federal income tax withholding and those affected by recent disasters. For more information
both the employer share and employee share of social about disaster relief, go to IRS.gov/DisasterTaxRelief.
security tax and Medicare tax. Employers must file Forms
W-2 with the SSA and furnish statements to overtime Online fillable copies for recipients. You may complete
recipients showing qualified overtime compensation paid and print Copies 1, B, C, 2 (if applicable), and D (if
during the year. applicable) of Forms W-2, W-2AS, W-2GU, W-2VI, and
W-2c on IRS.gov to provide to the respective recipient. An
New box 12, code TT, will be used to report the total
entry made in any one of these copies will automatically
amount of qualified overtime compensation. See Code
populate to the other copies. As before, Copy A cannot be
TT—Total amount of qualified overtime compensation, for
completed online to print and file with the SSA and is
more information.
posted on IRS.gov for informational purposes only.
Employer contributions to Trump accounts. P.L.
119-21 allows for a Trump account, which is a new type of Due date for filing with SSA. The due date for filing
traditional individual retirement account, to be established 2026 Forms W-2, W-2AS, W-2CM, W-2GU, W-2VI, W-3,
for a child who has not attained age 18. and W-3SS with the SSA is February 1, 2027, whether
you file using paper forms or electronically.
Beginning July 4, 2026, employers may contribute up to
$2,500 a year, which will be indexed for inflation after tax Extensions of time to file. Extensions of time to file
year 2027, to the Trump account of an employee or of a Form W-2 with the SSA are not automatic. You may
dependent of an employee, and the amount will be request one 30-day extension to file Form W-2 by
excluded from the gross income of the employee if paid submitting a complete application on Form 8809,
pursuant to a Trump account contribution program. In Application for Extension of Time To File Information
general, this account has an annual contribution limit Returns, indicating that at least one of the criteria on the
(including from employer contributions) of $5,000, which form and instructions for granting an extension applies,
will be indexed for inflation after tax year 2027. For more and signing under penalties of perjury. The IRS will only
information about employer contributions to Trump grant the extension in extraordinary circumstances or
accounts, see Pub. 15-A, Employer’s Supplemental Tax catastrophe. See Extension of time to file Forms W-2 with
Guide. the SSA for more information. This does not affect
New box 12, code TA, will be used to report employer extensions of time to furnish Forms W-2 to employees.
contributions to Trump accounts of an employee or See Extension of time to furnish Forms W-2 to employees
dependent of an employee that are paid pursuant to a for more information.
section 128 Trump account contribution program. See
Tip: Get it done faster...
Code TA—Employer contributions under a section 128
E-file your Forms W-2 and W-2c with the SSA. See
Trump account contribution program paid to a Trump
E-filing.
account of an employee or a dependent of an employee,
for more information. Rejected wage reports from the Social Security Ad-
ministration (SSA). The SSA will reject Form W-2
Penalties increased. Failure to file and failure to furnish
electronic and paper wage reports under the following
penalties, and penalties for intentional disregard of filing
conditions.
and payee statement requirements, have increased due to
adjustments for inflation. The higher penalty amounts • Medicare wages and tips are less than the sum of social
security wages and social security tips.
apply to returns required to be filed after December 31,
2026. See Penalties for more information. • Social security tax is greater than zero; social security
wages and social security tips are equal to zero.
Reminders • Medicare tax is greater than zero; Medicare wages and
tips are equal to zero.
New procedure to request extension of time to fur-
Additionally, Forms W-2 and W-2c electronic and paper
nish recipient copies of Form W-2. Complete Form
wage reports for household employers will be rejected
15397, Application for Extension of Time to Furnish
under the following conditions.
Recipient Statements, to request extension of time for
furnishing Copies 2, B, and C to your employees. See
• The sum of social security wages and social security
tips is less than the minimum yearly earnings subject to
Form 15397 for more information.
social security and Medicare tax withholding for a
Forms W-2, W-2AS, W-2GU, W-2VI, W-3, W-3SS, W-2c, household employee.
and W-3c have been updated for a new OMB Number. • The Medicare wages and tips are less than the
All of the 2025 Forms W-2, W-2AS, W-2GU, W-2VI, W-3, minimum yearly earnings subject to social security and
and W-3SS have been updated to show the new OMB Medicare tax withholding for a household employee.
Number 1545-0029. If the above conditions occur in an electronic wage
In addition, updated correction Forms W-2c and W-3c report, an error message will alert the submitter to correct
were released in June of 2024. The forms have a revision the report. If the above conditions occur in a paper wage
date (Rev. 6-2024) to the right of the bold W-2c or W-3c. report, the SSA will notify the employer by email or postal
These forms have been updated for the new OMB mail to correct the report and resubmit it to the SSA.
Number and certain editorial changes were also made to Note: Do not write “corrected” or “amended” on any
the forms. resubmitted reports.

2 General Instructions for Forms W-2 and W-3 (2026)
Household employers, see Pub. 926, Household your credentials since March 25, 2023, you will need to
Employer’s Tax Guide. update your credentials as soon as possible, in order to
prevent any delays in e-filing Forms W-2 and W-2c. You
Social security numbers (SSNs). Employers may
will not be able to use the services provided by BSO
truncate the employee’s SSN on employee copies of
without having the new credentials and authentications for
Forms W-2. Do not truncate the employees’ SSN on Copy
A of Forms W-2, W-2c, W-2AS, W-2GU, and W-2VI. See your account. New and current users should allow at least
Taxpayer identification numbers (TINs), later. Also see 2 weeks to complete the registration process. For more
Regulations section 31.6051-1(a)(1)(i)(B) and information, go to the SSA’s website at SSA.gov/bso.
31.6051-2(a). To truncate where allowed, replace the first The SSA has enhanced its secure BSO website to
five digits of the nine-digit number with asterisks (*) or Xs make it easier to register and navigate. Use BSO’s online
(for example, an SSN xxx-xx-1234 would appear on the fill-in forms to create, save, and submit Forms W-2 and
employee copies as ***-**-1234 or XXX-XX-1234). W-2c to the SSA electronically. BSO lets you print copies
Truncation of SSNs on employee copies of Form W-2 is of these forms to file with state or local governments,
voluntary. You are not required to truncate SSNs on distribute to your employees, and keep for your records.
employee copies of Form W-2. Check with your state, BSO generates Form W-3 automatically based on your
local, or territorial governments to determine whether you Forms W-2. You can also use BSO to upload wage files to
are permitted to truncate SSNs on copies of Form W-2 the SSA, check on the status of previously submitted
submitted to the government. wage reports, and take advantage of other convenient
services for employers and businesses. Visit the SSA’s
An employer’s EIN may not be truncated on any form.
Employer W-2 Filing Instructions & Information website at
See Regulations section 31.6051-1(a)(1)(i)(A) and
SSA.gov/employer for more information about using BSO
301.6109-4(b)(2)(iv).
to save time for your organization. Here you will also find
Limit on health flexible spending arrangement (FSA). forms and publications used for wage reporting,
For 2026, a cafeteria plan may not allow an employee to information about verifying employee social security
request salary reduction contributions for a health FSA in numbers online, how to reach an SSA employer services
excess of $3,400. The salary reduction contribution representative for your region, and more.
limitation of $3,400 does not include any amount carried
over from a previous year. For more information, see Tip: Preview BSO by viewing a brief online tutorial. Go to
Health flexible spending arrangement (FSA). SSA.gov/employer/bsotut.htm.
Correcting wage reports. You can use BSO to create,
Additional Medicare Tax. In addition to withholding
save, print, and submit Forms W-2c, Corrected Wage and
Medicare tax at 1.45%, an employer is required to
Tax Statement, online for the current year as well as for
withhold a 0.9% Additional Medicare Tax on any Federal
prior years. After logging into BSO, navigate to the
Insurance Contributions Act (FICA) wages or Railroad
Electronic Wage Reporting home page and click on the
Retirement Tax Act (RRTA) compensation it pays to an
“Forms W-2c/W-3c Online” tab. Also see E-filing and
employee in excess of $200,000 in a calendar year. An
employer is required to begin withholding Additional E-filing Forms W-2c and W-3c.
Medicare Tax in the pay period in which it pays wages or Tax relief for victims of terrorist attacks. Disability
compensation in excess of $200,000 to an employee and payments for injuries incurred as a direct result of a
continue to withhold it until the end of the calendar year. terrorist attack directed against the United States (or its
Additional Medicare Tax is imposed only on the employee. allies) are not included in income. Because federal
There is no employer share of Additional Medicare Tax. All income tax withholding is required only when a payment is
wages and compensation that are subject to Medicare tax includable in income, no federal income tax should be
are subject to Additional Medicare Tax withholding if paid withheld from these payments.
in excess of the $200,000 withholding threshold.
Distributions from governmental section 457(b)
For more information on Additional Medicare Tax, go to plans of state and local agencies. Generally, report
IRS.gov/ADMTfaqs. distributions from section 457(b) plans of state and local
Unless otherwise noted, references to Medicare tax agencies on Form 1099-R, Distributions From Pensions,
include Additional Medicare Tax. Annuities, Retirement or Profit-Sharing Plans, IRAs,
Insurance Contracts, etc. See Notice 2003-20 on
Medicaid waiver payments. Notice 2014-7 provides
page 894 of Internal Revenue Bulletin 2003-19 at
that certain Medicaid waiver payments may be excluded
IRS.gov/pub/irs-irbs/irb03-19.pdf.
from gross income for federal income tax purposes. See
Notice 2014-7, 2014-4 I.R.B. 445, available at IRS.gov/irb/ Earned income tax credit (EITC) notice (not applica-
2014-4_IRB#NOT-2014-7. Also see IRS.gov/ ble to Forms W-2AS, W-2CM, W-2GU, and W-2VI). You
MedicaidWaiverPayments for questions and answers on must notify employees who have no income tax withheld
the notice. that they may be able to claim an income tax refund
Report Medicaid waiver payments excluded from box 1 because of the EITC. You can do this by using the official
of Form W-2 under Notice 2014-7 in box 12 with code II. Internal Revenue Service (IRS) Form W-2 with the EITC
notice on the back of Copy B or a substitute Form W-2
Business Services Online (BSO). with the same statement. You must give your employee
CAUTION: Business Services Online (BSO) has been Notice 797, Possible Federal Tax Refund Due to the
updated. Additional levels of security are now required to Earned Income Credit (EIC), or your own statement that
access BSO employer services. If you have not updated contains the same wording if (a) you use a substitute Form

General Instructions for Forms W-2 and W-3 (2026) 3
W-2 that does not contain the EITC notice, (b) you are not submitting them to the SSA when you are ready. You do
required to furnish Form W-2, or (c) you do not furnish a not have to wait until you have submitted Form(s) W-2 or
timely Form W-2 to your employee. For more information, W-2c to the SSA before printing copies for your
see section 10 in Pub. 15 (Circular E), Employer’s Tax employees. BSO generates Form W-3 or W-3c
Guide. automatically based on your Form(s) W-2 or W-2c.
Electronic statements for employees. Furnishing • If you need to file more than 50 Forms W-2 or more than
Copies B, C, and 2 of Forms W-2 to your employees 25 Forms W-2c, BSO’s “file upload” feature might be the
best e-filing method for your business or organization. To
electronically may save you time and effort. See
Furnishing Form W-2 to employees electronically in Pub. obtain file format specifications, visit the SSA’s website at
15-A, Employer’s Supplemental Tax Guide, for additional SSA.gov/employer/EFW2&EFW2C.htm, and select the
appropriate document. This information is also available
information.
by calling the SSA’s Employer Reporting Service Center at
In general, if you furnished statements to your 800-772-6270 (toll free).
employees electronically for the original Form W-2, you
must furnish the Form W-2c correcting such form Caution: If you e-file, do not file the same returns
electronically. See Regulations section 31.6051-1(j)(5)(iii) using paper forms.
for more information about electronic furnishing of Forms For more information about e-filing Forms W-2 or W-2c
W-2c. and a link to the BSO website, visit the SSA’s Employer
E-filing. Use the following rules to determine whether you W-2 Filing Instructions & Information website at SSA.gov/
must e-file your Forms W-2 or W-2c. If you are required to employer.
e-file but fail to do so, you may incur a penalty. In a few situations, reporting instructions vary
Requirement to e-file Forms W-2. You must e-file depending on the filing method you choose. For example,
Forms W-2, W-2AS, W-2GU, and W-2VI (collectively you can include every type of box 12 amount in one
Forms W-2), but not Form W-2CM, if you are required to employee wage record if you upload an electronic file. If
file at least 10 information returns. To determine whether you file on paper or create Forms W-2 online, you can
you must file Forms W-2 electronically, add together the include only four box 12 amounts per Form W-2. See the
number of information returns (see the list below) and the TIP for Box 12—Codes under Specific Instructions for
number of Forms W-2 you must file in a calendar year. If Form W-2.
the total is at least 10 returns, you must e-file them all. If Waiver from e-filing. If you are required to e-file, you
you need to issue an additional Form(s) W-2 to report can request a waiver from this requirement by filing Form
more than four coded items in box 12, the additional 8508, Application for a Waiver from Electronic Filing of
Form(s) W-2 is included in the number of information Information Returns. Submit Form 8508 to the IRS at least
returns for the purpose of determining whether you must 45 days before the due date of Form W-2, or 45 days
e-file. before you file your first Form W-2c. See Form 8508 for
The following information return forms must be added information about filing this form.
together for this purpose: Form 1042-S, the Form 1094 Form 944. Use the “944” checkbox in box b of Form W-3
series, Form 1095-B, Form 1095-C, Form 1097-BTC, or Form W-3SS if you filed Form 944, Employer’s
Form 1098, Form 1098-C, Form 1098-E, Form 1098-Q, ANNUAL Federal Tax Return. Also use the “944”
Form 1098-T, the Form 1099 series, Form 3921, Form checkbox if you filed Formulario 944 (sp), the
3922, the Form 5498 series, Form 8027, Form W-2G, and Spanish-language version of Form 944.
Form 499R-2/W-2PR.
Corrected information returns are treated separately Forms W-2 for U.S. territories. In these instructions,
and are not included in calculating the number of reference to Forms W-2 and W-3 includes Forms W-2AS,
information returns described above. W-2CM, W-2GU, W-2VI, and W-3SS, unless otherwise
noted. These instructions are not applicable to wage and
Requirement to e-file Forms W-2c. You must e-file
tax statements for Puerto Rico. Form W-2AS is used to
Forms W-2c to correct originally filed Forms W-2, W-2AS,
report American Samoa wages paid by American Samoa
W-2GU, and W-2VI (collectively Forms W-2), but not Form
employers, Form W-2CM is used to report the
W-2CM, depending on how the original Forms W-2 were
Commonwealth of the Northern Mariana Islands (CNMI)
correctly filed. If you were required to e-file the original
wages paid by CNMI employers, Form W-2GU is used to
Form W-2, you must e-file any Form W-2c correcting that
report Guam wages paid by Guam employers, and Form
form. If the original Form W-2 was permitted to be filed on
W-2VI is used to report U.S. Virgin Islands (USVI) wages
paper and you filed on paper, then you must file on paper
paid by USVI employers. Do not use these forms to report
any Form W-2c correcting that form.
wages subject to U.S. income tax withholding. Instead,
The SSA encourages all employers to e-file. E-filing use Form W-2 to show U.S. income tax withheld. For
can save you time and effort and helps ensure accuracy. employment-related information for employers with
The SSA’s BSO website makes e-filing easy by providing territory employees, see Pub. 15 (Circular E).
two ways to submit your Form(s) W-2 or W-2c Copy A and
Forms W-3 or W-3c information. Military Spouses Residency Relief Act (MSRRA). You
• If you need to file 50 or fewer Forms W-2 or 25 or fewer may be required to report wages and taxes on a form
Forms W-2c at a time, you can use BSO to create them different from the form you generally use if an employee
online. BSO guides you through the process of creating claims residence or domicile under MSRRA in a different
Form(s) W-2 or W-2c, saving and printing them, and jurisdiction in one of the 50 states, the District of
Columbia, American Samoa, the Commonwealth of the

4 General Instructions for Forms W-2 and W-3 (2026)
Northern Mariana Islands, Guam, Puerto Rico, or the U.S. Pub. 1141 prohibits advertising on Form W-2 and
Virgin Islands. envelopes containing Form W-2. You must not include
Under MSRRA, the spouse of an active duty advertising on any copy of Form W-2, including coupons
servicemember (civilian spouse) may keep their prior providing discounts on tax preparation services attached
residence or domicile for tax purposes (tax residence) to the employee copies, or on an envelope containing any
when accompanying the servicemember spouse, who is copy of Form W-2. See Pub. 1141 for further information.
relocating under military orders, to a new military duty Form W-2c. If you are not using the official IRS form to
station in one of the 50 states, the District of Columbia, or furnish Form W-2c to employees or to file with the SSA,
a U.S. territory. you may use an acceptable substitute form that complies
For example, if a civilian spouse is working in Guam but with the rules in Pub. 1223, General Rules and
properly claims tax residence in one of the 50 states Specifications for Substitute Forms W-2c and W-3c. Pub.
under MSRRA, their income from services would not be 1223 is a revenue procedure that explains the
requirements for format and content of substitute Forms
taxable income for Guam tax purposes. Federal income
W-2c and W-3c. Your substitute forms must comply with
taxes should be withheld and remitted to the IRS. State
the requirements in Pub. 1223.
and local income taxes may need to be withheld and
remitted to state and local tax authorities. You should Pub. 1223 prohibits advertising on Form W-2c and
consult with state, local, or U.S. territory tax authorities envelopes containing Form W-2c. You must not include
regarding your withholding obligations under MSRRA. advertising on any copy of Form W-2c, including coupons
providing discounts on tax preparation services attached
However, for any tax year of the marriage, the
to the employee copies, or on an envelope containing any
servicemember and the civilian spouse may elect to use
copy of Form W-2c. See Pub. 1223 for further information.
the residence of the servicemember, the residence of the
spouse, or the permanent duty station of the Need Help?
servicemember for purposes of taxation, regardless of the
date on which the marriage of the spouse and the Help with e-filing. If you have questions about how to
servicemember occurred. register or use BSO, call 800-772-6270 (toll free) to speak
In the previous example, the spouse would be allowed with an employer reporting technician at the SSA. The
to elect to use the same residence as, or the permanent hours of operation are Monday through Friday from 7:00
duty station of, the servicemember. a.m. to 5:30 p.m. Eastern time. If you experience problems
using any of the services within BSO, call 888-772-2970
Nonqualified deferred compensation plans. You are (toll free) to speak with a systems operator in technical
not required to complete box 12 with code Y (Deferrals support at the SSA. To speak with the SSA’s Employer
under a section 409A nonqualified deferred compensation Services Liaison Officer (ESLO) for the U.S. Virgin
plan). Section 409A provides that all amounts deferred Islands, call 212-264-3455 (not a toll-free number). For
under a nonqualified deferred compensation (NQDC) plan Guam, the Commonwealth of the Northern Mariana
for all tax years are includible in gross income unless Islands, or American Samoa, call 510-970-8247 (not a
certain requirements are satisfied. See Nonqualified toll-free number). For all other employers, contact the
deferred compensation plans under Special Reporting ESLO that services your region. For a complete telephone
Situations for Form W-2 and the Nonqualified Deferred listing, visit the SSA’s Employer W-2 Filing Instructions &
Compensation Reporting Example Chart. Information website at SSA.gov/employer/
wage_reporting_specialists.htm.
Reporting the cost of group health insurance cover-
age. You must report the cost of employer-sponsored Information reporting customer service site. The IRS
health coverage in box 12 using code DD. However, operates a centralized customer service site to answer
transitional relief applies to certain employers and certain questions about reporting on Forms W-2, W-3, 1099, and
types of plans. For more information, see Box 12—Codes other information returns. If you have questions about
for Code DD—Cost of employer-sponsored health reporting on these forms, call the Technical Services
coverage. Operation (TSO) toll free at 866-455-7438 or
304-263-8700 (not toll free). Deaf or hard-of-hearing
Severance payments. Severance payments are wages customers may call any of our toll-free numbers using their
subject to social security and Medicare taxes. As noted in choice of relay service.
section 15 of Pub. 15 (Circular E), severance payments
are also subject to income tax withholding and FUTA tax. Employment tax information. Detailed employment tax
information is given in:
Substitute forms. You may use an acceptable substitute
form instead of an official IRS form.
• Pub. 15 (Circular E), Employer’s Tax Guide;
• Pub. 15-A, Employer’s Supplemental Tax Guide;
Form W-2. If you are not using the official IRS form to • Pub. 15-B, Employer’s Tax Guide to Fringe Benefits;
furnish Form W-2 to employees or to file with the SSA, you and
may use an acceptable substitute form that complies with • Pub. 15-T, Federal Income Tax Withholding Methods.
the rules in Pub. 1141, General Rules and Specifications
for Substitute Forms W-2 and W-3. Pub. 1141 is a revenue You can also call the IRS with your employment tax
procedure that explains the requirements for format and questions at 800-829-4933 or go to IRS.gov/
content of substitute Forms W-2 and W-3. Your substitute EmploymentTaxes.
forms must comply with the requirements in Pub. 1141.

