It’s best to wait until you get it, either in the mail or electronically (if your company offers electronic delivery). Your employer is required to have your W-2 available by January 31.

Federal Amounts

If you paid your employee’s share of the taxes, see Employee’s social security and Medicare taxes (or railroad retirement taxes, if applicable) paid by employer . Employers are responsible for ensuring that Forms W-2 are furnished to employees and that Forms W-2 and W-3 are filed with the SSA correctly and on time, even if the employer contracts with a third party to perform these acts. The IRS strongly suggests that the employer’s address, not the third party’s address, be the address on record with the IRS. This will ensure that you remain informed of tax matters involving your business because the IRS will correspond to the employer’s address of record if there are any issues with an account. You must report all employer contributions to an Archer MSA in box 12 of Form W-2 with code R. Employer contributions to an Archer MSA that are not excludable from the income of the employee must also be reported in boxes 1, 3, and 5 (box 14 if railroad retirement taxes apply).

You must e-file Forms W-2, W-2AS, W-2GU, and W-2VI (collectively Forms W-2), but not Form W-2CM, if you are required to file at least 10 information returns. To determine whether you must file Forms W-2 electronically, add together the number of information returns (see the list below) and the number of Forms W-2 you must file in a calendar year. If the total is at least 10 returns, you must e-file them all. If you need to issue an additional Form(s) W-2 to report more than four coded items in box 12, the additional Form(s) W-2 is included in the number of information returns for the purpose of determining whether you must e-file. Failure to file and failure to furnish penalties, and penalties for intentional disregard of filing and payee statement requirements, have increased due to adjustments for inflation. The higher penalty amounts apply to returns required to be filed after December 31, 2025.

• If an employee repays you for wages received in error, do not offset the repayments against current-year wages unless the repayments are for amounts received in error in the current year.
• If your previous Form W-3 or Form W-3SS was checked incorrectly, report your prior incorrect payer type in the “Explain decreases here” area below boxes 18 and 19.
• Box 14—Income tax withheld by payer of third-party sick pay.
• However, do not include elective deferrals (such as employee contributions to a section 401(k) or 403(b) plan) except section 501(c)(18) contributions.
• For employees, the EIN is typically found on the W-2 form, issued annually by employers.
• Form W-2 e-filed with the SSA must contain the employer’s complete EIN and the complete SSN of the employee.

Do not report in box 12 section 414(h)(2) contributions (relating to certain state or local government plans). Instead, use box 14 for these items and any other information that you wish to give to your employee. For example, union dues and uniform payments may be reported in box 14. Before Sam’s death on June 15, 2025, Sam was employed and received $10,000 in wages on which federal income tax of $1,500 was withheld. When Sam died, Sam’s employer owed Sam $2,000 in wages and $1,000 in accrued vacation pay. The total of $3,000 (less the social security and Medicare taxes withheld) was paid to Sam’s estate on July 20, 2025.

See Reconciling Forms W-2, W-3, 941, 943, 944, CT-1, and Schedule H (Form 1040). Use this code to report designated Roth contributions under a governmental section 457(b) plan. Do not use this code to report elective deferrals under code G. Use this code to report designated Roth contributions under a section 403(b) plan.

However, the employer would still file Form 1099-MISC. Whether the payment is made in the year of death or after the year of death, you must also report it in box 3 of Form 1099-MISC, Miscellaneous Information, for the payment to the estate or beneficiary. Use the name and taxpayer identification number (TIN) of the payment recipient on Form 1099-MISC. However, if the payment is a reissuance of wages that were constructively received by the deceased individual while they were still alive, do not report it on Form 1099-MISC.

Q: When do I have to give Form W-2 to my employees?

Complete this box only if you are the employer and have employees who had federal income tax withheld on third-party payments of sick pay. Show the total income tax withheld by third-party payers on payments to all of your employees. Although this tax is included in the box 2 total, it must be separately shown here.

How do I find my employer’s EIN or Tax ID?

An employee’s contributions to an Archer MSA are includible in income as wages and are subject to federal income tax withholding and social security and Medicare taxes (or railroad retirement taxes, if applicable). Employee contributions are deductible, within limits, on the employee’s Form 1040 or 1040-SR. In these instructions, reference to Forms W-2 and W-3 includes Forms W-2AS, W-2CM, W-2GU, W-2VI, and W-3SS, unless otherwise noted. These instructions are not applicable to wage and tax statements for Puerto Rico. Do not use these forms to report wages subject to U.S. income tax withholding.

