Form W-2 wage and tax statements

Preview the IRS statement

Use the edition for the wages paid. If filing on paper, use the approved scannable Copy A. The red Copy A printed from the IRS download cannot be scanned. Open the IRS wage statement.

Originals, corrections and related forms

Who must receive a statement

For 2026, report wages of any amount if federal income, Social Security or Medicare tax was withheld. A statement can also be required where withholding would have been due without the employee’s exemption or applicable older withholding allowances. If none of those tests applies, the ordinary wage threshold rose from $600 for 2023–2025 to $2,000 for 2026. Certain household, election, agricultural, deceased-worker and other payments have specific reporting rules.

If an employee applied for an SSN and has not received it by the filing deadline, paper and electronic reporting differ. Enter “Applied For” on paper. Use zeros in the required electronic format. Ask the employee for the number once issued and correct the filing. If the name was blank and the SSN was blank or all zeros on an original filing, contact Social Security for instructions. IRS wage-statement instructions.

Filing and furnishing deadlines

For ordinary U.S. wages, the following deadlines normally cover both employee delivery and SSA filing. For 2023 wages the deadline was January 31, 2024. For 2024 wages it was January 31, 2025. For 2025 wages it was February 2, 2026. For 2026 wages it is February 1, 2027. Termination, disaster relief and particular types of reporting can change the applicable date. An extension to file and an extension to furnish require separate, timely requests. For 2023 and 2024 wages, the original instructions called for a signed letter to request extra time to furnish copies. The 2025 instructions introduced Form 15397. A current application cannot extend an expired prior-year deadline.

Generally, employers required to file ten or more covered information returns in aggregate for the filing calendar year must file electronically, subject to applicable exceptions or approved waivers. Correct an electronically required original electronically under the correction rules. Social Security employer filing services.

Tips and overtime changed between 2025 and 2026

The IRS allowed transition relief from the new separate-reporting requirements for 2025. For 2026, use box 12 code TP for cash tips reported to the employer, and box 14b for the tipped occupation codes. Use code TT for the qualifying FLSA overtime premium. Service charges, all overtime earnings, and the employee’s personal deduction limit are different amounts. 2025 IRS transition notice.

State paid leave and third-party sick pay

For a state program covered by Revenue Ruling 2025-4, a 2026 employer payment of the employee’s required contribution generally goes into federal wages. The IRS extended separate transition relief for the employer-funded share of state-paid medical benefits through 2026. Distinguish employees’ own contributions, the employer’s mandatory share, and private insurance or voluntary plans. IRS Notice 2026-6.

Employees working across state lines

Check where the work occurred, residency, reciprocity and local withholding. Report wages and withholding in the appropriate state and local boxes. Quarterly wage filings, corrections and employee notices follow each agency’s rules.

California employers generally report wages to EDD on Form DE 9C. Do not send state copies of W-2 or W-2c to EDD or the Franchise Tax Board. Covered employers must give the wage-summary credit notice within one week before or after, or at delivery, and give a second notice during March under the current rules. California year-end requirements.

New York obtains wage and withholding information through quarterly employer reporting. Box 16 can equal all federal box 1 wages for a full-year nonresident who worked only part of the year in New York. The employee’s return allocation is a separate calculation. If the full-year nonresident performed no New York services, the employer generally has no New York wages to report under that rule. A federal wage transcript omits state and local details. New York employer reporting.

Illinois requires a separate, accepted state submission when its filing requirements apply. Correct an accepted incorrect Illinois original with W-2c. If an Illinois original was required but never filed, submit the correct original. An SSA filing or a transmission confirmation alone does not establish state acceptance. Household employers, waiver recipients and reciprocal-state employees have distinct rules. Illinois original and corrected W-2 filing.

Texas requires employers to tell employees about the federal earned income tax credit by March 1 each year. Deliver the information individually. A workplace poster alone is insufficient. The state also requires covered employers to report wages to the Texas Workforce Commission. Texas employee notice and delivery options.

Florida has no individual wage income tax. Covered employers report gross wages and taxable wages separately for reemployment tax. A same-employer transfer can require reporting wages already taxed by another state. File an original quarterly report if none exists, or correct a prior filing through the state’s procedure. Florida wage returns and corrections.

Alaska employers must give employees an annual statement of the unemployment contributions withheld from their pay. Give it within 30 days after year-end or termination, whichever comes first. Include the employer identification used on its contribution report, employee name and SSN, gross wages and the employee contribution deducted. Employers usually use the W-2 if it contains these details and is ready in time. If you use the W-2’s “Other” box, use box 14 for 2023–2025 or box 14a for 2026. Give the employee the statement and file the separate wage report with Alaska. If two employers withheld more than the annual maximum between them, the employee can normally apply to Alaska the following calendar year. For an error by one employer, first ask that employer for a refund. Overpayments below $5 are not refunded. Alaska rules 8 AAC 85.030(h) and 85.400.

Wyoming employers pay the state unemployment contribution. They cannot deduct it from employee wages. The quarterly unemployment wage report and workers’ compensation report have separate coverage rules. A federal W-2 does not replace either report. Wyoming Statutes § 27-3-503(a).

Overtime paid under Alaska’s daily-hours rule or on a Wyoming public works job does not automatically qualify for federal code TT. For 2026, determine the premium required under section 7 of the federal Fair Labor Standards Act. State overtime paid for a long day alone can produce a different amount. IRS qualified overtime examples.

Tennessee does not withhold state income tax from wages. Covered employers file quarterly wage reports and correct previously reported wages through Employer e-Services. Its $7,000 unemployment tax base for 2023–2026 limits contributions, while the wage report still includes the employee’s gross covered wages. Tennessee wage bases. Filing and correcting state wage reports.

New Hampshire employers give employees a deduction statement for each pay period in which they make deductions. The state also has quarterly tax and wage reports. If an employee takes paid leave through a voluntary insured plan, check the leave reason, who funded the premiums and who paid the benefit before reporting it. The federal guidance for mandatory state programs expressly excludes private plans. New Hampshire pay statements. Quarterly wage reports. Revenue Ruling 2025-4.

For 2023–2026 wages Washington does not require W-2 copies for state personal income tax. Unemployment and workers’ compensation registration and quarterly reporting may still apply. Washington employer reporting.