General Instructions for Forms W-2 and W-3 (2026) 5
How To Get Forms and Publications Complete and file Form W-2 for each employee for
whom any of the following applies (even if the employee is
Internet. You can access IRS.gov 24 hours a day, 7 days related to you).
a week, to: • You withheld any income, social security, or Medicare
• Download, view, and order tax forms, instructions, and tax from wages regardless of the amount of wages.
publications; • You would have had to withhold income tax if the
• Access commercial tax preparation and e-file services; employee had claimed no more than one withholding
• Research your tax questions online; allowance (for 2019 or earlier Forms W-4) or had not
• See answers to frequently asked tax questions; claimed exemption from withholding on Form W-4.
• Search publications online by topic or keyword; • You paid $2,000 or more in wages even if you did not
• View Internal Revenue Bulletins published in the last withhold any income, social security, or Medicare tax.
few years; and Only in very limited situations will you not have to file
• Sign up to receive local and national tax news by email. Form W-2. This may occur if you were not required to
You can order forms, instructions, and publications at withhold any income tax, social security tax, or Medicare
IRS.gov/OrderForms. For any other tax information, go to tax and you paid the employee less than $2,000, such as
IRS.gov/Help/Tax-Law-Questions. for certain election workers and certain foreign agricultural
workers. See Election workers and Foreign agricultural
Caution: Do not print Copy A of Forms W-2, W-3, W-2c, workers, later.
or W-3c from IRS.gov and then file them with the SSA.
Unless otherwise noted, references to Medicare tax
The SSA accepts only e-filed reports and the official
include Additional Medicare Tax.
red-ink versions (or approved substitute versions) of these
forms. For more information about acceptable substitute If you are required to e-file Forms W-2 or want to take
versions, see Substitute forms. For information about advantage of the benefits of e-filing, see E-filing.
e-filing, see E-filing. Who must file Form W-3. Anyone required to file Form
W-2 must file Form W-3 to transmit Copy A of Forms W-2.
Common Errors on Forms W-2 Make a copy of Form W-3 and a copy of each Form W-2
Forms W-2 provide information to your employees, the Copy A (For SSA) to keep for your records for at least 4
SSA, the IRS, and state and local governments. Avoid years. Be sure to use Form W-3 for the correct year. If you
making the following errors, which cause processing are filing Forms W-2 electronically, also see E-filing.
delays. Household employers. Even employers with only one
household employee must file Form W-3 to transmit Copy
Do not do the following. A of Form W-2. On Form W-3, check the “Hshld. emp.”
• Download Copy A of Forms W-2, W-2AS, W-2GU, checkbox in box b. For more information, see Schedule H
W-2VI, and W-3SS; or Form W-3 from IRS.gov and file (Form 1040), Household Employment Taxes, and its
with the SSA. separate instructions. You must have an employer
• Omit the decimal point and cents from entries. identification number (EIN). See Box b—Employer
• Make entries using ink that is too light. Use only black identification number (EIN).
ink.
• Make entries that are too small or too large. Use Who may sign Form W-3. A transmitter or sender
12-point Courier font, if possible. (including a service bureau, reporting agent, paying agent,
• Add dollar signs to the money-amount boxes. They or disbursing agent) may sign Form W-3 (or use its PIN to
have been removed from Copy A and are not required. e-file) for the employer or payer only if the sender satisfies
• Inappropriately check the “Retirement plan” checkbox in both of the following.
box 13. See Retirement plan. • It is authorized to sign by an agency agreement
• Misformat the employee’s name in box e. Enter the (whether oral, written, or implied) that is valid under state
employee’s first name and middle initial in the first box, law.
their surname in the second box, and their suffix (such as • It writes “For (name of payer)” next to the signature
“Jr.”) in the third box (optional). (paper Form W-3 only).
• Enter the incorrect employer identification number (EIN)
or the employee’s SSN for the EIN. Caution: Use of a reporting agent or other third-party
payroll service provider does not relieve an employer of
• Cut, fold, or staple Copy A paper forms mailed to the
SSA. the responsibility to ensure that Forms W-2 are furnished
to employees and that Forms W-2 and W-3 are filed with
• Mail any other copy other than Copy A of Form W-2 to
the SSA. the SSA, correctly and on time. See Penalties for more
information.

General Instructions for Forms Be sure that the payer’s name and EIN on Forms W-2
and W-3 are the same as those used on the Form 941,
W-2 and W-3 Employer’s QUARTERLY Federal Tax Return; Form 943,
Employer’s Annual Federal Tax Return for Agricultural
Who must file Form W-2. You must file Form(s) W-2 if Employees; Form 944, Employer’s ANNUAL Federal Tax
you have one or more employees to whom you made Return; Form CT-1, Employer’s Annual Railroad
payments (including noncash payments) for the Retirement Tax Return; or Schedule H (Form 1040) filed
employees’ services in your trade or business during by or for the payer.
2026.

6 General Instructions for Forms W-2 and W-3 (2026)
When to file. Mail or electronically file Copy A of Form(s) Guam Department of Revenue and Taxation
W-2 and Form W-3 with the SSA by February 1, 2027. You P.O. Box 23607
may owe a penalty for each Form W-2 that you file late. Barrigada, GU 96921
See Penalties. If you terminate your business, see
Terminating a business. For additional information about Form W-2GU, see
Extension of time to file Forms W-2 with the SSA. GuamTax.com.
You may request only one extension of time to file Form U.S. Virgin Islands. File Copy 1 of Form W-3SS and
W-2 with the SSA by submitting a complete application on Forms W-2VI at the following address.
Form 8809, Application for Extension of Time To File
Information Returns. When completing the Form 8809, Virgin Islands Bureau of Internal Revenue
indicate that at least one of the criteria on the form and 6115 Estate Smith Bay
instructions for granting an extension applies. You must Suite 225
sign the application under penalties of perjury. Send the St. Thomas, VI 00802
application to the address shown on Form 8809. You must
request the extension before the due date of Forms W-2. If For additional information about Form W-2VI, see
the IRS grants your request for extension, you will have an BIR.VI.gov.
additional 30 days to file. The IRS will grant extensions to Commonwealth of the Northern Mariana Islands.
file Forms W-2 only in limited cases for extraordinary File Form OS-3710 and Copy 1 of Forms W-2CM at the
circumstances or catastrophe, such as a natural disaster following address.
or fire destroying the books and records needed for filing
the forms. No additional extension of time to file will be Division of Revenue and Taxation
allowed. See Form 8809 for details. Commonwealth of the Northern Mariana Islands
P.O. Box 5234 CHRB
Caution: Even if you request and are granted an Saipan, MP 96950
extension of time to file Forms W-2, you must still furnish
Forms W-2 to your employees by February 1, 2027. But Forms OS-3710 and W-2CM are not IRS forms. For
see Extension of time to furnish Forms W-2 to employees. additional information about Form W-2CM, see
Finance.gov.mp/forms.php.
Where to file paper Forms W-2 and W-3. File Copy A
of Form(s) W-2 with Form W-3 at the following address. Shipping and mailing. If you file more than one type of
employment tax form, group Forms W-2 of the same type
Social Security Administration with a separate Form W-3 for each type, and send them in
Direct Operations Center separate groups. See the specific instructions for Box
Wilkes-Barre, PA 18769-0001 b—Kind of Payer and Box b—Kind of Employer in Specific
Instructions for Form W-3.
Tip: If you use “Certified Mail” to file, change the ZIP code Prepare and file Forms W-2 either alphabetically by
to “18769-0002.” If you use an IRS-approved private employees’ last names or numerically by employees’
delivery service, add “Attn: W-2 Process, 1150 E. social security numbers. Do not staple or tape Form W-3
Mountain Dr.” to the address and change the ZIP code to to the related Forms W-2 or Forms W-2 to each other.
“18702-7997.” Go to IRS.gov/PDS for a list of These forms are machine read. Staple holes or tears
IRS-approved private delivery services. interfere with machine reading. Also do not fold Forms
W-2 and W-3. Send the forms to the SSA in a flat mailing.
Caution: Do not send cash, checks, money orders,
or other forms of payment with the Forms W-2 and Furnishing Copies B, C, and 2 to employees.
W-3 that you submit to the SSA. Employment tax forms Generally, you must furnish Copies B, C, and 2 of Form
(for example, Form 941 or Form 943), remittances, and W-2 to your employees by February 1, 2027. You will meet
Forms 1099 must be sent to the IRS. the “furnish” requirement if the form is properly addressed
and mailed on or before the due date.
Copy 1. Send Copy 1 of Form W-2, if required, to your If employment ends before December 31, 2026, you
state, city, or local tax department. For more information may furnish copies to the employee at any time after
concerning Copy 1 (including how to complete boxes 15 employment ends, but no later than February 1, 2027. If
through 20), contact your state, city, or local tax an employee asks for Form W-2, give them the completed
department. copies within 30 days of the request or within 30 days of
American Samoa. File Copy 1 of Form W-3SS and the final wage payment, whichever is later. However, if you
Forms W-2AS at the following address. terminate your business, see Terminating a business.
American Samoa Department of Treasury You may furnish Forms W-2 to employees on IRS
Tax Office official forms or on acceptable substitute forms. See
Executive Office Building Substitute forms. Be sure the Forms W-2 you provide to
Pago Pago, AS 96799 employees are clear and legible and comply with the
requirements in Pub. 1141.
Guam. File Copy 1 of Form W-3SS and Forms W-2GU Forms W-2 and envelopes containing Forms W-2 that
at the following address. include logos, slogans, and advertisements (including
advertisements for tax preparation software) may be

General Instructions for Forms W-2 and W-3 (2026) 7
considered as suspicious or altered Forms W-2 (also SSN for each employee. You may truncate the employee’s
known as “questionable Forms W-2”). An employee may SSN on employee copies of Forms W-2. Do not truncate
not recognize the importance (or legitimacy) of the an employee’s SSN on Copy A of Forms W-2 filed with
employee copy for tax reporting purposes due to the use SSA. Go to Social security numbers, earlier, for more
of logos, slogans, and advertisements. Therefore, the IRS information. Also see Regulations section 31.6051-1(a)(1)
has determined that logos, slogans, and advertising will (i)(B) and 31.6051-2(a). For information about verifying
not be allowed on Forms W-3, Copy A of Forms W-2, or SSNs, see section 4 of Pub. 15 (Circular E) or visit the
any employee copies reporting wages, or on an envelope SSA’s Employer W-2 Filing Instructions & Information
or enclosed in an envelope containing any of those website at SSA.gov/employer.
documents. Limited exceptions on this prohibition exist
with respect to employee copies. See Pub. 1141 for more Caution: Form W-2 e-filed with the SSA must contain the
information. employer’s complete EIN and the complete SSN of the
Extension of time to furnish Forms W-2 to employee. Do not truncate EINs or SSNs on Copy A.
employees. You may request an extension of time to
furnish Forms W-2 to employees by submitting a Special Reporting Situations for Form
completed, signed Form 15397, Application for Extension
of Time to Furnish Recipient Statements. W-2
Ensure Form 15397 is submitted on or before the due Adoption benefits. Amounts paid or expenses incurred
date for furnishing Forms W-2 to employees. See Form by an employer for qualified adoption expenses under an
15397, Application for Extension of Time to Furnish adoption assistance program are not subject to federal
Recipient Statements, for more information. income tax withholding and are not reportable in box 1.
However, these amounts (including adoption benefits paid
Caution: Requests for an extension of time to furnish from a section 125 (cafeteria) plan, but not including
Forms W-2 to employees are not automatically granted. If adoption benefits forfeited from a cafeteria plan) are
approved, an extension will generally be granted for no subject to social security, Medicare, and railroad
more than 15 days from the due date, unless the need for retirement taxes and must be reported in boxes 3 and 5.
up to a total of 30 days is clearly shown. (Use box 14a if railroad retirement taxes apply.) Also, the
Undeliverable Forms W-2. Keep for 4 years any total amount, including any amount in excess of the
employee copies of Forms W-2 that you tried to but could $17,670 exclusion, must be reported in box 12 with code
not deliver. However, if the undelivered Form W-2 can be T. For more information on reporting adoption benefits in
produced electronically through April 15th of the fourth box 12, see Code T—Adoption benefits, later.
year after the year at issue, you do not need to keep For more information on adoption benefits, see Notice
undeliverable employee copies. Do not send 97-9, 1997-1 C.B. 365, which is on page 35 of Internal
undeliverable employee copies of Forms W-2 to the Social Revenue Bulletin 1997-2 at IRS.gov/pub/irs-irbs/
Security Administration (SSA). irb97-02.pdf. Advise your employees to see the
Taxpayer identification numbers (TINs). Employers Instructions for Form 8839, Qualified Adoption Expenses.
use an employer identification number (EIN) Agent reporting. An agent who has an approved Form
(XX-XXXXXXX). Employees use a social security number 2678, Employer/Payer Appointment of Agent, should enter
(SSN) (XXX-XX-XXXX). When you list a number, separate the following in box c of Form W-2.
the nine digits properly to show the kind of number.
(Name of agent)
Do not accept an IRS individual taxpayer identification Agent for (name of employer)
number (ITIN) in place of an SSN for employee Address of agent
identification or for Form W-2 reporting. An ITIN is
available only to resident and nonresident aliens who are Each Form W-2 should reflect the EIN of the agent in
not eligible for U.S. employment and need identification for box b. An agent files one Form W-3 for all of the Forms
other tax purposes. You can identify an ITIN because it is W-2 and enters its own information in boxes e, f, and g of
a nine-digit number formatted like an SSN beginning with Form W-3 as it appears on the agent’s related
the number “9” and with a number in one of the following employment tax returns (for example, Form 941). Enter
ranges in the fourth and fifth digits: 50–65, 70–88, 90–92, the client-employer’s EIN in box h of Form W-3 if the
and 94–99 (for example, 9NN-70-NNNN). Do not Forms W-2 relate to only one employer (other than the
auto-populate an ITIN into box a, Employee’s social agent); if not, leave box h blank.
security number, on Form W-2. See section 4 of Pub. 15 If the agent (a) is acting as an agent for two or more
(Circular E). employers or is an employer and is acting as an agent for
another employer, and (b) pays social security wages to
Caution: An individual with an ITIN who later becomes an individual on behalf of more than one employer, the
eligible to work in the United States must obtain an SSN agent should file separate Forms W-2 for the affected
from the Social Security Administration. employee reflecting the wages paid by each employer.
The IRS uses SSNs to check the payments that you See Rev. Proc. 2013-39, 2013-52 I.R.B. 830, available
report against the amounts shown on employees’ tax at IRS.gov/irb/2013-52_IRB#RP-2013-39 and the Form
returns. The SSA uses SSNs to record employees’ 2678 instructions for procedures to be followed in applying
earnings for future social security and Medicare benefits. to be an agent.
When you prepare Form W-2, be sure to show the correct

8 General Instructions for Forms W-2 and W-3 (2026)
Tip: Generally, an agent is not responsible for refunding social security and Medicare credit is received. On the
excess social security or railroad retirement (RRTA) tax employee’s Form W-2, show the payment as social
withheld from employees. If an employee worked for more security wages (box 3) and Medicare wages and tips
than one employer during 2026 and had more than (box 5) and the social security and Medicare taxes
$11,439 in social security and/or Tier 1 RRTA tax withheld in boxes 4 and 6. Do not show the payment in
withheld, they should claim the excess on the appropriate box 1.
line of Form 1040, 1040-SR, or 1040-NR. If an employee If you made the payment after the year of death, do not
had more than $6,717.90 in Tier 2 RRTA tax withheld from report it on Form W-2, and do not withhold social security
more than one employer, the employee should claim a and Medicare taxes.
refund on Form 843, Claim for Refund and Request for
Whether the payment is made in the year of death or
Abatement.
after the year of death, you must also report it in box 3 of
Form 1099-MISC, Miscellaneous Information, for the
Archer MSA. An employer’s contribution to an payment to the estate or beneficiary. Use the name and
employee’s Archer MSA is not subject to federal income taxpayer identification number (TIN) of the payment
tax withholding or social security, Medicare, or railroad recipient on Form 1099-MISC. However, if the payment is
retirement taxes if it is reasonable to believe at the time of a reissuance of wages that were constructively received
the payment that the contribution will be excludable from by the deceased individual while they were still alive, do
the employee’s income. However, if it is not reasonable to not report it on Form 1099-MISC.
believe at the time of payment that the contribution will be
Example. Before Sam’s death on June 15, 2026, Sam
excludable from the employee’s income, employer
was employed and received $10,000 in wages on which
contributions are subject to income tax withholding and
federal income tax of $1,500 was withheld. When Sam
social security and Medicare taxes (or railroad retirement
died, Sam’s employer owed Sam $2,000 in wages and
taxes, if applicable) and must be reported in boxes 1, 3,
$1,000 in accrued vacation pay. The total of $3,000 (less
and 5. (Use box 14a if railroad retirement taxes apply.)
the social security and Medicare taxes withheld) was paid
You must report all employer contributions to an Archer to Sam’s estate on July 20, 2026. Because Sam’s
MSA in box 12 of Form W-2 with code R. Employer employer made the payment during the year of death, the
contributions to an Archer MSA that are not excludable employer must withhold social security and Medicare
from the income of the employee must also be reported in taxes on the $3,000 payment and must complete Form
boxes 1, 3, and 5 (box 14a if railroad retirement taxes W-2 as follows.
apply). • Box a—Sam’s SSN.
An employee’s contributions to an Archer MSA are • Box e—Sam’s name.
includible in income as wages and are subject to federal • Box f—Sam’s address.
income tax withholding and social security and Medicare • Box 1—10000.00 (does not include the $3,000 accrued
taxes (or railroad retirement taxes, if applicable). wages and vacation pay).
Employee contributions are deductible, within limits, on • Box 2—1500.00.
the employee’s Form 1040 or 1040-SR. • Box 3—13000.00 (includes the $3,000 accrued wages
For more information, see Pub. 969, Health Savings and vacation pay).
Accounts and Other Tax-Favored Health Plans. • Box 4—806.00 (6.2% of the amount in box 3).
• Box 5—13000.00 (includes the $3,000 accrued wages
Clergy and religious workers. For certain members of and vacation pay).
the clergy and religious workers who are not subject to • Box 6—188.50 (1.45% of the amount in box 5).
social security and Medicare taxes as employees, boxes 3
and 5 of Form W-2 should be left blank. You may include a Caution: Sam’s employer must also complete Form
minister’s parsonage and/or utilities allowance in box 14a. 1099-MISC as follows.
For information on the rules that apply to ministers and • Boxes for recipient’s name, address, and TIN—the
certain other religious workers, see Pub. 517, Social estate’s or beneficiary’s name, address, and TIN.
Security and Other Information for Members of the Clergy • Box 3: 3000.00 (Even though amounts were withheld for
and Religious Workers, and section 4 in Pub. 15-A. social security and Medicare taxes, the gross amount is
reported here.)
Deceased employee’s wages. If an employee dies
during the year, you must report the accrued wages, If Sam’s employer made the payment after the year of
vacation pay, and other compensation paid after the date death, the $3,000 would not be subject to social security
of death. Also report wages that were available to the and Medicare taxes and would not be shown on Form
employee while they were alive, regardless of whether W-2. However, the employer would still file Form
they were actually in the possession of the employee, as 1099-MISC.
well as any other regular wage payment, even if you may De minimis financial incentives. De minimis financial
have to reissue the payment in the name of the estate or incentives (not paid for with or derived from plan assets)
beneficiary. may be provided to employees who elect to have the
If you made the payment after the employee’s death but employer make contributions under a 401(k) cash or
in the same year the employee died, you must withhold deferred arrangement or elect to have the employer make
social security and Medicare taxes on the payment and contributions pursuant to a salary reduction agreement
report the payment on the employee’s Form W-2 only as under a 403(b) plan.
social security and Medicare wages to ensure proper