Here you will also find forms and publications used for wage reporting, information about verifying employee social security numbers online, how to reach an SSA employer services representative for your region, and more. 15 (Circular E) and the Instructions for Form CT-1X for more information. If you are making corrections to a previously filed Schedule H (Form 1040), see Pub. If an employee repaid you for wages received in a prior year, also see Repayments . Beginning with the earliest year, enter the code, the year, and the amount.

Retirement

Complete this box if you are correcting an employee’s previously reported incorrect SSN and/or name. You must enter the employee’s previously reported full name in box g exactly as it was previously reported. If the previous reported name was reported as blanks or not available, then box g should be all blanks. If you filed a Form W-2 with the SSA that reported an incorrect address for the employee, but all other information on the Form W-2 was correct, do not file Form W-2c with the SSA merely to correct the address.

Show the total wages paid (before payroll deductions) subject to employee social security tax but not including social security tips and allocated tips. If reporting these amounts in a subsequent year (due to lapse of risk of forfeiture), the amount must be adjusted by any gain or loss. See Box 7—Social security tips and Box 8—Allocated tips . Generally, noncash payments are considered to be wages.

If employment ends before December 31, 2025, you may furnish copies to the employee at any time after employment ends, but no later than February 2, 2026. If an employee asks for Form W-2, give them the completed copies within 30 days of the request or within 30 days of the final wage payment, whichever is later. However, if you terminate your business, see Terminating a business . You must file Form(s) W-2 if you have one or more employees to whom you made payments (including noncash payments) for the employees’ services in your trade or business during 2025. 1223 prohibits advertising on Form W-2c and envelopes containing Form W-2c. You must not include advertising on any copy of Form W-2c, including coupons providing discounts on tax preparation services attached to the employee copies, or on an envelope containing any copy of Form W-2c.

• If the total is at least 10 returns, you must e-file them all.
• You’ll love our unique approach to filing taxes—it’s simple, transparent, and carefully designed to provide you with a stress-free filing experience from start to finish.
• Employers are encouraged to consult with legal counsel for advice regarding their organization’s compliance with applicable laws.
• For information on reporting adjustments to Forms 941, 943, 944, or Form CT-1, see section 13 of Pub.
• You can do this by using the official Internal Revenue Service (IRS) Form W-2 with the EITC notice on the back of Copy B or a substitute Form W-2 with the same statement.

See Nonqualified deferred compensation plans under Special Reporting Situations for Form W-2. Show the total that you paid or reimbursed for qualified adoption expenses furnished to your employee under an adoption assistance program. Also include adoption benefits paid or reimbursed from the pre-tax contributions made by the employee under a section 125 (cafeteria) plan. However, do not include adoption benefits forfeited from a section 125 (cafeteria) plan.

Accessing these documents can also provide insights into a business’s compliance status and financial health. Note that some states may charge a nominal fee or impose restrictions on accessing these records. Discover practical methods to find your employer’s EIN using various resources, ensuring accurate and efficient identification. Also, check to see if it was delivered electronically. Some companies provide digital W-2s either by email or through their own online system.

This includes cities, townships, counties, special-purpose districts, public school districts, or other publicly owned entities with governmental authority. Check this box if none of the checkboxes discussed next apply to you. The instructions under How to complete Form W-2 generally apply to Form W-3. Scanners cannot read entries if the type is too light. You may also have to follow special reporting rules for certain taxable reimbursements.

A state, local, or federal government employer correcting only social security wages and/or social security tips (boxes 3 and/or 7) for an MQGE employee must also complete Medicare wages and tips in box 5. Enter the total Medicare wages and tips, including MQGE-only wages, even if there is no change to the total Medicare wages and tips previously reported. Under nonqualified plans or nongovernmental 457(b) plans, deferred amounts that are no longer subject to a substantial risk of forfeiture are taxable even if not distributed. Report these amounts in where is ein on w2 boxes 3 (up to the social security wage base) and 5. Do not report in box 11 deferrals included in boxes 3 and/or 5 and deferrals for current-year services (such as those with no risk of forfeiture).