General Instructions for Forms W-2 and W-3 (2026) 9
A de minimis financial incentive cannot exceed $250 in Election workers. Report on Form W-2 payments of
value for an employee and it may only be offered to $2,000 or more to election workers for services performed
employees who do not already have in effect an election in state, county, and municipal elections. File Form W-2 for
to have such salary deferral or salary reduction payments of less than $2,000 paid to election workers if
contributions made on their behalf. social security and Medicare taxes were withheld under a
If an employer provides a de minimis financial incentive section 218 (Social Security Act) agreement. Do not
to an employee, that incentive is included in the report election worker payments on Form 1099-MISC.
employee’s wages and subject to applicable withholding If the election worker is employed in another capacity
requirements unless an exception applies. See Q&A D-1 with the same government entity, see Rev. Rul. 2000-6,
through D-6 of Notice 2024-2, 2024-2 I.R.B. 316, at which is on page 512 of Internal Revenue Bulletin 2000-6
IRS.gov/irb/2024-02_IRB#NOT-2024-2, for additional at IRS.gov/pub/irs-irbs/irb00-06.pdf.
guidance on de minimis financial incentives.
Employee business expense reimbursements.
Designated Roth contributions. Under section 402A, a Reimbursements to employees for business expenses
participant in a section 401(k) plan, under a 403(b) salary must be reported as follows.
reduction agreement, or in a governmental 457(b) plan • Generally, payments made under an accountable plan
that includes a qualified Roth contribution program, may are excluded from the employee’s gross income and are
elect to make designated Roth contributions to the plan or not reported on Form W-2. However, if you pay a per diem
program in lieu of elective deferrals. or mileage allowance and the amount paid for
Employee contributions to a pension-linked emergency substantiated miles or days traveled exceeds the amount
savings account (a special designated Roth account) in a treated as substantiated under IRS rules, you must report
defined contribution plan are also designated Roth as wages on Form W-2 the amount in excess of the
contributions. See section 402A(e) for more information amount treated as substantiated. The excess amount is
about pension-linked emergency savings accounts. subject to income tax withholding and social security and
Designated Roth contributions are subject to federal Medicare taxes (or railroad retirement taxes, if applicable).
income tax withholding and social security and Medicare Report the amount treated as substantiated (that is, the
taxes (and railroad retirement taxes, if applicable) and nontaxable portion) in box 12 using code L. See the
must be reported in boxes 1, 3, and 5. (Use box 14a if box 12 instructions for Code L—Substantiated employee
railroad retirement taxes apply.) business expense reimbursements. (Use box 14a if
railroad retirement taxes apply.)
Section 402A requires separate reporting of the yearly
designated Roth contributions. Designated Roth
• Payments made under a nonaccountable plan are
reported as wages on Form W-2 and are subject to federal
contributions to 401(k) plans will be reported using code
income tax withholding and social security and Medicare
AA in box 12; designated Roth contributions under 403(b)
taxes (or railroad retirement taxes, if applicable). (Use
salary reduction agreements will be reported using code
box 14a if railroad retirement taxes apply.)
BB in box 12; and designated Roth contributions under a
governmental section 457(b) plan will be reported using For more information on accountable plans,
code EE in box 12. Also include designated Roth nonaccountable plans, amounts treated as substantiated
contributions to a pension-linked emergency savings under a per diem or mileage allowance, the standard
account in box 12. For reporting instructions, see the mileage rate, the per diem substantiation method, and the
box 12 instructions for Code AA—Designated Roth high-low substantiation method, see Pub. 463, Travel, Gift,
contributions under a section 401(k) plan, Code and Car Expenses; and section 5 of Pub. 15 (Circular E).
BB—Designated Roth contributions under a section Employee’s social security and Medicare taxes (or
403(b) plan, and Code EE—Designated Roth railroad retirement taxes, if applicable) paid by em-
contributions under a governmental section 457(b) plan. ployer. If you paid your employee’s share of social
A participant in a plan that includes a qualified Roth security and Medicare taxes rather than deducting them
contribution program may also be permitted to designate from the employee’s wages, you must include these
certain nonelective contributions or matching payments as wages subject to federal (or American
contributions as Roth contributions. However, the Samoa, CNMI, Guam, or U.S. Virgin Islands) income tax
reporting instructions that apply to designated Roth withholding and social security, Medicare, and federal
contributions (which are made in lieu of elective deferrals) unemployment (FUTA) taxes. If you paid your employee’s
do not apply to designated Roth nonelective contributions share of railroad retirement taxes, you must include these
or designated Roth matching contributions. Instead, those amounts as compensation subject to railroad retirement
contributions must be reported on Form 1099-R. See Q&A taxes. The amount to include as wages and/or
L-9 of Notice 2024-2, 2024-2 I.R.B. 316, available at compensation is determined by using the formula
IRS.gov/irb/2024-02_IRB#NOT-2024-2. contained in the discussion of Employee’s Portion of
Taxes Paid by Employer in section 7 of Pub. 15-A and in
Educational assistance programs. Employer-provided
Rev. Proc. 83-43, 1983-24 I.R.B. 60.
educational assistance up to a maximum of $5,250 is
excludable from an employee’s wages only if assistance is Caution: This does not apply to household and
provided under an educational assistance program under agricultural employers. If you pay a household or
section 127. See Pub. 970, Tax Benefits for Education, agricultural employee’s social security and Medicare
and section 2 of Pub. 15-B for more information. Also see taxes, you must include these payments in the employee’s
Box 1—Wages, tips, other compensation. wages for income tax withholding purposes. However, the

10 General Instructions for Forms W-2 and W-3 (2026)
wage increase due to the tax payments is not subject to Forms 1099-MISC and 1099-NEC and the Instructions for
social security, Medicare, or FUTA taxes. For information Form 945.
on completing Forms W-2 and W-3 in this situation, see For more information, go to IRS.gov/H2A.
the Instructions for Schedule H (Form 1040) and the
discussion of Household and agricultural employers in Fringe benefits. Include all taxable fringe benefits in
section 9 of Pub. 15 (Circular E). box 1 of Form W-2 as wages, tips, and other
compensation and, if applicable, in boxes 3 and 5 as
Federal employers in the CNMI. The U.S. Treasury social security and Medicare wages. Although not
Department and the CNMI Division of Revenue and required, you may include the total value of fringe benefits
Taxation entered into an agreement under 5 U.S.C. in box 14a (or on a separate statement). However, if you
section 5517 (“5517 agreement”) in December 2006. provided your employee a vehicle, you must include the
Under this agreement, all federal employers (including the value of any personal use in boxes 1, 3, and 5 of Form
Department of Defense) are required to withhold CNMI W-2. You must withhold social security and Medicare tax,
income taxes, rather than federal income taxes, and but you have the option not to withhold federal income tax
deposit the CNMI taxes with the CNMI Treasury for if you notify the employee and include the value of the
employees who are subject to CNMI taxes and whose benefit in boxes 1, 3, 5, and 14a. See Pub. 15-B for more
regular place of federal employment is in the CNMI. information.
Federal employers are also required to file quarterly and
annual reports with the CNMI Division of Revenue and Caution: P.L. 119-21, section 70110, does not permit
Taxation. For questions, contact the CNMI Division of employees to deduct unreimbursed employee business
Revenue and Taxation. expenses for tax years beginning after 2017. If you
Federal employers may use Form W-2 (rather than included 100% of the vehicle’s annual lease value in the
Forms W-2CM or OS-3710) to report income taxes employee’s income, the employee will not be able to
withheld and paid to CNMI, as well as to report social deduct expenses attributable to the business use of an
security and Medicare taxes. Use the state boxes 15, 16, employer-provided vehicle.
and 17 for CNMI income tax reporting. See the Golden parachute payments (not applicable to
instructions for boxes 15, 16, and 17 under Boxes 15 Forms W-2AS, W-2CM, W-2GU, or W-2VI). Include any
through 20—State and local income tax information, later. golden parachute payments in boxes 1, 3, and 5 of Form
This rule applies only to income tax reporting. Federal W-2. Withhold federal income, social security, and
employers should withhold and report social security and Medicare taxes (or railroad retirement taxes, if applicable)
Medicare taxes for these employees in the same way as as usual and report them in boxes 2, 4, and 6,
for other federal employees. For more information, respectively. (Use box 14a if railroad retirement taxes
including special rules for Armed Forces members, go to apply.) Excess parachute payments are also subject to a
IRS.gov/5517Agreements. 20% excise tax. If the excess payments are considered
Foreign agricultural workers. You must report wages, withhold the 20% excise tax and include it in box 2
compensation of $2,000 or more paid in a calendar year as income tax withheld. Also report the excise tax in
to an H-2A visa agricultural worker for agricultural labor. If box 12 with code K. For definitions and additional
the H-2A visa agricultural worker furnishes a valid information, see Regulations section 1.280G-1 and Rev.
taxpayer identification number, report these payments in Proc. 2003-68, 2003-34 I.R.B. 398, available at
box 1 of Form W-2. If the worker does not furnish a valid IRS.gov/irb/2003-34_IRB#RP-2003-68.
taxpayer identification number, report the payments on Government employers. Federal, state, and local
Form 1099-MISC. See Form 1099-MISC next. governmental agencies have two options for reporting
On Form W-2, no amount should be reported in box 3 their employees’ wages that are subject to only Medicare
or 5. In most cases, you do not need to withhold federal tax for part of the year and both social security and
income tax from compensation paid to H-2A visa Medicare taxes for part of the year.
agricultural workers. Employers should withhold federal The first option (which the SSA prefers) is to file a
income tax only if the H-2A visa agricultural worker and single set of Forms W-2 per employee for the entire year,
the employer agree to withhold. The H-2A visa agricultural even if only part of the year’s wages are subject to both
worker must provide a completed Form W-4. If the social security and Medicare taxes. Check “941” (or “944”)
employer withholds income tax, the employer must report in box b of Form W-3 or Form W-3SS. The wages in box 5
the tax withheld in box 2 of Form W-2 and on line 8 of of Form W-2 must be equal to or greater than the wages in
Form 943. See Pub. 15 (Circular E). box 3 of Form W-2.
Form 1099-MISC. If the H-2A visa agricultural worker The second option is to file one set of Forms W-2 for
fails to furnish a taxpayer identification number to the wages subject only to Medicare tax and another set for
employer, and the total annual payments made to the wages subject to both social security and Medicare taxes.
H-2A visa agricultural worker are $2,000 or more, the Use a separate Form W-3 to transmit each set of Forms
employer must begin backup withholding on the payments W-2. For the Medicare-only Forms W-2, check “Medicare
made until the H-2A visa agricultural worker furnishes a govt. emp.” in box b of Form W-3. For the Forms W-2
valid taxpayer identification number. Employers must showing wages subject to both social security and
report the compensation paid and any backup withholding Medicare taxes, check “941” (or “944”) in box b of Form
on Forms 1099-MISC and Form 945, Annual Return of W-3 or Form W-3SS. The wages in box 5 of Form W-2
Withheld Federal Income Tax. See the Instructions for

General Instructions for Forms W-2 and W-3 (2026) 11
must be equal to or greater than the wages in box 3 of withholding, social security and Medicare taxes (or
Form W-2. railroad retirement taxes, if applicable), and FUTA tax, and
must be reported in boxes 1, 3, and 5 (use box 14a if
Group-term life insurance. You must include in boxes 1,
railroad retirement taxes apply); and on Form 940,
3, and 5 (or 14a, if railroad retirement taxes apply) the cost
Employer’s Annual Federal Unemployment (FUTA) Tax
of group-term life insurance that is more than the cost of
Return.
$50,000 of coverage, reduced by the amount the
employee paid toward the insurance. Use Table 2-2 in You must report all employer contributions (including an
Pub. 15-B to determine the cost of the insurance. Also employee’s contributions through a cafeteria plan) to an
show the amount in box 12 with code C. For employees, HSA in box 12 of Form W-2 with code W. Employer
you must withhold social security and Medicare taxes, but contributions to an HSA that are not excludable from the
not federal income tax. For coverage provided to former income of the employee must also be reported in boxes 1,
employees, the former employees must pay the employee 3, and 5. (Use box 14a if railroad retirement taxes apply.)
part of social security and Medicare taxes (or railroad An employee’s contributions to an HSA (unless made
retirement taxes, if applicable) on the taxable cost of through a cafeteria plan) are includible in income as
group-term life insurance over $50,000 on Form 1040 or wages and are subject to federal income tax withholding
1040-SR. You are not required to collect those taxes. and social security and Medicare taxes (or railroad
However, you must report the uncollected social security retirement taxes, if applicable). Employee contributions
tax (or railroad retirement taxes, if applicable) with code M are deductible, within limits, on the employee’s Form 1040
and the uncollected Medicare tax (or RRTA Medicare tax, or 1040-SR. For more information about HSAs, see Form
if applicable) with code N in box 12 of Form W-2. 8889, Health Savings Accounts (HSAs), and Pub. 969.
However, any uncollected Additional Medicare Tax (on the
Lost Form W-2—Reissued statement. If an employee
cost of group-term life insurance, which, in combination
loses a Form W-2, write “REISSUED STATEMENT” on the
with other wages, is in excess of $200,000) is not reported
new copy and furnish it to the employee. You do not have
with code N in box 12.
to add “REISSUED STATEMENT” on Forms W-2 provided
Health flexible spending arrangement (FSA). For plan to employees electronically. Do not send Copy A of the
year 2026, a cafeteria plan may not allow an employee to reissued Form W-2 to the SSA. Employers are not
request salary reduction contributions for a health FSA in prohibited (by the Internal Revenue Code) from charging a
excess of $3,400 (as indexed for inflation). fee for the issuance of a duplicate Form W-2.
If a cafeteria plan timely complies with the written plan Military differential pay. Employers paying their
requirement limiting health FSA salary reduction employees while they are on active duty in the U.S.
contributions, but one or more employees are erroneously uniformed services should treat these payments as
allowed to elect a salary reduction of more than $3,400 for wages. Differential wage payments made to an individual
the plan year, the cafeteria plan will continue to be a while on active duty for periods scheduled to exceed 30
section 125 cafeteria plan for the plan year if: days are subject to income tax withholding, but are not
• The terms of the plan apply uniformly to all participants; subject to social security, Medicare, and unemployment
• The error results from a reasonable mistake by the taxes. Report differential wage payments in box 1 and any
employer (or the employer’s agent) and is not due to willful federal income tax withholding in box 2. Differential wage
neglect by the employer (or the employer’s agent); and payments made to an individual while on active duty for 30
• Salary reduction contributions in excess of $3,400 are days or less are subject to income tax withholding, social
paid to the employee and reported as wages for income security, Medicare, and unemployment taxes and are
tax withholding and employment tax purposes on the reported in boxes 1, 3, and 5. See Rev. Rul. 2009-11,
employee’s Form W-2 (or Form W-2c) for the employee’s 2009-18 I.R.B. 896, available at IRS.gov/irb/
tax year in which, or with which, ends the cafeteria plan 2009-18_IRB#RR-2009-11.
year in which the correction is made.
Moving expenses. Effective for tax years beginning after
Caution: The salary reduction contribution limit of $3,400 2017, the exclusion for qualified moving expense
does not include any amount (up to $680) carried over reimbursements applies only to members of the U.S.
from a previous year. Armed Forces on active duty who move pursuant to a
For more information, see Notice 2013-71, 2013-47 military order and incident to a permanent change of
I.R.B. 532, available at IRS.gov/irb/ station, or an employee or new appointee of the
2013-47_IRB#NOT-2013-71. intelligence community. All other employees have only
nonqualified moving expenses and expense
Health savings account (HSA). An employer’s reimbursements subject to tax and withholding.
contribution (including an employee’s contributions
Report qualified moving expenses for members of the
through a cafeteria plan) to an employee’s HSA is not
Armed Forces or intelligence community as follows.
subject to federal income tax withholding or social
security, Medicare, or railroad retirement taxes (or FUTA
• Qualified moving expenses that an employer paid to a
third party on behalf of the employee (for example, to a
tax) if it is reasonable to believe at the time of the payment
moving company), and services that an employer
that the contribution will be excludable from the
furnished in kind to an employee, are not reported on
employee’s income. However, if it is not reasonable to
Form W-2.
believe at the time of payment that the contribution will be
excludable from the employee’s income, employer
contributions are subject to federal income tax

12 General Instructions for Forms W-2 and W-3 (2026)
• Qualified moving expense reimbursements paid directly employees provide proof of coverage. The maximum
to an employee by an employer are reported only in reimbursement for an eligible employee under a QSEHRA
box 12 of Form W-2 with code P. for 2026 is $6,450 ($13,100 if it also provides
Nonqualified moving expenses and expense reimbursements for family members). For more
reimbursements are reported in boxes 1, 3, and 5 (use information about QSEHRAs, see Notice 2017-67,
box 14a if railroad retirement taxes apply) of Form W-2. 2017-47 I.R.B. 517, available at IRS.gov/irb/
These amounts are subject to federal income tax 2017-47_IRB#NOT-2017-67 and Pub. 15-B under
withholding and social security and Medicare taxes (or Accident and Health Benefits. For information on
railroad retirement taxes, if applicable). employer reporting requirements, see Code
FF—Permitted benefits under a qualified small employer
Nonqualified deferred compensation plans. Section health reimbursement, later.
409A provides that all amounts deferred under a
nonqualified deferred compensation (NQDC) plan for all Railroad employers (not applicable to Forms W-2AS,
tax years are currently includible in gross income to the W-2CM, W-2GU, or W-2VI). Railroad employers must file
extent not subject to a substantial risk of forfeiture and not Form W-2 to report their employees’ wages and income
previously included in gross income, unless certain tax withholding in boxes 1 and 2. You must file a separate
requirements are met. Generally, section 409A is effective Form W-3 to transmit the Forms W-2 if you have
with respect to amounts deferred in tax years beginning employees covered under the Federal Insurance
after December 31, 2004, but deferrals made before that Contributions Act (FICA) (social security and Medicare)
year may be subject to section 409A under some and the Railroad Retirement Tax Act (RRTA).
circumstances. For employees covered by RRTA tax. Check the
It is not necessary to show amounts deferred during the “CT-1” checkbox on Form W-3, box b, “Kind of Payer,” to
year under an NQDC plan subject to section 409A. If you transmit Forms W-2 for employees with box 1 wages and
report section 409A deferrals, show the amount in box 12 box 2 tax withholding. Use Form W-2, box 14a, to report
using code Y. For more information, see Notice 2008-115, total RRTA compensation, Tier 1, Tier 2, Medicare
2008-52 I.R.B. 1367, available at IRS.gov/irb/ (excluding Additional Medicare Tax), and any Additional
2008-52_IRB#NOT-2008-115. Medicare Tax withheld for each employee covered by
RRTA tax. Label them “RRTA compensation,” “Tier 1 tax,”
Income included under section 409A from an NQDC
“Tier 2 tax,” “Medicare tax,” and “Additional Medicare Tax.”
plan will be reported in box 1 and in box 12 using code Z.
Include tips reported by the employee to the employer in
This income is also subject to an additional tax of 20%
“RRTA compensation.”
that is reported on Form 1040 or 1040-SR. For more
information on amounts includible in gross income and Employers should withhold Tier 1 and Tier 2 RRTA
reporting requirements, see Notice 2008-115, available at taxes on all money remuneration that stems from the
IRS.gov/irb/2008-52_IRB#NOT-2008-115. For information employer–employee relationship, including award
on correcting failures to comply with section 409A and payments to employees to compensate for working time
related reporting, see Notice 2008-113, 2008-51 I.R.B. lost due to an on-the-job injury and lump-sum payments
1305, available at IRS.gov/irb/ made to unionized employees upon ratification of
2008-51_IRB#NOT-2008-113; Notice 2010-6, 2010-3 collective bargaining agreements.
I.R.B. 275, available at IRS.gov/irb/ Employee stock options are not “money remuneration”
2010-03_IRB#NOT-2010-6; and Notice 2010-80, 2010-51 subject to the RRTA. Railroad employers should not
I.R.B. 853, available at IRS.gov/irb/ withhold Tier 1 and Tier 2 taxes when employees covered
2010-51_IRB#NOT-2010-80. by the RRTA exercise stock options. Employers should still
See the Nonqualified Deferred Compensation withhold federal income tax on taxable compensation from
Reporting Example Chart. railroad employees exercising their stock options.
For employees covered by social security and
Qualified equity grants under section 83(i). Report
Medicare. Check the “941” checkbox on Form W-3, box
the amount includible in gross income from qualified
b, “Kind of Payer,” to transmit Forms W-2 with box 1 wages
equity grants under section 83(i)(1)(A) for the calendar
and box 2 tax withholding for employees covered by social
year in box 12 using code GG. This amount is wages for
security and Medicare. Use Form W-2, boxes 3, 4, 5, 6,
box 1 and you must withhold income tax under section
and 7, to report each employee’s social security and
3401(i) at the rate and manner prescribed in section
Medicare wages and taxes, including Additional Medicare
3402(t). You must withhold at the maximum rate of tax
Tax. These boxes are not to be used to report railroad
without regard to the employee’s Form W-4. Social
retirement compensation and taxes.
security and Medicare taxation of the deferral stock is not
affected by these rules. See Notice 2018-97, 2018-52 Caution: Railroad employers must withhold social
I.R.B. 1062, available at IRS.gov/irb/ security and Medicare taxes from taxable compensation
2018-52_IRB#NOT-2018-97. of employees covered by social security and Medicare
Qualified small employer health reimbursement ar- who are exercising their employee stock options.
rangement. Use box 12, code FF, to report the total Repayments. If an employee repays you for wages
amount of permitted benefits under a qualified small received in error, do not offset the repayments against
employer health reimbursement arrangement (QSEHRA). current-year wages unless the repayments are for
QSEHRAs allow eligible employers to pay or reimburse amounts received in error in the current year. Repayments
medical care expenses of eligible employees after the made in the current year, but related to a prior year or

General Instructions for Forms W-2 and W-3 (2026) 13
years, must be repaid in gross, not net, and require An employer’s matching or nonelective contribution to
special tax treatment by employees in some cases. You an employee’s SIMPLE retirement account is not subject
may advise the employee of the total repayments made to federal income tax withholding or social security,
during the current year and the amount (if any) related to Medicare, or railroad retirement taxes, and is not to be
prior years. This information will help the employee shown on Form W-2.
account for such repayments on their federal income tax However, if a SEP arrangement or SIMPLE IRA plan
return. provides for, and an employee elects to designate, a Roth
If the repayment was for a prior year, you must file Form IRA as the IRA to which contributions under the
W-2c with the SSA to correct only social security and arrangement or plan are made, salary reduction
Medicare wages and taxes, and furnish a copy to the contributions contributed to the account are subject to
employee. Do not correct “Wages, tips, other federal income tax, social security, Medicare, or railroad
compensation” in box 1, or “Federal income tax withheld” retirement tax withholding. These contributions are
in box 2, on Form W-2c. Also do not correct any Additional included on Form W-2 in boxes 1, 3, and 5 (or box 14a for
Medicare Tax withheld on the repaid wages (reported with railroad retirement taxes) and are reported in box 12 using
Medicare tax withheld in box 6) on Form W-2c. File the “X” code F (for a SEP) or code S (for a SIMPLE IRA).
return that is appropriate for the return on which the wages Employer matching and nonelective contributions made to
or compensation was originally reported (Forms 941-X, a Roth IRA under a SIMPLE IRA plan or SEP arrangement
943-X, 944-X, or CT-1 X). Correct the social security and must be reported on Form 1099-R for the year in which
Medicare wages and taxes for the period during which the the contributions are made to the employee’s Roth IRA.
wages or compensation was originally paid. For Report the total in boxes 1 and 2a of Form 1099-R and
information on reporting adjustments to Forms 941, 943, complete box 7 as specified in the Instructions for Forms
944, or Form CT-1, see section 13 of Pub. 15 (Circular E) 1099-R and 5498. For additional guidance on SEP
or the Instructions for Form CT-1 X. arrangements or SIMPLE IRA plans to which salary
reduction contributions are made to Roth IRAs, see Q&A
Tip: Tell your employee that the wages paid in error in a K-1 through K-8 of Notice 2024-2, 2024-2 I.R.B. 316, at
prior year remain taxable to them for that year. This is IRS.gov/irb/2024-02_IRB#NOT-2024-2.
because the employee received and had use of those
For more information on SIMPLE retirement accounts,
funds during that year. The employee is not entitled to file
see Notice 98-4, 1998-1 C.B. 269. You can find Notice
an amended return (Form 1040-X) to recover the income
98-4 on page 25 of Internal Revenue Bulletin 1998-2 at
tax on these wages. For repayments greater than $3,000,
IRS.gov/pub/irs-irbs/irb98-02.pdf.
the employee may be entitled to a deduction or credit for
the repaid wages on their Form 1040 or 1040-SR for the Sick pay. If you had employees who received sick pay in
year of repayment. However, the employee is entitled to 2026 from an insurance company or other third-party
file an amended return (Form 1040-X) to recover payer and the third party notified you of the amount of sick
Additional Medicare Tax on these wages, if any. Refer your pay involved, you may be required to report the
employee to Repayments in Pub. 525, for additional information on the employees’ Forms W-2. If the insurance
information. company or other third-party payer did not notify you in a
timely manner about the sick pay payments, it must
Scholarship and fellowship grants. Give a Form W-2
prepare Forms W-2 and W-3 for your employees showing
to each recipient of a scholarship or fellowship grant only if
the sick pay. For specific reporting instructions, see
you are reporting amounts includible in income under
section 6 of Pub. 15-A.
section 117(c) (relating to payments for teaching,
research, or other services required as a condition for State Paid Family and Medical Leave Act (PFML Act).
receiving the qualified scholarship). Also see Pub. 15-A The PFML Act provides wage replacement to workers for
and Pub. 970. These payments are subject to federal periods in which they need to take time off from work due
income tax withholding. However, their taxability for social to their nonoccupational injuries, illnesses, or medical
security and Medicare taxes (or railroad retirement taxes, conditions, or to care for a family member with a serious
if applicable) depends on the nature of the employment health condition or other prescribed circumstance. You
and the status of the organization. See Students, scholars, must include the employee contribution and the employer
trainees, teachers, etc., in section 15 of Pub. 15 (Circular voluntary payment as wages on the Form W-2. See Rev.
E). Rul. 2025-4, 2025-7 I.R.B. 758 and Notice 2026-6 for
more information.
SEP arrangements and SIMPLE IRA plans. An
employee’s salary reduction contributions under a SEP Successor/predecessor employers. If you buy or sell a
arrangement to a traditional IRA or under a SIMPLE business during the year, see Rev. Proc. 2004-53 for
(Savings Incentive Match Plan for Employees) IRA plan to information on who must file Forms W-2 and employment
a SIMPLE IRA are not subject to federal income tax tax returns. Rev. Proc. 2004-53, 2004-34 I.R.B. 320, is
withholding but are subject to social security, Medicare, available at IRS.gov/irb/2004-34_IRB#RP-2004-53.
and railroad retirement taxes. Do not include an Terminating a business. If you terminate your business,
employee’s contribution in box 1, but do include it in boxes you must provide Forms W-2 to your employees for the
3 and 5. (Use box 14a if railroad retirement taxes apply.) calendar year of termination by the due date of your final
An employee’s total contribution must also be included in Form 941 or 944. You must also file Forms W-2 with the
box 12 with code D or S. SSA by the due date of your final Form 941 or 944. If filing
on paper, make sure you obtain Forms W-2 and W-3

14 General Instructions for Forms W-2 and W-3 (2026)
preprinted with the correct year. If e-filing, make sure your choose to outsource any of your payroll and related tax
software has been updated for the current tax year. duties (that is, withholding, reporting, and paying over
However, if any of your employees are immediately social security, Medicare, FUTA, and income taxes) to a
employed by a successor employer, see Successor/ third-party payer, go to IRS.gov/OutsourcingPayrollDuties
predecessor employers above. Also, for information on for helpful information on this topic.
automatic extensions for furnishing Forms W-2 to Failure to file correct information returns by the due
employees and filing Forms W-2, see Rev. Proc. 96-57, date. If you fail to file a correct Form W-2 by the due date
which is on page 14 of Internal Revenue Bulletin 1996-53 and cannot show reasonable cause, you may be subject
at IRS.gov/pub/irs-irbs/irb96-53.pdf. to a penalty as provided under section 6721. The penalty
applies if you:
Tip: Get Schedule D (Form 941), Report of Discrepancies • Fail to file timely,
Caused by Acquisitions, Statutory Mergers, or • Fail to include all information required to be shown on
Consolidations, for information on reconciling wages and Form W-2,
taxes reported on Forms W-2 with amounts reported on • Include incorrect information on Form W-2,
Forms 941 or 944. • File on paper forms when you are required to e-file,
Uniformed Services Employment and Reemployment • Report an incorrect TIN,
Rights Act of 1994 (USERRA) make-up amounts to a • Fail to report a TIN, or
pension plan. If an employee returned to your • Fail to file paper Forms W-2 that are machine readable.
employment after military service and certain make-up The amount of the penalty is based on when you file
amounts were contributed to a pension plan for a prior the correct Form W-2. Penalties are indexed for inflation.
year(s) under the USERRA, report the prior-year The penalty amounts shown below apply to filings due
contributions separately in box 12. See the TIP above after December 31, 2026. The penalty is:
Code D under Box 12—Codes. You may also report • $60 per Form W-2 if you correctly file within 30 days
certain make-up amounts in box 14a. See Box after the due date; the maximum penalty is $698,500 per
14a—Other in Specific Instructions for Form W-2. year ($244,500 for small businesses, defined under Small
Instead of reporting in box 12 (or box 14a), you may businesses, later);
choose to provide a separate statement to your employee • $130 per Form W-2 if you correctly file more than 30
showing USERRA make-up contributions. The statement days after the due date but by August 1; the maximum
must identify the type of plan, the year(s) to which the penalty is $2,095,500 per year ($698,500 for small
contributions relate, and the amount contributed for each businesses); or
year. • $340 per Form W-2 if you file after August 1, do not file
corrections, or do not file required Forms W-2; the
Virtual currency. For federal tax purposes, virtual
maximum penalty is $4,191,500 per year ($1,397,000 for
currency is treated as property. Bitcoin is an example of
small businesses).
virtual currency. Transactions using virtual currency (such
as Bitcoin) must be reported in U.S. dollars. Caution: If you do not file corrections and you do not
The fair market value (FMV) of virtual currency (such as meet any of the exceptions to the penalty, the penalty is
Bitcoin) paid as wages is income and subject to federal $340 per information return. The maximum penalty is
income tax withholding, FICA tax, and FUTA tax and must $4,191,500 per year ($1,397,000 for small businesses).
be reported on Form W-2. For more information about how Exceptions to the penalty. The following are
virtual currency is treated for federal income tax purposes, exceptions to the failure to file correct information returns
including W-2 requirements, see Notice 2014-21, 2014-16 penalty.
I.R.B. 938, available at IRS.gov/irb/
2014-16_IRB#NOT-2014-21 and Rev. Rul. 2019-24, 1. The penalty will not apply to any failure that you can
available at IRS.gov/irb/2019-44_IRB#REV-RUL-2019-24 show was due to reasonable cause and not to willful
and related FAQs, available at IRS.gov/ neglect. In general, you must be able to show that your
VirtualCurrencyFAQs. failure was due to an event beyond your control or due to
significant mitigating factors. You must also be able to
Penalties show that you acted in a responsible manner and took
The following penalties apply to the person or employer steps to avoid the failure.
required to file Form W-2. The penalties apply to both 2. An inconsequential error or omission is not
paper filers and e-filers. considered a failure to include correct information. An
inconsequential error or omission is an error that does not
Caution: Employers are responsible for ensuring that prevent or hinder the SSA/IRS from processing the Form
Forms W-2 are furnished to employees and that Forms W-2, from correlating the information required to be shown
W-2 and W-3 are filed with the SSA correctly and on time, on the form with the information shown on the payee’s tax
even if the employer contracts with a third party to perform return, or from otherwise putting the form to its intended
these acts. The IRS strongly suggests that the employer’s use. Errors and omissions that are never inconsequential
address, not the third party’s address, be the address on are those relating to:
record with the IRS. This will ensure that you remain • A TIN,
informed of tax matters involving your business because • A payee’s surname, and
the IRS will correspond to the employer’s address of • Any money amounts.
record if there are any issues with an account. If you

General Instructions for Forms W-2 and W-3 (2026) 15
3. De minimis rule for corrections. Even though you • A dollar amount (except as provided above with respect
cannot show reasonable cause, the penalty for failure to to the safe harbor for de minimis dollar amount errors);
file correct Forms W-2 will not apply to a certain number of • A significant item in a payee’s address; and
returns if you: • The appropriate form for the information provided, such
• Filed those Forms W-2 on or before the required filing as whether the form is an acceptable substitute for the
date, official IRS form.
• Either failed to include all of the information required on See Exceptions to the penalty under Failure to file
the form or included incorrect information, and correct information returns by the due date, earlier, for
• Filed corrections of these forms by August 1. additional exceptions to the penalty for failure to furnish
If you meet all of the de minimis rule conditions, the correct payee statements.
penalty for filing incorrect information returns (including Intentional disregard of payee statement
Form W-2) will not apply to the greater of 10 information requirements. If any failure to provide a correct payee
returns (including Form W-2) or one-half of 1% of the total statement (Form W-2) to an employee is due to intentional
number of information returns (including Form W-2) that disregard of the requirements to furnish a correct payee
you are required to file for the calendar year. statement, the penalty is at least $690 per Form W-2 with
4. Forms W-2 issued with incorrect dollar amounts no maximum penalty.
may fall under a safe harbor for certain de minimis errors. Civil damages for fraudulent filing of Forms W-2. If
The safe harbor generally applies if no single amount in you willfully file a fraudulent Form W-2 for payments that
error differs from the correct amount by more than $100 you claim you made to another person, that person may
and no single amount reported for tax withheld differs from be able to sue you for damages. If you are found liable,
the correct amount by more than $25. you may have to pay $5,000 or more in damages. You may
If the safe harbor applies, you will not have to correct also be subject to criminal sanctions.
the Form W-2 to avoid penalties. However, if the payee
elects for the safe harbor not to apply, you may have to Specific Instructions for Form W-2
issue a corrected return to avoid penalties. For more
information, see Regulations section 301.6721-1(d). How to complete Form W-2. Form W-2 is a multipart
Small businesses. For purposes of the lower form. Ensure all copies are legible. Do not print Forms
maximum penalties shown under Failure to file correct W-2 (Copy A) on double-sided paper.
information returns by the due date, earlier, you are a Send Copy A to the SSA; Copy 1, if required, to your
small business if your average annual gross receipts for state, city, or local tax department; and Copies B, C, and 2
the 3 most recent tax years (or for the period that you were to your employee. Keep a copy of Copy A, and a copy of
in existence, if shorter) ending before the calendar year in Form W-3, with your records for at least 4 years.
which the Forms W-2 were due are $5 million or less. Enter the information on Form W-2 using black ink in
Intentional disregard of filing requirements. If any 12-point Courier font. Copy A is read by machine and
failure to timely file a correct Form W-2 is due to must be typed clearly with no corrections made to the
intentional disregard of the filing or correct information entries and with no entries exceeding the size of the
requirements, the penalty is at least $690 per Form W-2 boxes. Entries completed by hand, in script or italic fonts
with no maximum penalty. are discouraged. Colors other than black cannot be read
Failure to furnish correct payee statements. If you fail by the machines. Make all dollar entries on Copy A
to provide correct payee statements (Forms W-2) to your without the dollar sign and comma but with the decimal
employees and cannot show reasonable cause, you may point (00000.00). Show the cents portion of the money
be subject to a penalty as provided under section 6722. amounts. If a box does not apply, leave it blank.
The penalty applies if you fail to provide the statement by Send the whole Copy A page of Form W-2 with Form
February 1, 2027, if you fail to include all information W-3 to the SSA even if one of the Forms W-2 on the page
required to be shown on the statement, or if you include is blank or void. Do not staple Forms W-2 together or to
incorrect information on the statement. Form W-3. File Forms W-2 either alphabetically by
The amount of the penalty is based on when you employees’ last names or numerically by employees’
furnish the correct payee statement. This penalty is an SSNs.
additional penalty and is applied in the same manner, and Also see the Caution under How To Get Forms and
with the same amounts, as in Failure to file correct Publications.
information returns by the due date, earlier. Calendar year basis. The entries on Form W-2 must be
Exceptions to the penalty. An inconsequential error based on wages paid during the calendar year. Use Form
or omission is not considered a failure to include correct W-2 for the correct tax year. For example, if the employee
information. An inconsequential error or omission is an worked from December 13, 2026, through December 26,
error that cannot reasonably be expected to prevent or 2026, and the wages for that period were paid on January
hinder the payee from timely receiving correct information 1, 2027, include those wages on the 2027 Form W-2.
and reporting it on their income tax return or from
otherwise putting the statement to its intended use. Errors Multiple forms. If necessary, you can issue more than
and omissions that are never inconsequential are those one Form W-2 to an employee. For example, you may
relating to: need to report more than four coded items in box 12 or
you may want to report other compensation on a second
form. If you issue a second Form W-2, complete boxes a,

16 General Instructions for Forms W-2 and W-3 (2026)
b, c, d, e, and f with the same information as on the first Box b—Employer identification number (EIN). Show
Form W-2. Show any items that were not included on the the EIN assigned to you by the IRS (00-0000000). This
first Form W-2 in the appropriate boxes. should be the same number that you used on your federal
If you need to issue an additional Form(s) W-2 to report employment tax returns (Forms 941, 943, 944, CT-1, or
more than four coded items in box 12, the additional Schedule H (Form 1040)). Do not truncate your EIN. See
Form(s) W-2 is included in the number of information Regulations section 31.6051-1(a)(1)(i)(A) and
returns for the purpose of determining whether you must 301.6109-4(b)(2)(iv). Do not use a prior owner’s EIN. If
e-file. For more information, see E-filing, earlier. you do not have an EIN when filing Forms W-2, enter
Do not report the same federal, American Samoa, “Applied For” in box b; do not use your SSN. You can get
CNMI, Guam, or U.S. Virgin Islands tax data to the SSA an EIN by applying online at IRS.gov/EIN or by filing Form
on more than one Copy A. SS-4, Application for Employer Identification Number. Also
see Agent reporting.
Tip: For each Form W-2 showing an amount in box 3 or 7, Box c—Employer’s name, address, and ZIP code.
make certain that box 5 equals or exceeds the sum of This entry should be the same as shown on your Forms
boxes 3 and 7. 941, 943, 944, CT-1, or Schedule H (Form 1040). The
VOID. Check this box when an error is made on Form U.S. Postal Service recommends that no commas or
W-2 and you are voiding it because you are going to periods be used in return addresses. Also see Agent
complete a new Form W-2. Do not include any amounts reporting.
shown on “VOID” forms in the totals you enter on Form Box d—Control number. You may use this box to
W-3. See Corrections. identify individual Forms W-2. You do not have to use this
Box a—Employee’s social security number. Enter the box.
number shown on the employee’s social security card. Boxes e and f—Employee’s name and address. Enter
If the employee does not have a card, they should the name as shown on your employee’s social security
apply for one by completing Form SS-5, Application for a card (first name, middle initial, last name). If the name
Social Security Card. The SSA lets you verify employee does not fit in the space allowed on the form, you may
names and SSNs online. For information about these free show the first and middle name initials and the full last
services, visit the Employer W-2 Filing Instructions & name. It is especially important to report the exact last
Information website at SSA.gov/employer. If you have name of the employee. If you are unable to determine the
questions about using these services, call 800-772-6270 correct last name, use of the SSA’s Social Security
(toll free) to speak with an employer reporting technician Number Verification System may be helpful.
at the SSA. Separate parts of a compound name with either a
If the employee has applied for a card but the number is hyphen or a blank space. Do not join them into a single
not received in time for filing, enter “Applied For” in box a word. Include all parts of a compound name in the
on paper Forms W-2 filed with the SSA. If e-filing, enter appropriate name field. For example, for the name “Jessie
zeros (000-00-0000 if creating forms online or 000000000 R Smith-Jones,” enter “Smith-Jones” or “Smith Jones” in
if uploading a file). the last name field.
Ask the employee to inform you of the number and If the name has changed, the employee must get a
name as they are shown on the social security card when corrected social security card from any SSA office. Use
it is received. Then correct your previous report by filing the name on the original card until you see the corrected
Form W-2c showing the employee’s SSN. If the employee card.
needs to change their name from that shown on the card, Do not show titles or academic degrees, such as “Dr.,”
the employee should call the SSA at 800-772-1213. “RN,” or “Esq.,” at the beginning or end of the employee’s
If you do not provide the correct employee name and name. Generally, do not enter “Jr.,” “Sr.,” or other suffix in
SSN on Form W-2, you may owe a penalty unless you the “Suff.” box on Copy A unless the suffix appears on the
have reasonable cause. For more information, see Pub. card. However, the SSA still prefers that you do not enter
1586, Reasonable Cause Regulations & Requirements for the suffix on Copy A.
Missing and Incorrect Name/TINs on Information Returns. Include in the address the number, street, and
ITINs for aliens. Do not accept an ITIN in place of an apartment or suite number (or P.O. box number if mail is
SSN for employee identification or for work. An ITIN is not delivered to a street address). The U.S. Postal Service
only available to resident and nonresident aliens who are recommends that no commas or periods be used in
not eligible for U.S. employment and need identification for delivery addresses. For a foreign address, give the
other tax purposes. You can identify an ITIN because it is information in the following order: city, province or state,
a nine-digit number formatted like an SSN beginning with and country. Follow the country’s practice for entering the
the number “9” and with a number in one of the following postal code. Do not abbreviate the country name.
ranges in the fourth and fifth digits: 50–65, 70–88, 90–92,
and 94–99 (for example, 9NN-70-NNNN). An individual Box 1—Wages, tips, other compensation. Show the
with an ITIN who later becomes eligible to work in the total taxable wages, tips, and other compensation that you
United States must obtain an SSN. paid to your employee during the year. However, do not
include elective deferrals (such as employee contributions
Caution: Do not auto-populate an ITIN into box a. to a section 401(k) or 403(b) plan) except section 501(c)
(18) contributions. Include the following.

General Instructions for Forms W-2 and W-3 (2026) 17
1. Total wages, bonuses (including signing bonuses), 19. Employer contributions to an HSA if includible in the
prizes, and awards paid to employees during the year. income of the employee. See Health savings account
See Calendar year basis. (HSA).
2. Total noncash payments, including certain fringe 20. Amounts includible in income under section 409A
benefits. See Fringe benefits. from an NQDC because the amounts are no longer
3. Total tips reported by the employee to the employer subject to a substantial risk of forfeiture and were not
(not allocated tips). previously included in income. See Nonqualified deferred
compensation plans under Special Reporting Situations
4. Certain employee business expense
for Form W-2.
reimbursements. See Employee business expense
reimbursements. 21. Nonqualified moving expenses and expense
reimbursements. See Moving expenses.
5. The cost of accident and health insurance
premiums for 2%-or-more shareholder-employees paid by 22. Payments made to former employees while they are
an S corporation. on active duty in the U.S. Armed Forces or other
uniformed services.
6. Taxable benefits from a section 125 (cafeteria) plan
if the employee chooses cash. 23. All other compensation, including certain
scholarship and fellowship grants. See Scholarship and
7. Employee contributions to an Archer MSA.
fellowship grants. Other compensation includes taxable
8. Employer contributions to an Archer MSA if amounts that you paid to your employee from which
includible in the income of the employee. See Archer federal income tax was not withheld. You may show other
MSA. compensation on a separate Form W-2. See Multiple
9. Employer contributions for qualified long-term care forms.
services to the extent that such coverage is provided 24. Salary reduction contributions made to a Roth IRA
through a flexible spending or similar arrangement. pursuant to a SEP arrangement or SIMPLE IRA plan. See
10. Taxable cost of group-term life insurance in excess SEP arrangements and SIMPLE IRA plans.
of $50,000. See Group-term life insurance.
Box 2—Federal income tax withheld. Show the total
11. Unless excludable under Educational assistance
federal income tax withheld from the employee’s wages
programs, payments for non-job-related education
for the year. Include the 20% excise tax withheld on
expenses or for payments under a nonaccountable plan.
excess parachute payments. See Golden parachute
See Pub. 970.
payments.
12. The amount includible as wages because you paid
For Forms W-2AS, W-2CM, W-2GU, or W-2VI, show
your employee’s share of social security and Medicare
the total American Samoa, CNMI, Guam, or U.S. Virgin
taxes (or railroad retirement taxes, if applicable). See
Islands income tax withheld.
Employee’s social security and Medicare taxes (or railroad
retirement taxes, if applicable) paid by employer. If you Box 3—Social security wages. Show the total wages
also paid your employee’s income tax withholding, treat paid (before payroll deductions) subject to employee
the grossed-up amount of that withholding as social security tax but not including social security tips and
supplemental wages and report those wages in boxes 1, allocated tips. If reporting these amounts in a subsequent
3, 5, and 7. (Use box 14a if railroad retirement taxes year (due to lapse of risk of forfeiture), the amount must
apply.) No exceptions to this treatment apply to household be adjusted by any gain or loss. See Box 7—Social
or agricultural wages. security tips and Box 8—Allocated tips. Generally,
13. Designated Roth contributions made under a noncash payments are considered to be wages. Include
section 401(k) plan, a section 403(b) salary reduction employee business expense reimbursements and moving
agreement, or a governmental section 457(b) plan. See expenses reported in box 1. If you paid the employee’s
Designated Roth contributions. share of social security and Medicare taxes rather than
deducting them from wages, see Employee’s social
14. Distributions to an employee or former employee security and Medicare taxes (or railroad retirement taxes,
from an NQDC plan (including a rabbi trust) or a if applicable) paid by employer. The total of boxes 3 and 7
nongovernmental section 457(b) plan. cannot exceed $184,500 (2026 maximum social security
15. Amounts includible in income under section 457(f) wage base).
because the amounts are no longer subject to a Report in box 3 elective deferrals to certain qualified
substantial risk of forfeiture. cash or deferred compensation arrangements and to
16. Payments to statutory employees who are subject to retirement plans described in box 12 (codes D, E, F, G,
social security and Medicare taxes but not subject to and S) even though the deferrals are not includible in
federal income tax withholding must be shown in box 1 as box 1. Also report in box 3 designated Roth contributions
other compensation. See Statutory employee. made under a section 401(k) plan, under a section 403(b)
17. Cost of current insurance protection under a salary reduction agreement, or under a governmental
compensatory split-dollar life insurance arrangement. section 457(b) plan described in box 12 (codes AA, BB,
18. Employee contributions to a health savings account and EE).
(HSA). Amounts deferred (plus earnings or less losses) under
a section 457(f) or nonqualified plan or nongovernmental
section 457(b) plan must be included in boxes 3 and/or 5

18 General Instructions for Forms W-2 and W-3 (2026)
as social security and/or Medicare wages as of the later of social security and Medicare taxes (or railroad retirement
when the services giving rise to the deferral are performed taxes, if applicable) paid by employer.
or when there is no substantial forfeiture risk of the rights For more information on Additional Medicare Tax, go to
to the deferred amount. Include both elective and IRS.gov/ADMTfaqs.
nonelective deferrals for purposes of nongovernmental
section 457(b) plans. Box 7—Social security tips. Show the tips that the
employee reported to you even if you did not have enough
Wages reported in box 3 also include the following. employee funds to collect the social security tax for the
• Signing bonuses an employer pays for signing or tips. The total of boxes 3 and 7 should not be more than
ratifying an employment contract. See Rev. Rul. 2004-109,
$184,500 (the maximum social security wage base for
2004-50 I.R.B. 958, available at IRS.gov/irb/
2026). Report all tips in box 1 along with wages and other
2004-50_IRB#RR-2004-109.
compensation. Also include any tips reported in box 7 in
• Taxable cost of group-term life insurance over $50,000 box 5.
included in box 1. See Group-term life insurance.
• Cost of accident and health insurance premiums for Box 8—Allocated tips (not applicable to Forms
2%-or-more shareholder-employees paid by an S W-2AS, W-2CM, W-2GU, or W-2VI). If you operate a
corporation, but only if not excludable under section large food or beverage establishment, show the tips
3121(a)(2)(B). allocated to the employee. See the Instructions for Form
• Employee and nonexcludable employer contributions to 8027, Employer’s Annual Information Return of Tip
an MSA or HSA. However, do not include employee Income and Allocated Tips. Do not include this amount in
contributions to an HSA that were made through a box 1, 3, 5, or 7.
cafeteria plan. See Archer MSA and Health savings Box 10—Dependent care benefits (not applicable to
account (HSA). Forms W-2AS, W-2CM, W-2GU, or W-2VI). Show the
• Salary reduction contributions under a SEP total dependent care benefits under a dependent care
arrangement or SIMPLE IRA plan. See SEP arrangements assistance program (section 129) paid or incurred by you
and SIMPLE IRA plans. for your employee. Include the fair market value (FMV) of
• Adoption benefits. See Adoption benefits. care in a daycare facility provided or sponsored by you for
Box 4—Social security tax withheld. Show the total your employee and amounts paid or incurred for
employee social security tax (not your share) withheld, dependent care assistance in a section 125 (cafeteria)
including social security tax on tips. For 2026, the amount plan. Report all amounts paid or incurred (regardless of
should not exceed $11,439 ($184,500 × 6.2%). Include any employee forfeitures), including those in excess of the
only taxes withheld (or paid by you for the employee) for $5,000 exclusion. This may include (a) the FMV of
2026 wages and tips. If you paid your employee’s share, benefits provided in kind by the employer, (b) an amount
see Employee’s social security and Medicare taxes (or paid directly to a daycare facility by the employer or
railroad retirement taxes, if applicable) paid by employer. reimbursed to the employee to subsidize the benefit, or (c)
benefits from the pretax contributions made by the
Box 5—Medicare wages and tips. The wages and tips employee under a section 125 dependent care flexible
subject to Medicare tax are the same as those subject to spending account. Include any amounts over your plan’s
social security tax (boxes 3 and 7) except that there is no exclusion in boxes 1, 3, and 5. For more information, see
wage base limit for Medicare tax. Enter the total Medicare Pub. 15-B.
wages and tips in box 5. Be sure to enter tips that the
employee reported even if you did not have enough Tip: An employer that amends its cafeteria plan to
employee funds to collect the Medicare tax for those tips. provide a grace period for dependent care assistance may
See Box 3—Social security wages for payments to report continue to rely on Notice 89-111 by reporting in box 10
in this box. If you paid your employee’s share of taxes, see the salary reduction amount elected by the employee for
Employee’s social security and Medicare taxes (or railroad the year for dependent care assistance (plus any
retirement taxes, if applicable) paid by employer. employer matching contributions attributable to
If you are a federal, state, or local governmental agency dependent care). Also see Notice 2005-42, 2005-23 I.R.B.
with employees paying only Medicare tax, enter the 1204, available at IRS.gov/irb/
Medicare wages in this box. See Government employers. 2005-23_IRB#NOT-2005-42, and Notice 2005-61,
Example of how to report social security and 2005-39 I.R.B. 607, available at IRS.gov/irb/
Medicare wages. You paid your employee $199,750 in 2005-39_IRB#NOT-2005-61.
wages. Enter in box 3 (social security wages) 184500.00, Box 11—Nonqualified plans. The purpose of box 11 is
but enter in box 5 (Medicare wages and tips) 199750.00. for the SSA to determine if any part of the amount
There is no limit on the amount reported in box 5. If the reported in box 1 or boxes 3 and/or 5 was earned in a prior
amount of wages paid was $184,500 or less, the amounts year. The SSA uses this information to verify that they
entered in boxes 3 and 5 will be the same. have properly applied the social security earnings test and
Box 6—Medicare tax withheld. Enter the total paid the correct amount of benefits.
employee Medicare tax (including any Additional Report distributions to an employee from a nonqualified
Medicare Tax) withheld. Do not include your share. plan or nongovernmental section 457(b) plan in box 11.
Include only tax withheld for 2026 wages and tips. If you Also report these distributions in box 1. Make only one
paid your employee’s share of the taxes, see Employee’s entry in this box. Distributions from governmental section

General Instructions for Forms W-2 and W-3 (2026) 19
457(b) plans must be reported on Form 1099-R, not in Even if only one item is entered, you must use the IRS
box 1 of Form W-2. code designated for that item. Enter the code using a
Under nonqualified plans or nongovernmental 457(b) capital letter(s). Use decimal points but not dollar signs or
plans, deferred amounts that are no longer subject to a commas. For example, if you are reporting $5,300.00 in
substantial risk of forfeiture are reported even if not elective deferrals under a section 401(k) plan, the entry
distributed. Report these amounts in boxes 3 (up to the would be D 5300.00 (not A 5300.00 even though it is the
social security wage base) and 5. Do not report in box 11 first or only entry in this box). Report the IRS code to the
deferrals included in boxes 3 and/or 5 and deferrals for left of the vertical line in boxes 12a through 12d and the
current-year services (such as those with no risk of money amount to the right of the vertical line.
forfeiture). See the Form W-2 Reference Guide for Box 12 Codes.
The detailed instructions for each code are next.
Caution: If you made distributions and are also reporting
Code A—Uncollected social security or RRTA tax
any deferrals in boxes 3 and/or 5, do not complete box 11.
on tips. Show the employee social security or Railroad
See Pub. 957, Reporting Back Pay and Special Wage
Retirement Tax Act (RRTA) tax on all of the employee’s
Payments to the Social Security Administration, and Form
tips that you could not collect because the employee did
SSA-131, Employer Report of Special Wage Payments,
not have enough funds from which to deduct it. Do not
for instructions on reporting these and other kinds of
include this amount in box 4.
compensation earned in prior years. However, do not file
Form SSA-131 if this situation applies and the Code B—Uncollected Medicare tax on tips. Show
employee was not 61 years old or more during the the employee Medicare tax or RRTA Medicare tax on tips
tax year for which you are filing Form W-2. that you could not collect because the employee did not
have enough funds from which to deduct it. Do not show
Unlike qualified plans, NQDC plans do not meet the any uncollected Additional Medicare Tax. Do not include
qualification requirements for tax-favored status for this this amount in box 6.
purpose. NQDC plans include those arrangements
Code C—Taxable cost of group-term life insurance
traditionally viewed as deferring the receipt of current
over $50,000. Show the taxable cost of group-term life
compensation. Accordingly, welfare benefit plans, stock
insurance coverage over $50,000 provided to your
option plans, and plans providing dismissal pay,
employee (including a former employee). See Group-term
termination pay, or early retirement pay are generally not
life insurance. Also include this amount in boxes 1, 3 (up
NQDC plans.
to the social security wage base), and 5. Include the
Report distributions from NQDC or section 457 plans to amount in box 14a if you are a railroad employer.
beneficiaries of deceased employees on Form Codes D through H, S, Y, AA, BB, and EE. Use these
1099-MISC, not on Form W-2. codes to show elective deferrals and designated Roth
Military employers must report military retirement contributions made to the plans listed. Do not report
payments on Form 1099-R. amounts for other types of plans. See the example for
reporting elective deferrals under a section 401(k) plan,
Tip: Do not report special wage payments, such as later.
accumulated sick pay or vacation pay, in box 11. For more
The amount reported as elective deferrals and
information on reporting special wage payments, see Pub.
designated Roth contributions is only the part of the
957.
employee’s salary (or other compensation) that they did
Box 12—Codes. Complete and code this box for all not receive because of the deferrals or designated Roth
items described below. Note that the codes do not relate contributions. Only elective deferrals and designated Roth
to where they should be entered in boxes 12a through 12d contributions should be reported in box 12 for all coded
on Form W-2. For example, if you are only required to plans; except, when using code G for section 457(b)
report code D in box 12, you can enter code D and the plans, include both elective and nonelective deferrals.
amount in box 12a of Form W-2. Report in box 12 any For employees who were 50 years of age or older at
items that are listed as codes A through II. Do not report in any time during the year and made elective deferral and/or
box 12 section 414(h)(2) contributions (relating to certain designated Roth “catch-up” contributions, report the
state or local government plans). Instead, use box 14a for elective deferrals and the elective deferral “catch-up”
these items and any other information that you wish to contributions as a single sum in box 12 using the
give to your employee. For example, union dues and appropriate code and the designated Roth contributions
uniform payments may be reported in box 14a. and designated Roth “catch-up” contributions as a single
sum in box 12 using the appropriate code.
Tip: On Copy A (Form W-2), do not enter more than
four items in box 12. If more than four items need to be Tip: If any elective deferrals, salary reduction amounts, or
reported in box 12, use a separate Form W-2 to report the nonelective contributions under a section 457(b) plan
additional items (but enter no more than four items on during the year are make-up amounts under the
each Copy A (Form W-2)). On all other copies of Form Uniformed Services Employment and Reemployment
W-2 (Copies B, C, etc.), you may enter more than four Rights Act of 1994 (USERRA) for a prior year, you must
items in box 12 when using an approved substitute Form enter the prior-year contributions separately. Beginning
W-2. See Multiple forms. with the earliest year, enter the code, the year, and the
Use the IRS code designated below for the item you amount. For example, elective deferrals of $2,250 for 2024
are entering, followed by the dollar amount for that item.

20 General Instructions for Forms W-2 and W-3 (2026)
and $1,250 for 2025 under USERRA under a section governmental or nongovernmental section 457(b)
401(k) plan are reported in box 12 as follows. deferred compensation plan. Do not report either
D 24 2250.00, D 25 1250.00. A 2026 contribution of section 457(b) or section 457(f) amounts that are subject
$7,000 does not require a year designation; enter it as D to a substantial risk of forfeiture.
7000.00. Report the code (and year for prior-year Code H—Elective deferrals under section 501(c)
USERRA contributions) to the left of the vertical line in (18)(D) tax-exempt organization plan. Be sure to
boxes 12a through 12d. include this amount in box 1 as wages. The employee will
The following are not elective deferrals and may be deduct the amount on their Form 1040 or 1040-SR.
reported in box 14a, but not in box 12. Code J—Nontaxable sick pay. Show any sick pay
• Nonelective employer contributions made on behalf of that was paid by a third party and was not includible in
an employee. income (and not shown in boxes 1, 3, and 5) because the
• After-tax contributions that are not designated Roth employee contributed to the sick pay plan. Do not include
contributions, such as voluntary contributions to a pension nontaxable disability payments made directly by a state.
plan that are deducted from an employee’s pay. See the Code K—20% excise tax on excess golden
box 12 instructions for Code AA—Designated Roth parachute payments (not applicable to Forms
contributions under a section 401(k) plan, Code W-2AS, W-2CM, W-2GU, or W-2VI). If you made excess
BB—Designated Roth contributions under a section golden parachute payments to certain key corporate
403(b) plan, and Code EE—Designated Roth employees, report the 20% excise tax on these payments.
contributions under a governmental section 457(b) plan If the excess payments are considered to be wages,
for reporting designated Roth contributions. report the 20% excise tax withheld as income tax withheld
• Required employee contributions. in box 2.
• Employer matching contributions. Code L—Substantiated employee business
Code D—Elective deferrals under a section 401(k) expense reimbursements. Use this code only if you
cash or deferred arrangement (plan). Also show reimbursed your employee for employee business
deferrals under a SIMPLE retirement account that is part expenses using a per diem or mileage allowance and the
of a section 401(k) arrangement. amount that you reimbursed exceeds the amount treated
as substantiated under IRS rules. See Employee business
Example of reporting excess elective deferrals and expense reimbursements.
designated Roth contributions under a section
401(k) plan. For 2026, Alex (age 45) elected to defer Report in box 12 only the amount treated as
$26,500 under a section 401(k) plan. Alex also made a substantiated (such as the nontaxable part). Include in
designated Roth contribution to the plan of $1,000, and boxes 1, 3 (up to the social security wage base), and 5 the
made a voluntary (non-Roth) after-tax contribution of part of the reimbursement that is more than the amount
$600. In addition, the employer, on Alex’s behalf, made a treated as substantiated. Report the unsubstantiated
qualified nonelective contribution of $2,000 to the plan amounts in box 14a if you are a railroad employer.
and a nonelective profit-sharing employer contribution of Code M—Uncollected social security or RRTA tax
$3,000. on taxable cost of group-term life insurance over
$50,000 (for former employees). If you provided your
Even though the 2026 limit for elective deferrals and
former employees (including retirees) more than $50,000
designated Roth contributions is $24,500, Alex’s total
of group-term life insurance coverage for periods during
elective deferral amount of $26,500 is reported in box 12
which an employment relationship no longer exists, enter
with code D (D 26500.00). The designated Roth
the amount of uncollected social security or RRTA tax on
contribution is reported in box 12 with code AA (AA
the coverage in box 12. Do not include this amount in
1000.00). The employer must separately report the actual
box 4. Also see Group-term life insurance.
amounts of $26,500 and $1,000 in box 12 with the
appropriate codes. The amount deferred in excess of the Code N—Uncollected Medicare tax on taxable cost
limit is not reported in box 1. The return of excess elective of group-term life insurance over $50,000 (for former
deferrals and excess designated Roth contributions, employees). If you provided your former employees
including earnings on both, is reported on Form 1099-R. (including retirees) more than $50,000 of group-term life
insurance coverage for periods during which an
The $600 voluntary after-tax contribution may be employment relationship no longer exists, enter the
reported in box 14a (this is optional) but not in box 12. The amount of uncollected Medicare tax or RRTA Medicare
$2,000 qualified nonelective contribution and the $3,000 tax on the coverage in box 12. Do not show any
nonelective profit-sharing employer contribution are not uncollected Additional Medicare Tax. Do not include this
required to be reported on Form W-2, but may be reported amount in box 6. Also see Group-term life insurance.
in box 14a. Code P—Excludable moving expense
Check the “Retirement plan” box in box 13. reimbursements paid directly to a member of the U.S.
Code E—Elective deferrals under a section 403(b) Armed Forces or intelligence community. The
salary reduction agreement. exclusion for qualified moving expense reimbursements
Code F—Elective deferrals under a section 408(k) applies only to members of the U.S. Armed Forces on
(6) salary reduction SEP (this includes elective active duty who move pursuant to a military order and
deferrals made to a Roth SEP IRA). incident to a permanent change of station, or an employee
Code G—Elective deferrals and employer or new appointee of the intelligence community.
contributions (including nonelective deferrals) to any

General Instructions for Forms W-2 and W-3 (2026) 21
Show the total moving expense reimbursements that amounts deferred) that are includible in income under
you paid directly to your employee for qualified section 409A because the NQDC plan fails to satisfy the
(deductible) moving expenses. See Moving expenses. requirements of section 409A. Do not include amounts
Code Q—Nontaxable combat pay. If you are a properly reported on a Form 1099-MISC, corrected Form
military employer, report any nontaxable combat pay in 1099-MISC, Form W-2, or Form W-2c for a prior year. Also
box 12. do not include amounts that are considered to be subject
Code R—Employer contributions to an Archer to a substantial risk of forfeiture for purposes of section
MSA. Show any employer contributions to an Archer 409A. For more information, see Regulations sections
MSA. See Archer MSA. 1.409A-1, -2, -3, and -6; and Notice 2008-115.
Code S—Employee salary reduction contributions The amount reported in box 12 using code Z is also
under a section 408(p) SIMPLE plan (this includes reported in box 1 and is subject to an additional tax
salary reduction contributions made to a Roth reported on the employee’s Form 1040 or 1040-SR. See
SIMPLE IRA). Show deferrals under a section 408(p) Nonqualified deferred compensation plans under Special
salary reduction SIMPLE retirement account. However, if Reporting Situations for Form W-2.
the SIMPLE plan is part of a section 401(k) arrangement, For information regarding correcting section 409A
use code D. If you are reporting prior-year contributions errors and related reporting, see Notice 2008-113, Notice
under USERRA, see the TIP above Code D under Box 2010-6, and Notice 2010-80.
12—Codes. Code AA—Designated Roth contributions under a
Code T—Adoption benefits. Show the total that you section 401(k) plan. Use this code to report designated
paid or reimbursed for qualified adoption expenses Roth contributions under a section 401(k) plan. Do not use
furnished to your employee under an adoption assistance this code to report elective deferrals under code D. See
program. Also include adoption benefits paid or Designated Roth contributions.
reimbursed from the pretax contributions made by the Code BB—Designated Roth contributions under a
employee under a section 125 (cafeteria) plan. However, section 403(b) plan. Use this code to report designated
do not include adoption benefits forfeited from a section Roth contributions under a section 403(b) plan. Do not
125 (cafeteria) plan. Report all amounts including those in use this code to report elective deferrals under code E.
excess of the $17,670 exclusion. For more information, See Designated Roth contributions.
see Adoption benefits.
Code DD—Cost of employer-sponsored health
Code V—Income from the exercise of nonstatutory coverage. Use this code to report the cost of
stock option(s). Show the spread (that is, the fair market employer-sponsored health coverage. The amount
value (FMV) of stock over the exercise price of option(s) reported with code DD is not taxable. Additional
granted to your employee with respect to that stock) from reporting guidance, including information about the
your employee’s (or former employee’s) exercise of transitional reporting rules that apply, is available on
nonstatutory stock option(s). Include this amount in boxes IRS.gov at Affordable Care Act (ACA) Tax Provisions.
1, 3 (up to the social security wage base), and 5. If you are
Code EE—Designated Roth contributions under a
a railroad employer, do not include this amount in box 14a
governmental section 457(b) plan. Use this code to
for railroad employees covered by RRTA. For more
report designated Roth contributions under a
information, see For employees covered by RRTA tax
governmental section 457(b) plan. Do not use this code to
above. report elective deferrals under code G. See Designated
This reporting requirement does not apply to the Roth contributions.
exercise of a statutory stock option, or the sale or Code FF—Permitted benefits under a qualified
disposition of stock acquired pursuant to the exercise of a small employer health reimbursement arrangement.
statutory stock option. For more information about the Use this code to report the total amount of permitted
taxability of employee stock options, see Pub. 15-B. benefits under a QSEHRA. The maximum reimbursement
Code W—Employer contributions to a health for an eligible employee under a QSEHRA for 2026 is
savings account (HSA). Show any employer $6,450 ($13,100 if it also provides reimbursements for
contributions (including amounts the employee elected to family members).
contribute using a section 125 (cafeteria) plan) to an HSA. Report the amount of payments and reimbursements
See Health savings account (HSA). the employee is entitled to receive under the QSEHRA for
Code Y—Deferrals under a section 409A the calendar year, not the amount the employee actually
nonqualified deferred compensation plan. It is not receives. For example, a QSEHRA provides a permitted
necessary to show deferrals in box 12 with code Y. For benefit of $3,000. If the employee receives
more information, see Notice 2008-115, 2008-52 I.R.B. reimbursements of $2,000, report a permitted benefit of
1367, available at IRS.gov/irb/ $3,000 in box 12 with code FF.
2008-52_IRB#NOT-2008-115. However, if you report
these deferrals, show current-year deferrals, including If your QSEHRA provides benefits that vary based on
earnings during the year on current-year and prior-year the number of family members covered under the
deferrals. See Nonqualified deferred compensation plans arrangement or their ages and an eligible employee
under Special Reporting Situations for Form W-2. receives no payments or reimbursements and provides no
proof of minimum essential coverage (MEC), report the
Code Z—Income under a nonqualified deferred
highest value permitted benefits that the QSEHRA
compensation plan that fails to satisfy section 409A.
provides. If the employee later provides proof of MEC
Enter all amounts deferred (including earnings on

22 General Instructions for Forms W-2 and W-3 (2026)
establishing eligibility for a lesser value permitted benefit, gross income from qualified equity grants under section
report this lesser value permitted benefit on Form W-2. 83(i)(1)(A) for the calendar year. See Qualified equity
Do not include carryover amounts from prior years in grants under section 83(i) for more information.
the permitted benefit. Code HH—Aggregate deferrals under section 83(i)
elections as of the close of the calendar year. Report
You may need to calculate a prorated permitted benefit
the aggregate amount of income deferred under section
under some circumstances.
83(i) elections as of the close of the calendar year.
• If your QSEHRA provides a permitted benefit prorated
by month for employees not eligible for the full year, report Code II—Medicaid waiver payments excluded from
the prorated permitted benefit. For example, a QSEHRA gross income under Notice 2014-7. Report the amount
provides a permitted benefit of $3,000 prorated by the of Medicaid waiver payments not reported in box 1. See
number of months the employee is eligible. If an employee Medicaid waiver payments for more information.
becomes eligible on May 1, the employee’s permitted Code TA—Employer contributions under a section
benefit is $2,000 ($3,000 x 8/12) for the calendar year. 128 Trump account contribution program paid to a
The employer reports the permitted benefit of $2,000 for Trump account of an employee or a dependent of an
that employee in box 12 using code FF. employee. (Forms W-2AS, W-2CM, W-2GU, or W-2VI
• If your QSEHRA is not based on a calendar year, should check with the respective territory for
prorate the permitted benefit for each part of the applicability.) Beginning July 4, 2026, employers may
QSEHRA’s plan year that falls within the calendar year. contribute up to $2,500 a year, toward the $5,000
Report the sum of the prorated permitted benefits for the contribution limit to the Trump account of an employee or
two portions of the calendar year. For example, a of a dependent of an employee, and the amount will be
non-calendar-year QSEHRA has a plan year that begins excluded from the gross income of the employee if paid
on April 1 and ends on March 31 of the following year. pursuant to a Trump account contribution program. For
From April 1, 2025, through March 31, 2026, the QSEHRA more information about employer contributions to Trump
provides a permitted benefit of $2,000. From April 1, 2026, accounts, see Pub. 15-A.
through March 31, 2027, the QSEHRA provides a Code TP—Total amount of cash tips reported to the
permitted benefit of $3,000. The employer reports a employer. (Forms W-2AS, W-2CM, W-2GU, or W-2VI
permitted benefit of $2,750 (($2,000 x 3/12) + ($3,000 x should check with the respective territory for
9/12)) for calendar year 2026. applicability.) Report the total amount of cash tips
reported to the employer. Tips are still generally subject to
You may also have to follow special reporting rules for
federal income tax withholding and both the employer
certain taxable reimbursements.
share and employee share of social security tax and
• If an employee who failed to have MEC for 1 or more Medicare tax if the tips received are $20 or more per
months during the year mistakenly received
month. You must also list an occupation code in
reimbursements for expenses incurred in 1 of those
months, those reimbursements are taxable to the box 14b—Treasury Tipped Occupation Code(s).
employee. Report the taxable reimbursement as other Code TT—Total amount of qualified overtime
compensation in box 1, but not in box 3 or 5. The taxable compensation. (Forms W-2AS, W-2CM, W-2GU, or
reimbursements are not wages for income, social security, W-2VI should check with the respective territory for
or Medicare tax, so do not withhold these taxes. Report applicability.) Qualified overtime is compensation that is
the permitted benefit that you would have reported for the paid to an individual required under section 7 of the Fair
employee as though there was no failure to have MEC. If Labor Standards Act (FLSA) of 1938 that is more than the
you discover the lapse in MEC after filing with the SSA, regular rate at which the individual is employed. For
furnish the employee a correction on Form W-2c and file example, only the “half” portion of “time-and-a-half”
the Form W-2c with the SSA. compensation would be reported using code TT. Overtime
• If your QSEHRA provides for taxable reimbursements of compensation is still generally subject to federal income
either (a) over-the-counter drugs bought without a tax withholding and both the employer share and
prescription, or (b) premiums paid on a pretax basis for employee share of social security tax and Medicare tax.
coverage under a group health plan sponsored by the For more information about overtime compensation, go to
employer of the employee’s spouse, include the amount of dol.gov/agencies/whd/overtime.
the taxable reimbursements in boxes 1, 3, and 5 and treat Box 13—Checkboxes. Check all boxes that apply.
as wages for purposes of income, social security, and Statutory employee. Check this box for statutory
Medicare taxes. Report the permitted benefit the employees whose earnings are subject to social security
employee is entitled to receive under the QSEHRA for the and Medicare taxes but not subject to federal income tax
calendar year in box 12 using code FF. Although a part of withholding. Do not check this box for common-law
the permitted benefit is a taxable reimbursement, that employees. There are workers who are independent
does not change the amount you report in box 12 with contractors under the common-law rules but are treated
code FF. by statute as employees. They are called “statutory
For more details on reporting the total amount of employees.”
QSEHRA permitted benefits, see Notice 2017-67, Q&A 57 1. A driver who distributes beverages (other than milk)
through 63, 2017-47 I.R.B. 517 at IRS.gov/irb/ or meat, vegetable, fruit, or bakery products; or who picks
2017-47_IRB#NOT-2017-67. up and delivers laundry or dry cleaning, if the driver is your
Code GG—Income from qualified equity grants agent or is paid on commission.
under section 83(i). Report the amount includible in

General Instructions for Forms W-2 and W-3 (2026) 23
2. A full-time life insurance sales agent whose be reported here or on a separate statement to your
principal business activity is selling life insurance or employee.
annuity contracts, or both, primarily for one life insurance You may also use this box for any other information that
company. you want to give to your employee. Label each item.
3. An individual who works at home on materials or Examples include state disability insurance taxes
goods that you supply and that must be returned to you or withheld, union dues, uniform payments, health insurance
to a person you name, if you also furnish specifications for premiums deducted, nontaxable income, educational
the work to be done. assistance payments, or a minister’s parsonage allowance
4. A full-time traveling or city salesperson who works and utilities. In addition, you may enter the following
on your behalf and turns in orders to you from contributions to a pension plan: (a) nonelective employer
wholesalers, retailers, contractors, or operators of hotels, contributions made on behalf of an employee, (b)
restaurants, or other similar establishments. The goods voluntary after-tax contributions (but not designated Roth
sold must be merchandise for resale or supplies for use in contributions) that are deducted from an employee’s pay,
the buyer’s business operation. The work performed for (c) required employee contributions, and (d) employer
you must be the salesperson’s principal business activity. matching contributions.
If you are reporting prior-year contributions under
For details on statutory employees and common-law
USERRA (see the TIP above Code D under Box
employees, see section 1 in Pub. 15-A.
12—Codes and Uniformed Services Employment and
Retirement plan. Check this box if the employee was Reemployment Rights Act of 1994 (USERRA) make-up
an “active participant” (for any part of the year) in any of amounts to a pension plan), you may report in box 14a
the following. make-up amounts for nonelective employer contributions,
1. A qualified pension, profit-sharing, or stock-bonus voluntary after-tax contributions, required employee
plan described in section 401(a) (including a 401(k) plan). contributions, and employer matching contributions.
2. An annuity plan described in section 403(a). Report such amounts separately for each year.
3. An annuity contract or custodial account described Railroad employers, see Railroad employers for
in section 403(b). amounts reportable in box 14a.
4. A simplified employee pension (SEP) plan Box 14b—Treasury Tipped Occupation Code(s). Use
described in section 408(k). this box to report the Treasury Tipped Occupation Code(s)
5. A SIMPLE retirement account described in section if cash tips are reported in box 12 with code TP. Enter up
408(p). to two code(s) based on the occupation(s) that the tips
were received in. If tips were received in more than two
6. A trust described in section 501(c)(18).
occupations, include the Treasury Tipped Occupation
7. A plan for federal, state, or local government Code for any two of the three or more occupations in
employees or by an agency or instrumentality thereof which tips were received. If any tips were received in a
(other than a section 457(b) plan). nonqualifying occupation, then “000” must be input as one
Generally, an employee is an active participant if of the occupation code(s). See IRS.gov/
covered by (a) a defined benefit plan for any tax year that TippedOccupations for the applicable code(s).
they are eligible to participate in, or (b) a defined Boxes 15 through 20—State and local income tax in-
contribution plan (for example, a section 401(k) plan) for formation (not applicable to Forms W-2AS, W-2CM,
any tax year that employer or employee contributions (or W-2GU, or W-2VI). Use these boxes to report state and
forfeitures) are added to their account. For additional local income tax information. Enter the two-letter
information on employees who are eligible to participate in abbreviation for the name of the state. The employer’s
a plan, contact your plan administrator. For details on the state ID numbers are assigned by the individual states.
active participant rules, see Notice 87-16, 1987-1 C.B. The state and local information boxes can be used to
446; Notice 98-49, 1998-2 C.B. 365; section 219(g)(5); report wages and taxes for two states and two localities.
and Pub. 590-A, Contributions to Individual Retirement Keep each state’s and locality’s information separated by
Arrangements (IRAs). You can find Notice 98-49 on the broken line. If you need to report information for more
page 5 of Internal Revenue Bulletin 1998-38 at than two states or localities, prepare a second Form W-2.
IRS.gov/pub/irs-irbs/irb98-38.pdf. See Multiple forms. Contact your state or locality for
specific reporting information.
Tip: Do not check this box for contributions made to a
nonqualified or section 457(b) plan. Federal employers reporting income taxes paid to the
CNMI under the 5517 agreement, enter the employer’s
See the Form W-2 Box 13 Retirement Plan Checkbox identification number in box 15. Enter the employee’s
Decision Chart. CNMI wages in box 16. Enter the income taxes paid to the
Third-party sick pay. Check this box only if you are a CNMI in box 17. See Federal employers in the CNMI,
third-party sick pay payer filing a Form W-2 for an earlier, for more information.
insured’s employee or are an employer reporting sick pay
payments made by a third party. See section 6 of Pub.
15-A. Specific Instructions for Form W-3
Box 14a—Other. If you included 100% of a vehicle’s How to complete Form W-3. The instructions under
annual lease value in the employee’s income, it must also How to complete Form W-2 generally apply to Form W-3.

24 General Instructions for Forms W-2 and W-3 (2026)
Use black ink for all entries. Scanners cannot read entries social and recreation clubs, and veterans organizations.
if the type is too light. Be sure to send the entire page of For additional examples of 501(c) non-governmental
the Form W-3. organizations, see chapters 3 and 4 of Pub. 557.
State/local non-501c. Check this box if you are a state
Tip: Amounts reported on related employment tax forms or local government or instrumentality. This includes cities,
(for example, Forms W-2, 941, 943, or 944) should agree townships, counties, special-purpose districts, public
with the amounts reported on Form W-3. If there are school districts, or other publicly owned entities with
differences, you may be contacted by the IRS and SSA. governmental authority.
Retain your reconciliation information for future reference. State/local 501c. Check this box if you are a state or
See Reconciling Forms W-2, W-3, 941, 943, 944, CT-1, local government or instrumentality, and you have
and Schedule H (Form 1040). received a determination letter from the IRS indicating that
Box a—Control number. This is an optional box that you you are also a tax-exempt organization under section
may use for numbering the whole transmittal. 501(c)(3).
Box b—Kind of Payer. Check the box that applies to Federal govt. Check this box if you are a federal
you. Check only one box. If you have more than one type government entity or instrumentality.
of Form W-2, send each type with a separate Form W-3. Box b—Third-party sick pay. Check this box if you are a
Note: The “Third-party sick pay” indicator box does not third-party sick pay payer (or are reporting sick pay
designate a separate kind of payer. payments made by a third party) filing Forms W-2 with the
941. Check this box if you file Forms 941 and no other “Third-party sick pay” checkbox in box 13 checked. File a
category applies. A church or church organization should single Form W-3 for the regular and “Third-party sick pay”
check this box even if it is not required to file Forms 941 or Forms W-2. See 941.
944. If you are a railroad employer sending Forms W-2 for Box c—Total number of Forms W-2. Show the number
employees covered under the Railroad Retirement Tax Act of completed individual Forms W-2 that you are
(RRTA), check the “CT-1” box. transmitting with this Form W-3. Do not count “VOID”
Military. Check this box if you are a military employer Forms W-2.
sending Forms W-2 for members of the uniformed
Box d—Establishment number. You may use this box
services.
to identify separate establishments in your business. You
943. Check this box if you are an agricultural employer may file a separate Form W-3, with Forms W-2, for each
and file Form 943 and you are sending Forms W-2 for establishment even if they all have the same EIN; or you
agricultural employees. For nonagricultural employees, may use a single Form W-3 for all Forms W-2 of the same
send their Forms W-2 with a separate Form W-3, checking type.
the appropriate box.
944. Check this box if you file Form 944 (or Formulario Box e—Employer identification number (EIN). Enter
944 (sp), its Spanish-language version), and no other the 9-digit EIN assigned to you by the IRS. The number
category applies. should be the same as shown on your Forms 941, 943,
CT-1. Check this box if you are a railroad employer 944, CT-1, or Schedule H (Form 1040) and in the
sending Forms W-2 for employees covered under the following format: 00-0000000. Do not truncate your EIN.
RRTA. Do not show employee RRTA tax in boxes 3 See Regulations section 31.6051-1(a)(1)(i)(A) and
through 7. These boxes are only for social security and 301.6109-4(b)(2)(iv). Do not use a prior owner’s EIN. See
Medicare information. If you also have employees who are Box h—Other EIN used this year.
subject to social security and Medicare taxes, send that If you do not have an EIN when filing your Form W-3,
group’s Forms W-2 with a separate Form W-3 and check enter “Applied For” in box e, not your social security
the “941” checkbox on that Form W-3. number (SSN), and see Box b—Employer identification
Hshld. emp. Check this box if you are a household number (EIN).
employer sending Forms W-2 for household employees Box f—Employer’s name. Enter the same name as
and you did not include the household employee’s taxes shown on your Forms 941, 943, 944, CT-1, or Schedule H
on Forms 941, 943, or 944. (Form 1040).
Medicare govt. emp. Check this box if you are a U.S.,
state, or local agency filing Forms W-2 for employees Box g—Employer’s address and ZIP code. Enter your
subject only to Medicare tax. See Government employers. address.

Box b—Kind of Employer. Check the box that applies to Box h—Other EIN used this year. If you have used an
you. Check only one box unless the second checked box EIN (including a prior owner’s EIN) on Forms 941, 943,
is “Third-party sick pay.” See Pub. 557, Tax-Exempt Status 944, or CT-1 submitted for 2026 that is different from the
for Your Organization, for information about 501(c)(3) EIN reported on Form W-3 in box e, enter the other EIN
tax-exempt organizations. used. Agents generally report the employer’s EIN in box h.
See Agent reporting.
None apply. Check this box if none of the checkboxes
discussed next apply to you. Employer’s contact person, Employer’s telephone
501c non-govt. Check this box if you are a number, Employer’s fax number, and Employer’s
non-governmental tax-exempt section 501(c) email address. Include this information for use by the
organization. Types of 501(c) non-governmental SSA if any questions arise during processing. The SSA
organizations include private foundations, public charities, will notify the employer by email or postal mail to correct

General Instructions for Forms W-2 and W-3 (2026) 25
and resubmit reports from the information provided on income taxes shown on the Forms W-2 paid to the CNMI
Form W-3. in box 17. See Federal employers in the CNMI, earlier, for
more information.
Caution: Payroll service providers, enter your client’s
information for these fields. Reconciling Forms W-2, W-3, 941, 943, 944,
CT-1, and Schedule H (Form 1040)
Tip: The amounts to enter in boxes 1 through 19,
described next, are totals from only the Forms W-2 Reconcile the amounts shown in boxes 2, 3, 5, and 7 from
(excluding any Forms W-2 marked “VOID”) that you are all 2026 Forms W-3 with their respective amounts from the
sending with this Form W-3. 2026 yearly totals from the quarterly Forms 941 or annual
Forms 943, 944, CT-1 (box 2 only), and Schedule H (Form
Boxes 1 through 8. Enter the totals reported in boxes 1 1040). When there are discrepancies between amounts
through 8 on the Forms W-2. reported on Forms W-2 and W-3 filed with the SSA and on
Box 9. Do not enter an amount in box 9. Forms 941, 943, 944, CT-1, or Schedule H (Form 1040)
filed with the IRS, you will be contacted to resolve the
Box 10—Dependent care benefits (not applicable to discrepancies.
Forms W-2AS, W-2CM, W-2GU, and W-2VI). Enter the
total reported in box 10 on Forms W-2. Caution: To help reduce discrepancies on Forms
Box 11—Nonqualified plans. Enter the total reported in W-2, do the following.
box 11 on Forms W-2. • Report bonuses as wages and as social security and
Medicare wages on Form W-2; and on Forms 941, 943,
Box 12a—Deferred compensation. Enter the total of all
944, and Schedule H (Form 1040).
amounts reported with codes D through H, S, Y, AA, BB,
and EE in box 12 on Forms W-2. Do not enter a code.
• Report both social security and Medicare wages and
taxes separately on Forms W-2 and W-3; and on Forms
Caution: The total of Form W-2 box 12 amounts reported 941, 943, 944, and Schedule H (Form 1040).
with codes A through C, J through R, T through W, Z, DD, • Report social security taxes withheld on Form W-2 in
FF through II, TA, TP, and TT is not reported on Form W-3. box 4, not in box 3.
• Report Medicare taxes withheld on Form W-2 in box 6,
Box 13—For third-party sick pay use only. Leave this not in box 5.
box blank. See Form 8922. • Do not report a nonzero amount in box 4 if boxes 3 and
Box 14—Income tax withheld by payer of third-party 7 are both zero.
sick pay. Complete this box only if you are the employer • Do not report a nonzero amount in box 6 if box 5 is zero.
and have employees who had federal income tax withheld • Do not report an amount in box 5 that is less than the
on third-party payments of sick pay. Show the total income sum of boxes 3 and 7.
tax withheld by third-party payers on payments to all of • Make sure that the social security wage amount for
your employees. Although this tax is included in the box 2 each employee does not exceed the annual social
total, it must be separately shown here. security wage base limit ($184,500 for 2026).
• Do not report noncash wages that are not subject to
Box 15—State/Employer’s state ID number (territorial social security or Medicare taxes as social security or
ID number for Forms W-2AS, W-2CM, W-2GU, and Medicare wages.
W-2VI). Enter the two-letter abbreviation for the name of • If you use an EIN on any quarterly Forms 941 for the
the state or territory being reported on Form(s) W-2. Also year (or annual Forms 943, 944, CT-1, or Schedule H
enter your state- or territory-assigned ID number. If the (Form 1040)) that is different from the EIN reported in box
Forms W-2 being submitted with this Form W-3 contain e on Form W-3, enter the other EIN in box h on Form W-3.
wage and income tax information from more than one
state or territory, enter an “X” under “State” and do not To reduce the discrepancies between amounts
enter any state or territory ID number. reported on Forms W-2 and W-3; and Forms 941, 943,
Federal employers reporting income taxes paid to the 944, CT-1, and Schedule H (Form 1040), do the
CNMI under the 5517 agreement, enter the employer’s following.
identification number in box 15. See Federal employers in • Be sure that the amounts on Form W-3 are the total
the CNMI, earlier, for more information. amounts from Forms W-2.
• Reconcile Form W-3 with your four quarterly Forms 941
Boxes 16 through 19 (not applicable to Forms (or annual Forms 943, 944, CT-1, or Schedule H (Form
W-2AS, W-2CM, W-2GU, and W-2VI). Enter the total of 1040)) by comparing amounts reported for the following.
state/local wages and income tax shown in their
corresponding boxes on the Forms W-2 included with this 1. Income tax withholding (box 2).
Form W-3. If the Forms W-2 show amounts from more 2. Social security wages, Medicare wages and tips,
than one state or locality, report them as one sum in the and social security tips (boxes 3, 5, and 7). Form W-3
appropriate box on Form W-3. Verify that the amount should include Forms 941, 943, 944, or Schedule H (Form
reported in each box is an accurate total of the Forms 1040) adjustments only for the current year. If the Forms
W-2. 941, 943, or 944 adjustments include amounts for a prior
Federal employers reporting income taxes paid to the year, do not report those prior-year adjustments on the
CNMI under the 5517 agreement, enter the total of CNMI current-year Forms W-2 and W-3.
wages on the Forms W-2 in box 16. Enter the total of 3. Social security and Medicare taxes (boxes 4 and 6).
The amounts shown on the four quarterly Forms 941 (or

26 General Instructions for Forms W-2 and W-3 (2026)
annual Forms 943, 944, or Schedule H (Form 1040)), Social Security Administration
including current-year adjustments, should be Direct Operations Center
approximately twice the amounts shown on Form W-3. P.O. Box 3333
Wilkes-Barre, PA 18767-3333
Amounts reported on Forms W-2 and W-3; and Forms
941, 943, 944, CT-1, or Schedule H (Form 1040) may not
If you use a private delivery service or Certified mail
match for valid reasons. If they do not match, you should
through the U.S. Postal Service, send Forms W-2c and
determine that the reasons are valid. Retain your
W-3c to:
reconciliation information in case you receive inquiries
from the IRS or the SSA. Social Security Administration
Direct Operations Center
General Instructions for Forms W-2c Attn: W-2c Process
1150 E. Mountain Drive
and W-3c Wilkes-Barre, PA 18702-7997
Applicable forms. Use with the current version of Form
W-2c and the current version of Form W-3c. Go to IRS.gov/PDS for a list of IRS-designated private
delivery services.
Purpose of forms. Use Form W-2c to correct errors on
Forms W-2, W-2AS, W-2CM, W-2GU, W-2VI, or W-2c Tip: Do not send Forms W-2, W-2AS, W-2CM, W-2GU,
filed with the SSA. Also use Form W-2c to provide or W-2VI to either of these addresses. Instead, see Where
corrected Forms W-2, W-2AS, W-2CM, W-2GU, W-2VI, or to file paper Forms W-2 and W-3.
W-2c to employees.
When to file. File Forms W-2c and W-3c as soon as
Corrections reported on Form W-2c may require you to
possible after you discover an error. Also provide Form
make corrections to your previously filed employment tax
W-2c to employees as soon as possible.
returns using the corresponding “X” form, such as Form
941-X, Adjusted Employer’s QUARTERLY Federal Tax How to complete. If you file Forms W-2c and W-3c on
Return or Claim for Refund; Form 943-X, Adjusted paper, make all entries using dark or black ink in 12-point
Employer’s Annual Federal Tax Return for Agricultural Courier font, if possible, and make sure all copies are
Employees or Claim for Refund; Form 944-X, Adjusted legible. See How to complete Form W-2.
Employer’s ANNUAL Federal Tax Return or Claim for If any item shows a change in the dollar amount and
Refund; or Form CT-1X, Adjusted Employer’s Annual one of the amounts is zero, enter “-0-.” Do not leave the
Railroad Retirement Tax Return or Claim for Refund. See box blank.
section 13 of Pub. 15 (Circular E) and the Instructions for
Form CT-1X for more information. If you are making Who may sign Form W-3c. Generally, employers must
corrections to a previously filed Schedule H (Form 1040), sign Form W-3c. See Who may sign Form W-3.
see Pub. 926, Household Employer’s Tax Guide. If an
employee repaid you for wages received in a prior year, Special Situations for Forms W-2c
also see Repayments.
and W-3c
Do not use Form W-2c to report corrections to back
pay. Instead, see Pub. 957, Reporting Back Pay and Undeliverable Forms W-2c. See Undeliverable Forms
Special Wage Payments to the Social Security W-2.
Administration, and Form SSA-131, Employer Report of
Special Wage Payments. Correcting Forms W-2 and W-3
Do not use Form W-2c to correct Form W-2G, Certain Corrections. Use the current version of Form W-2c to
Gambling Winnings. Instead, see the Pub. 1099, General correct errors (such as incorrect name, SSN, or amount)
Instructions for Certain Information Returns for the current on a previously filed Form W-2 or Form W-2c. File Copy A
reporting year. of Form W-2c with the SSA. To e-file your corrections, see
Use Form W-3c to send Copy A of Form W-2c to the Correcting wage reports.
SSA. Always file Form W-3c when submitting one or more If the SSA issues your employee a replacement card
Forms W-2c. after a name change, or a new card with a different SSN
after a change in alien work status, file a Form W-2c to
E-filing Forms W-2c and W-3c. The SSA encourages correct the name/SSN reported on the most recently filed
all employers to e-file using its secure BSO website. Form W-2. It is not necessary to correct the prior years if
E-filing can save you time and effort and helps ensure the previous name and number were used for the years
accuracy. See Requirement to e-file Forms W-2c for prior to the most recently filed Form W-2.
information on when you are required to e-file Forms
W-2c. File Form W-3c whenever you file a Form W-2c with the
SSA, even if you are only filing a Form W-2c to correct an
Where to file paper Forms W-2c and W-3c. If you use employee’s name or SSN. However, see Employee’s
the U.S. Postal Service (other than Certified Mail), send incorrect address on Form W-2, later, for information on
Forms W-2c and W-3c to: correcting an employee’s address. See Correcting an
incorrect tax year and/or EIN incorrectly reported on Form
W-2 or Form W-3, later, if an error was made on a
previously filed Form W-3.

General Instructions for Forms W-2 and W-3 (2026) 27
If you discover an error on Form W-2 after you issue it However, state, local, and federal government
to your employee but before you send it to the SSA, check employers who are preparing corrections for Medicare
the “VOID” box at the top of the incorrect Form W-2 on Qualified Government Employment (MQGE) employees
Copy A. Prepare a new Form W-2 with the correct must also follow the instructions in the Caution for state,
information, and send Copy A to the SSA. Write local, and federal government employers in the Specific
“CORRECTED” on the employee’s new copies (B, C, and Instructions for Form W-2c.
2), and furnish them to the employee. If the “VOID” Form Correcting more than one kind of form. You must use
W-2 is on a page with a correct Form W-2, send the entire a separate Form W-3c for each type of Form W-2 (Forms
page to the SSA. The “VOID” form will not be processed. W-2, W-2AS, W-2CM, W-2GU, W-2VI, or W-2c) being
Do not write “CORRECTED” on Copy A of Form W-2. corrected. You must also use a separate Form W-3c for
If you are making a correction for previously filed Forms each kind of payer/employer combination in box c. If you
941, 941-SS, 943, 944, or CT-1, use the corresponding are correcting more than one kind of form, please group
“X” forms, such as Forms 941-X, 943-X, 944-X, or CT-1X forms of the same kind of payer/employer combination,
for the return period in which you found the error. See and send them in separate groups.
section 13 of Pub. 15 (Circular E) and the Instructions for
Form CT-1X for more details. If you are making Employee’s incorrect address on Form W-2. If you
corrections to a previously filed Schedule H (Form 1040), filed a Form W-2 with the SSA that reported an incorrect
see Pub. 926. Issue the employee a Form W-2c if the error address for the employee, but all other information on the
discovered was for the prior year and Form W-2 was filed Form W-2 was correct, do not file Form W-2c with the SSA
with the SSA. merely to correct the address.
However, if the address was incorrect on the Form W-2
Correcting an employee’s name and/or SSN only. If
furnished to the employee, you must do one of the
you are correcting only an employee’s name and/or SSN,
following.
complete Form W-2c boxes d through i. Do not complete
boxes 1 through 20. Advise your employee to correct the
• Issue a new, corrected Form W-2 to the employee that
includes the new address. Indicate “REISSUED
SSN and/or name on their original Form W-2. STATEMENT” on the new copies. Do not send Copy A of
If your employee is given a new social security card Form W-2 to the SSA.
following an adjustment to their resident status that shows • Issue a Form W-2c to the employee that shows the
a different name or SSN, file a Form W-2c for the most correct address in box i and all other correct information.
current year only. Do not send Copy A of Form W-2c to the SSA.
Correcting an employee’s name and SSN if the SSN • Reissue the Form W-2 with the incorrect address to the
was reported as blanks or zeros and the employee employee in an envelope showing the correct address or
name was reported as blanks. If you need to correct an otherwise deliver it to the employee.
employee’s name and SSN and the SSN was reported as Two Forms W-2 were filed under the same EIN, but
blanks or zeros and the employee’s name was reported as only one should have been filed.
blanks, do not use Form W-2c to report the corrections.
Example. Two Forms W-2 were submitted for Taylor
You must contact the SSA at 800-772-6270 for
Smith under the same EIN for the same tax year. One
instructions.
Form W-2 correctly reported social security wages of
Correcting an incorrect tax year and/or EIN incorrect- $20,000. The other Form W-2 incorrectly reported social
ly reported on Form W-2 or Form W-3. To correct an security wages of $30,000. To correct this situation, you
incorrect tax year and/or EIN on a previously submitted can either:
Form W-2 or Form W-3, you must prepare two sets of • File a Form W-3c along with one Form W-2c, entering
Forms W-2c and W-3c. $50,000 in box 3 under “Previously reported” and $20,000
• Prepare one Form W-3c along with a Form W-2c for in box 3 under “Correct information”; or
each affected employee. On the Form W-3c, enter the • File a Form W-3c along with one Form W-2c, entering
incorrect tax year in box a and the incorrect EIN originally $30,000 in box 3 under “Previously reported” and $0.00 in
reported in box h. Enter in the “Previously reported” boxes box 3 under “Correct information.”
the money amounts that were on the original Form W-2. In
Two Forms W-2 were filed under the same EIN, but
the “Correct information” boxes, enter zeros.
wages on one were incorrect.
• Prepare a second Form W-3c along with a second Form
W-2c for each affected employee. On the Form W-3c, Example. Two Forms W-2 were submitted for Taylor
enter the correct tax year in box a and/or the correct EIN in Smith under the same EIN for the same tax year. One
box e. Enter zeros in the “Previously reported” boxes, and Form W-2 correctly reported social security wages of
enter the correct money amounts in the “Correct $20,000. The other Form W-2 incorrectly reported social
information” boxes. security wages of $30,000, whereas $25,000 should have
been reported. To correct this situation, you can either:
Correcting more than one Form W-2 for an employee.
There are two ways to prepare a correction for an
• File a Form W-3c along with one Form W-2c, entering
$50,000 in box 3 under “Previously reported” and $45,000
employee for whom more than one Form W-2 was filed in box 3 under “Correct information”; or
under the same EIN for the tax year. You can (1) consider
all the Forms W-2 when determining the amounts to enter
• File a Form W-3c along with one Form W-2c, entering
$30,000 in box 3 under “Previously reported” and $25,000
on Form W-2c, or (2) file a single Form W-2c to correct in box 3 under “Correct information.”
only the incorrect Form W-2.

28 General Instructions for Forms W-2 and W-3 (2026)
Do not make an entry in any of these boxes on Copy A
Specific Instructions for Form W-2c unless you are making a change. However, see the
Caution for state, local, or federal government employers
Box a—Employer’s name, address, and ZIP code. below.
This entry should be the same as shown on your Forms
941, 941-SS, 943, 944, CT-1, or Schedule H (Form 1040). Box 2—Federal income tax withheld. Use this box only
to make corrections because of an administrative error.
Box b—Employer identification number (EIN). Show (An administrative error occurs only if the amount you
the correct nine-digit EIN assigned to you by the IRS in the entered in box 2 of the incorrect Form W-2 was not the
format 00-0000000. Do not truncate your EIN. See amount you actually withheld.) If you are correcting Forms
Regulations section 31.6051-1(a)(1)(i)(A) and W-2AS, W-2CM, W-2GU, or W-2VI, box 2 is for income
301.6109-4(b)(2)(iv). tax withheld for the applicable U.S. territory.
Box c—Tax year/Form corrected. If you are correcting Boxes 5 and 6. Complete these boxes to correct
Form W-2, enter all four digits of the year of the form you Medicare wages and tips and Medicare tax withheld.
are correcting. If you are correcting Form W-2AS, W-2CM, (Exception—do not correct Additional Medicare Tax
W-2GU, W-2VI, or W-2c, enter all four digits of the year withheld unless you need to correct an administrative
you are correcting, and also enter “AS,” “CM,” “GU,” “VI,” or error. An administrative error occurs only if the amount you
“c” to designate the form you are correcting. For example, entered in box 6 of the incorrect Form W-2 is not the
entering “2024” and “GU” indicates that you are correcting amount you actually withheld.) State, local, or federal
a 2024 Form W-2GU. government employers should also use these boxes to
Box d—Employee’s correct SSN. You must enter the correct MQGE wages. Box 5 must equal or exceed the
employee’s correct SSN even if it was correct on the sum of boxes 3 and 7.
original Form W-2. If you are correcting an employee’s
SSN, you must also complete boxes e through i. Caution: A state, local, or federal government employer
correcting only social security wages and/or social
Box e—Corrected SSN and/or name. Check this box security tips (boxes 3 and/or 7) for an MQGE employee
only if you are correcting the employee’s SSN, name, or must also complete Medicare wages and tips in box 5.
both SSN and name. You must also complete boxes d and Enter the total Medicare wages and tips, including
f through i. MQGE-only wages, even if there is no change to the total
Box f—Employee’s previously reported SSN. Medicare wages and tips previously reported.
Complete this box if you are correcting an employee’s Boxes 8, 10, and 11. Use these boxes to correct
previously reported incorrect SSN and/or name. If the allocated tips, dependent care benefits, or deferrals and
previous SSN was reported as blanks or not available, distributions relating to nonqualified plans.
then box f should be all zeros.
Box 12—Codes. Complete these boxes to correct any of
Box g—Employee’s previously reported name. the coded items shown on Forms W-2. Examples include
Complete this box if you are correcting an employee’s uncollected social security and/or Medicare taxes on tips,
previously reported incorrect SSN and/or name. You must taxable cost of group-term life insurance coverage over
enter the employee’s previously reported full name in box $50,000, elective deferrals (codes D through H, S, Y, AA,
g exactly as it was previously reported. If the previously BB, and EE), sick pay not includible as income, and
reported name was reported as blanks or not available, employee business expenses. See Box 12—Codes in
then box g should be all blanks. Specific Instructions for Form W-2 for the proper format to
use in reporting coded items from box 12 of Forms W-2.
Caution: For boxes f and g, if both the previous SSN and
the previous name were reported as blanks, do not use Employers should enter both the code and dollar
Form W-2c. Contact the SSA at 800-772-6270. amount for both fields on Form W-2c.
Box h—Employee’s first name and initial, Last name, If a single Form W-2c does not provide enough blank
Suff. Always enter the employee’s correct name. See spaces for corrections, use additional Forms W-2c.
Boxes e and f Employee’s name and address for name Box 13. Check the boxes in box 13, under “Previously
formatting information. reported,” as they were checked on the original Form W-2.
Box i—Employee’s address and ZIP code. Always Under “Correct information,” check them as they should
enter the employee’s correct address. See Boxes e and f have been checked. For example, if you checked the
Employee’s name and address for address formatting “Retirement plan” box on the original Form W-2 by
information. mistake, check the “Retirement plan” checkbox in box 13
under “Previously reported,” but do not check the
Caution: You must enter the employee’s full name in “Retirement plan” checkbox in box 13 under “Correct
boxes g and h. information.”
Boxes 1 through 20. For the items you are changing, Box 14a. Use this box to correct items reported in
enter under “Previously reported” the amount reported on box 14a of the original Form W-2 or on a prior Form W-2c.
the original Form W-2 or the amount reported on a If possible, complete box 14a on Copies B, C, 1, and 2 of
previously filed Form W-2c. Enter the correct amount Form W-2c only, not on Copy A.
under “Correct information.” Box 14b. Use this box to correct the Treasury Tipped
Occupation Code(s) if cash tips are reported in box 12

General Instructions for Forms W-2 and W-3 (2026) 29
with code TP. Enter up to two code(s) based on the RRTA. If you also have to correct forms of employees who
occupation(s) that the tips were received in. If any tips are subject to social security and Medicare taxes,
were received in a nonqualifying occupation then “000” complete a separate Form W-3c with the “941/941-SS”
must be input as one of the occupation code(s). See box or “944” box checked instead.
IRS.gov/TippedOccupations for the applicable code(s). Hshld. emp. Check this box if you are a household
Boxes 15 through 20—State/Local taxes. If your only employer correcting Forms W-2 for household employees
changes to the original Form W-2 are to state or local and you filed a Schedule H (Form 1040). If you also have
data, do not send Copy A of Form W-2c to the SSA. to correct forms of employees who are not household
Instead, send Form W-2c to the appropriate state or local employees, complete a separate Form W-3c.
agency and furnish copies to your employees. Medicare govt. emp. Check this box if you are a U.S.,
state, or local agency filing corrections for employees
Correcting state information. Contact your state or subject only to Medicare taxes.
locality for specific reporting information.
Box c—Kind of Employer. Check the box that applies to
you. Check only one box. If your previous Form W-3 or
Specific Instructions for Form W-3c W-3SS was checked incorrectly, report your prior incorrect
Do not staple or tape the Forms W-2c to Form W-3c or to employer type in the “Explain decreases here” area below
each other. File a separate Form W-3c for each tax year, boxes 18 and 19.
for each type of form, and for each kind of payer/employer None apply. Check this box if none of the checkboxes
combination. (The “Third-party sick pay” indicator box described next apply to you.
does not designate a separate kind of payer or employer.) 501c non-govt. Check this box if you are a
Make a copy of Form W-3c for your records. non-governmental tax-exempt 501(c) organization. Types
of 501(c) non-governmental organizations include private
In the money boxes of Form W-3c, total the amounts
foundations, public charities, social and recreation clubs,
from each box and column on the Forms W-2c you are
and veterans organizations. For additional examples of
sending.
501(c) non-governmental organizations, see chapters 3
Box a—Tax year/Form corrected. Enter all four digits of and 4 of Pub. 557, Tax-Exempt Status for Your
the year of the form you are correcting and the type of Organization.
form you are correcting. For the type of form, enter “2,” State/local non-501c. Check this box if you are a state
“2AS,” “2CM,” “2GU,” “2VI,” “2c,” “3,” “3SS,” or “3c.” For or local government or instrumentality. This includes cities,
example, entering “2024” and “2” indicates that all the townships, counties, special-purpose districts, public
forms being corrected are 2024 Forms W-2. school districts, or other publicly owned entities with
Box b—Employer’s name, address, and ZIP code. governmental authority.
This should be the same as shown on your Forms 941, State/local 501c. Check this box if you are a state or
941-SS, 943, 944, CT-1, or Schedule H (Form 1040). local government or instrumentality, and you have
Include the suite, room, or other unit number after the received a determination letter from the IRS indicating that
street address. If the post office does not deliver mail to you are also a tax-exempt organization under section
the street address and you use a P.O. box, show the P.O. 501(c)(3).
box number instead of the street address. Federal govt. Check this box if you are a federal
government entity or instrumentality.
Tip: The IRS will not use Form W-3c to update your
address of record. If you wish to change your address, file Box c—Third-party sick pay. Check this box if you are a
Form 8822 or Form 8822-B. third-party sick pay payer (or are reporting sick pay
payments made by a third party) correcting Forms W-2
Box c—Kind of Payer. Check the box that applies to with the “Third-party sick pay” checkbox in box 13 of Form
you. Check only one box. If your previous Form W-3 or W-2c under “Correct information” checked. File a separate
Form W-3SS was checked incorrectly, report your prior Form W-3c for each payer/employer combination
incorrect payer type in the “Explain decreases here” area reporting “Third-party sick pay” on Form W-2c.
below boxes 18 and 19.
Box d—Number of Forms W-2c. Show the number of
941/941-SS. Check this box if you file Form 941 or
individual Forms W-2c filed with this Form W-3c or enter
Form 941-SS. If you are a railroad employer sending
“-0-” if you are correcting only a previously filed Form W-3
Forms W-2c for employees covered under the RRTA,
or Form W-3SS.
check the “CT-1” checkbox.
Military. Check this box if you are a military employer Box e—Employer identification number (EIN). Enter
correcting Forms W-2 for members of the uniformed the correct number assigned to you by the IRS in the
services. following format: 00-0000000. Do not truncate your EIN.
943. Check this box if you file Form 943 and you are See Regulations section 31.6051-1(a)(1)(i)(A) and
correcting Forms W-2 for agricultural employees. For 301.6109-4(b)(2)(iv). If you are correcting your EIN, enter
nonagricultural employees, send Forms W-2c with a the originally reported federal EIN you used in box h.
separate Form W-3c, generally with the 941/941-SS box Box f—Establishment number. You may use this box to
checked. identify separate establishments in your business. You
944. Check this box if you file Form 944. may file a separate Form W-3c, with Forms W-2c, for each
CT-1. Check this box if you are a railroad employer establishment or you may use a single Form W-3c for all
correcting Forms W-2 for employees covered under the

30 General Instructions for Forms W-2 and W-3 (2026)
Forms W-2c. You do not have to complete this item; it is
Privacy Act and Paperwork Reduction Act Notice. We
optional.
ask for the information on Forms W-2 and W-3 to carry out
Box g—Employer’s state ID number. You are not the Internal Revenue laws of the United States. You’re
required to complete this box. This number is assigned by required to give us the information. We need it to ensure
the individual state where your business is located. that you’re complying with these laws and to allow us to
However, you may want to complete this item if you use figure and collect the right amount of tax. Section 6051
copies of this form for your state returns. and its regulations require you to furnish wage and tax
Box h—Employer’s originally reported EIN. Your statements to employees, the Social Security
correct number must appear in box e. Make an entry here Administration, and the Internal Revenue Service. Section
only if the number on the original form was incorrect. 6109 requires you to provide your employer identification
number (EIN). If you fail to provide this information in a
Box i—Incorrect establishment number. You may use timely manner, or provide false or fraudulent information,
this box to correct an establishment number. you may be subject to penalties.
Box j—Employer’s incorrect state ID number. Use this
You’re not required to provide the information requested
box to make any corrections to your previously reported
on a form that is subject to the Paperwork Reduction Act
state ID number.
unless the form displays a valid OMB control number.
Boxes 1 through 8, 10, and 11. Enter the total of Books or records relating to a form or its instructions must
amounts reported in boxes 1 through 8, 10, and 11 as be retained as long as their contents may become
“Previously reported” and “Correct information” from material in the administration of any Internal Revenue law.
Forms W-2c.
Generally, tax returns and return information are
Box 12a—Deferred compensation. Enter the total of
confidential, as required by section 6103. However,
amounts reported with codes D through H, S, Y, AA, BB,
section 6103 allows or requires the Internal Revenue
and EE as “Previously reported” and “Correct information”
Service to disclose or give the information shown on your
from Forms W-2c.
return to others as described in the Code. For example,
Caution: The total of Form W-2c box 12 amounts we may disclose your tax information to the Department of
reported with codes A through C, J through R, T through Justice for civil and/or criminal litigation, and to cities,
W, Z, DD, FF through II, TA, TP, and TT is not reported on states, the District of Columbia, and U.S. commonwealths
Form W-3c. and territories for use in administering their tax laws. We
may also disclose this information to other countries under
Box 14—Inc. tax w/h by third-party sick pay payer. a tax treaty, to federal and state agencies to enforce
Enter the amount previously reported and the corrected federal nontax criminal laws, or to federal law enforcement
amount of income tax withheld on third-party payments of and intelligence agencies to combat terrorism.
sick pay. Although this tax is included in the box 2
amounts, it must be shown separately here. The time needed to complete and file Forms W-2 and
Boxes 16 through 19. If your only changes to the Forms W-3 will vary depending on individual circumstances. The
W-2c and W-3c are to the state and local data, do not estimated burden for employers filing Forms W-2 and W-3
send either Copy A of Form W-2c or Form W-3c to the is approved under OMB control number 1545-0029 and is
SSA. Instead, send the forms to the appropriate state or included in the estimates shown in your employment tax
local agency and furnish copies of Form W-2c to your return instructions.
employees. Comments. If you have comments concerning the
Explain decreases here. Explain any decrease to accuracy of the time estimates or suggestions for making
amounts “Previously reported.” Also report here any these forms simpler, we would be happy to hear from you.
previous incorrect entry in box c, “Kind of Payer” or “Kind You can send us comments from IRS.gov/
of Employer.” Enclose (but do not attach) additional sheets FormComments. Or you can send your comments to
explaining your decreases, if necessary. Include your Internal Revenue Service, Tax Forms and Publications
name and EIN on any additional sheets. Division, 1111 Constitution Ave. NW, IR-6526,
Washington, DC 20224. Do not send Forms W-2 and W-3
Signature. Sign and date the form. Also enter your title
to this address. Instead, see Where to file paper Forms
and employer’s contact person, employer’s telephone
W-2 and W-3.
number, employer’s fax number, and employer’s email
address, if available. If you are not the employer, see Who
may sign Form W-3.

General Instructions for Forms W-2 and W-3 (2026) 31
Form W-2 Reference Guide for Box 12 Codes

A Uncollected social security or RRTA tax on tips M Uncollected social security or RRTA tax on AA Designated Roth contributions under a
taxable cost of group-term life insurance over section 401(k) plan
$50,000 (former employees only)
B Uncollected Medicare tax on tips (but not N Uncollected Medicare tax on taxable cost of BB Designated Roth contributions under a
Additional Medicare Tax) group-term life insurance over $50,000 (but not section 403(b) plan
Additional Medicare Tax) (former employees
only)
C Taxable cost of group-term life insurance over P Excludable moving expense reimbursements DD Cost of employer-sponsored health
$50,000 paid directly to a member of the U.S. Armed coverage
Forces or intelligence community
D Elective deferrals under a section 401(k) cash Q Nontaxable combat pay EE Designated Roth contributions under a
or deferred arrangement plan (including a governmental section 457(b) plan
SIMPLE 401(k) arrangement)
E Elective deferrals under a section 403(b) salary R Employer contributions to an Archer MSA FF Permitted benefits under a qualified small
reduction agreement employer health reimbursement
arrangement
F Elective deferrals under a section 408(k)(6) S Employee salary reduction contributions under GG Income from qualified equity grants under
salary reduction SEP (this includes elective a section 408(p) SIMPLE plan (this includes section 83(i)
deferrals made to a Roth SEP IRA) salary reduction contributions made to a Roth
SIMPLE IRA)
G Elective deferrals and employer contributions T Adoption benefits HH Aggregate deferrals under section 83(i)
(including nonelective deferrals) to a section elections as of the close of the calendar year
457(b) deferred compensation plan
H Elective deferrals to a section 501(c)(18)(D) V Income from exercise of nonstatutory stock II Medicaid waiver payments excluded from
tax-exempt organization plan option(s) gross income under Notice 2014-7
J Nontaxable sick pay W Employer contributions (including employee TA Employer contributions under a section 128
contributions through a cafeteria plan) to an Trump account contribution program paid to
employee’s health savings account (HSA) a Trump account of an employee or a
dependent of an employee
K 20% excise tax on excess golden parachute Y Deferrals under a section 409A nonqualified TP Total amount of cash tips reported to the
payments deferred compensation plan employer
L Substantiated employee business expense Z Income under a nonqualified deferred TT Total amount of qualified overtime
reimbursements compensation plan that fails to satisfy section compensation
409A

See Box 12 Codes.

Form W-2 Box 13 Retirement Plan Checkbox Decision Chart

Type of Plan Conditions Check Retirement Plan Box?
Defined benefit plan (for example, a traditional pension Employee qualifies for employer funding into the plan Yes
plan) due to age/years of service—even though the
employee may not be vested or ever collect benefits
Defined contribution plan (for example, a 401(k) or Employee is eligible to contribute but does not elect to No
403(b) plan, a Roth 401(k) or 403(b) account, but not a contribute any money in this tax year
457 plan)
Defined contribution plan (for example, a 401(k) or Employee is eligible to contribute and elects to Yes
403(b) plan, a Roth 401(k) or 403(b) account, but not a contribute money in this tax year
457 plan)
Defined contribution plan (for example, a 401(k) or Employee is eligible to contribute but does not elect to Yes
403(b) plan, a Roth 401(k) or 403(b) account, but not a contribute any money in this tax year, but the employer
457 plan) does contribute funds
Defined contribution plan (for example, a 401(k) or Employee contributed in past years but not during the No (even if the account value grows due to gains in the
403(b) plan, a Roth 401(k) or 403(b) account, but not a current tax year under report investments)
457 plan)
Profit-sharing plan Plan includes a grace period after the close of the plan Yes, unless the employer contribution is purely
year when profit sharing can be added to the discretionary and no contribution is made by end of
participant’s account plan year

See Box 13 Checkboxes.

32 General Instructions for Forms W-2 and W-3 (2026)
Nonqualified Deferred Compensation Reporting Example Chart

Example How to report on Form W-2
Example 1—Deferral, immediately vested (no risk of forfeiture). Box 1 = $180 ($200 – $20)
Regular wages: $200 Boxes 3 and 5 = $210 ($200 + $10)
Defer, vested: $20 Box 11 = $0
Employer match, vested: $10
Example 2—Deferral, delayed vesting (risk of forfeiture) of employee and employer Box 1 = $180 ($200 – $20)
portions. Boxes 3 and 5 = $180 ($200 – $20)
Regular wages: $200 Box 11 = $0
Defer, not vested: $20
Employer match, not vested: $10
Example 3—Deferral, immediately vested. Prior-year deferrals and employer Box 1 = $180 ($200 – $20)
matches are now vesting. Boxes 3 and 5 = $315 ($200 + $100 + $15)
Regular wages: $200 Box 11 = $115 ($100 + $15)
Defer, vested: $20
Vesting of prior-year deferrals and employer matches: $100 + $15 (earnings on
$100)
Example 4—No deferrals, but there are distributions. No vesting of prior-year Box 1 = $150 ($100 + $50)
deferrals. Boxes 3 and 5 = $100
Regular wages: $100 Box 11 = $50
Distribution: $50
Special Rule for W-2 Box 11: Distributions and Deferrals in the Same Year—Form If, in the same year, there are NQDC distributions and deferrals that are reportable
SSA-131 in boxes 3 and/or 5 (current- or prior-year deferrals), do not complete box 11.
Instead, report on Form SSA-131 the total amount the employee earned during the
year. Generally, the amount earned by the employee during the tax year for
purposes of item 6 of Form SSA-131 is the amount reported in box 1 of Form W-2
plus current-year deferrals that are vested (employee and employer portions) less
distributions. Do not consider prior-year deferrals that are vesting in the current
year. If there was a plan failure, the box 1 amount in this calculation should be as if
there were no plan failure. Submit the Form SSA-131 to the nearest SSA office or
give it to the employee.
Example 5—Deferral, immediately vested, and distributions. No vesting of Box 1 = $230 ($200 – $20 + $50)
prior-year deferrals. Boxes 3 and 5 = $210 ($200 + $10)
Regular wages: $200 Box 11 = $0
Defer, vested: $20
Employer match, vested: $10 Form SSA-131 = $210 ($230 (box 1) – $50 (distribution) + $30 (vested employee
Distribution: $50 and employer deferrals))
Example 6—Deferral, delayed vesting, and distributions. No vesting of prior-year Box 1 = $230 ($200 – $20 + $50)
deferrals. Boxes 3 and 5 = $180 ($200 – $20)
Regular wages: $200 Box 11 = $50
Defer, not vested: $20
Distribution: $50
Example 7—Deferral, immediately vested, and distributions. Prior-year deferrals Box 1 = $230 ($200 – $20 + $50)
and employer matches are now vesting. Boxes 3 and 5 = $315 ($200 + $100 + $15)
Regular wages: $200 Box 11 = $0
Defer, vested: $20
Distribution: $50 Form SSA-131 = $200 ($230 (box 1) – $50 (distribution) + $20 (vested deferral))
Vesting of prior-year deferrals and employer matches: $100 + $15 (earnings on
$100)
Example 8—Deferral, delayed vesting, and distributions. Prior-year deferrals and Box 1 = $230 ($200 – $20 + $50)
employer matches are now vesting. Boxes 3 and 5 = $295 ($200 – $20 + $100 + $15)
Regular wages: $200 Box 11 = $0
Defer, not vested: $20
Distribution: $50 Form SSA-131 = $180 ($230 (box 1) – $50 (distribution))
Vesting of prior-year deferrals and employer matches: $100 + $15 (earnings on
$100)

See Nonqualified deferred compensation plans.

General Instructions for Forms W-2 and W-3 (2026) 33
Nonqualified Deferred Compensation Reporting Example Chart—(Continued)

Example How to report on Form W-2
Special Rule for Payment of Social Security, Medicare, and Unemployment Taxes Estimated Method
Under the estimated method, an employer may treat a reasonably estimated
If the amount cannot be reasonably ascertained (the employer is unable to amount as wages paid on the last day of the calendar year (the “first year”). If the
calculate an amount for a year by December 31), the employer can use two employer underestimates the amount deferred and, thereby, underdeposits social
methods. For example, immediately vested employer contributions to NQDC made security, Medicare, or FUTA taxes, it can choose to treat the shortfall as wages
late in the year would have no effect on Form W-2, box 1, but they would affect FICA either in the first year or the first quarter of the next year. The shortfall does not
and FUTA taxes. include income credited to the amount deferred after the first year. Conversely, if the
amount deferred is overestimated, the employer can claim a refund or credit. If the
employer chooses to treat the shortfall as wages in the first year, the employer must
issue a Form W-2c. Also, the employer must correct the information on the Form
941 for the last quarter of the first year. In such a case, the shortfall will not be
treated as a late deposit subject to penalty if it is deposited by the employer’s first
regular deposit date following the first quarter of the next year.

Lag Method
Under the lag method, an employer may calculate the end-of-the-year amount on
any date in the first quarter of the next calendar year. The amount deferred will be
treated as wages on that date, and the amount deferred that would otherwise have
been taken into account on the last day of the first year must be increased by
income earned on that amount through the date on which the amount is taken into
account.
Section 409A NQDC Plan Failure Box 12, code Z = $400
Example 9—Deferral, immediately vested. No distributions. Plan failure. • Amount in the plan account on December 31, 2026, not subject to risk of
Plan balance on January 1, 2026: $325, vested forfeiture and not included in prior-year income: $400 ($325 + $50 + $25)
Regular wages: $100 • Current-year distribution: $0
Defer, vested: $50 • $400 ($0 + $400)
Employer match, vested: $25 Box 1 = $450 ($100 – $50 + $400)
Plan failure in 2026. Boxes 3 and 5 = $125 ($100 + $25)
Box 11 = $0

Form SSA-131 = not required
Section 409A NQDC Plan Failure Box 12, code Z = $300
Example 10—Deferral, some delayed vesting, and distributions. Plan failure. • Amount in the plan account on December 31, 2026, not subject to risk of
Plan balance on January 1, 2026: $250 vested; $75 not vested forfeiture and not included in prior-year income: $100 ($250 + $50 – $200)
Regular wages: $100 • Current-year distribution: $200
Defer, vested: $50 • $100 + $200 = $300
Employer match, not vested: $25 Box 1 = $350 ($100 – $50 + $300 (code Z amount, which already includes the
Distribution: $200 distribution))
Plan failure in 2026. Boxes 3 and 5 = $100
Vesting of prior-year deferrals and employer matches: $0 Box 11 = $0

Form SSA-131 = $100 ($250 (what box 1 would have been without plan failure) –
$200 (distribution) + $50 (vested deferral))

See Nonqualified deferred compensation plans.

34 General Instructions for Forms W-2 and W-3 (2026)
Index

Code S—Employee salary reduction Guam 7
501(c) non-governmental organizations 25, 30 contributions under a section 408(p) SIMPLE
plan (this includes salary reduction
contributions made to a Roth SIMPLE H
A IRA) 22
Health flexible spending arrangement (FSA) 3,
Additional Medicare Tax withheld 3, 12, 13, 19-21 Code T—Adoption benefits 22 12
Adoption benefits 8, 19, 22 Code TA—Employer contributions under a Health savings account (HSA) 12, 22
section 128 Trump account contribution
Agent reporting 8 program paid to a Trump account of an Help 5
Agricultural employers 10, 25, 30 employee or a dependent of an employee 23 Household employers 6, 10, 25, 30
Allocated tips 19 Code TP—Total amount of cash tips reported to How to complete a form 27
American Samoa 7 the employer 23 How to complete Form W-2 16
Archer MSA 9, 18, 22 Code TT—Total amount of qualified overtime How to complete Form W-3 24
compensation 23 How to get forms and publications 6
Code V—Income from the exercise of
B nonstatutory stock option(s) 22
Code W—Employer contributions to a health I
Bitcoin 15
Box 14a—Other 24 savings account (HSA) 22 Income tax withheld 29
Box 14b—Treasury Tipped Occupation Code Y—Deferrals under a section 409A Individual taxpayer identification number
Code(s) 24 nonqualified deferred compensation plan 22 (ITIN) 8, 17
Business Services Online (BSO) 3-5, 27 Code Z—Income under section 409A on a Information reporting customer service site 5
nonqualified deferred compensation plan 22
Deaf or hard-of-hearing 5
Common errors 6
C IRS.gov 6
Commonwealth of the Northern Mariana
Islands 7
Calendar year basis 16
Control number 17, 25 K
Clergy and religious workers 9
Corrections 3, 27
Codes for box 12, Form W-2 20, 29, 31 Kind of Employer 25, 30
Corrections and VOID Forms W-2 3, 17
Code A—Uncollected social security or RRTA tax Kind of Payer 25, 30
on tips 20 Cost of employer-sponsored health coverage 5,
22
Code AA—Designated Roth contributions under L
a section 401(k) plan 22
Code B—Uncollected Medicare tax on tips 20 D Lost Form W-2—reissued statement 12
Code BB—Designated Roth contributions under
a section 403(b) plan 22 De minimis financial incentives 9
Code C—Taxable cost of group-term life Deceased employee’s wages 9 M
insurance over $50,000 20 Deferred compensation 26, 31 Medicaid waiver payments 3
Code D—Elective deferrals under section 401(k) Dependent care benefits 19, 26 Medicare tax withheld 3, 13, 19
cash or deferred arrangement (plan) 21 Designated Roth contributions 10, 18, 22 Medicare wages and tips 19
Code DD—Cost of employer-sponsored health Disability payments 3 Military differential pay 12
coverage 22 Due date(s) 7 Military employers 20, 25, 30
Code E—Elective deferrals under a section
403(b) salary reduction agreement 21 Military Spouses Residency Relief Act
Code EE—Designated Roth contributions under E (MSRRA) 4
a governmental section 457(b) plan 22 Moving expenses 12, 22
E-filing 4, 5, 27
Code F—Elective deferrals under a section Multiple Forms W-2 issued to employee 16
Earned income tax credit (EITC) notice 3
408(k)(6) salary reduction SEP (this includes
elective deferrals made to a Roth SEP Educational assistance programs 10, 18
IRA) 21 Election workers 10 N
Code FF—Permitted benefits under a qualified Elective deferrals 21 Nonqualified compensation plans 22
small employer health reimbursement Electronic employee statements 4 Nonqualified deferred compensation plans 5, 13
arrangement 22 Employee business expense Nonqualified Deferred Compensation Reporting
Code G—Elective deferrals and employer reimbursements 10, 18, 21 Example Chart 32, 33
contributions (including nonelective deferrals) Employee’s name and address 17, 29 Nonqualified plans 19, 26
to any governmental or nongovernmental Employee’s taxes paid by employer 10, 18
section 457(b) deferred compensation Nonstatutory stock option(s) 22
plan 21 Employer identification number (EIN) 17, 25, Nontaxable combat pay 22
29-31
Code GG—Income from qualified equity grants
under section 83(i) 23 Employer’s name and address 17, 25, 29, 30
Employment tax information 5 O
Code H—Elective deferrals under section 501(c)
(18)(D) tax-exempt organization plan 21 Establishment number 25, 30, 31 Other EIN 25
Code HH—Aggregate deferrals under section Extensions 7, 8
83(i) elections as of the close of the calendar
year 23 P
Code II—Medicaid waiver payments 23
F
Penalties 15
Code J—Nontaxable sick pay 21 Federal employers in the CNMI 11, 24 Civil damages for fraudulent filing of Forms
Code K—20% excise tax on excess golden Federal income tax withheld 18 W-2 16
parachute payments 21 Foreign agricultural workers 11 Exceptions to the penalty 15, 16
Code L—Substantiated employee business Form 941 25 Failure to file correct information returns by the
expense reimbursements 21 Form 941 or 941-SS 30 due date 15
Code M—Uncollected social security or RRTA tax Form 944 4, 25, 30 Failure to furnish correct payee statements 16
on taxable cost of group-term life insurance Intentional disregard of filing requirements 16
over $50,000 (for former employees) 21 Form W-2 Copy 1 7
Forms W-2 for U.S. territories 4 Intentional disregard of payee statement
Code N—Uncollected Medicare tax on taxable requirements 16
cost of group-term life insurance over $50,000 Fringe benefits 11, 18
(for former employees) 21 Small businesses 16
Furnishing Forms W-2 to employees 7
Code P—Excludable moving expense Privacy Act and Paperwork Reduction Act
reimbursements paid directly to a member of Notice 31
the U.S. Armed Forces or intelligence G
community 21 General Instructions for Forms W-2 and W-3 6 Q
Code Q—Nontaxable combat pay 22 General instructions for Forms W-2c and
Code R—Employer contributions to an Archer Qualified equity grants under section 83(i) 13
W-3c 27
MSA 22 Qualified small employer health reimbursement
Golden parachute payments 11, 21 arrangement 13, 22
Government employers 11, 25, 30
Governmental section 457(b) plans 3
Group-term life insurance 12, 19, 20

35
Special reporting situations for Form W-2 8
R Special situations for Forms W-2c and W-3c 27 U
Specific instructions for Form W-2 16
Railroad employers 13, 25, 30 Specific instructions for Form W-2c 29 U.S. territories 4, 7
Reconciling Forms W-2, W-3, 941, 943, 944, CT-1, Specific instructions for Form W-3 24 Uncollected taxes on group-term life
and Schedule H (Form 1040) 26 insurance 21
Specific instructions for Form W-3c 30
Reference Guide for Form W-2 Box 12 Codes 31 Uncollected taxes on tips 20
State and local tax information 24
Rejected wage reports 2 State or local 501(c) organizations 25, 30 Undeliverable Forms W-2 8, 27
Repayments, wages received in error 13 United States Virgin Islands 7
State or local non-501(c) organizations 25, 30
Retirement Plan Checkbox Decision Chart 32 USERRA contributions 15, 20, 24
State or territorial ID number 26, 31
Retirement plans 24, 32 State Paid Family and Medical Leave Act (PFML
Act) 14 V
S Statutory employee 18, 23
Virtual currency 15
Substitute forms 5
Scholarship and fellowship grants 14 VOID Forms W-2 17, 27
Successor/predecessor employers 14
SEP arrangements 14, 19
Severance payments 5 W
Shipping and mailing Form W-2 7 T
Sick pay 14, 21, 30, 31 Wages 17
Taxpayer identification numbers (TINs) 8, 17
Signing bonuses 19 Waiver from e-filing 4
Terminating a business 14
SIMPLE IRA plans 14, 19, 22 When to file 7, 27
Third-party sick pay 25, 26, 30, 31
SIMPLE retirement account 14, 19, 22 When to furnish Forms W-2 to employees 7
Third-party sick pay recap reporting 24
Social security number (SSN) 3, 8, 17, 29 Where to file 7, 27
Tier 1 railroad retirement (RRTA) tax 9, 13
Social security tax withheld 19 Who may sign 6, 27, 31
Tier 2 railroad retirement (RRTA) tax 9, 13
Social security tips 19 Who must file 6
Tips 17, 19, 20
Social security wages 18 Total number of Forms W-2 25

36