IRS Form W-2 "Wage and Tax Statement"

IRS Form W-2, Wage and Tax Statement is a document used to report the wages and tax withheld to the employee and the appropriate authorities. The form is issued annually by the Internal Revenue Service (IRS). Download the latest version of the fillable W-2 Form through the link below.

What Is a Wage and Tax Statement?

‚ÄčThe W-2 Form is one of the crucial annual tax documents. This form contains information that discloses the employee's taxable income for the year, including gross wages, deferred compensation, tip income, dependent care benefits, and others.

You must complete this form for each employee you pay a wage, salary, or any other compensation in the course of your employment relationship if you withheld any Medicare, social security, or income taxes or if you paid $600 or more in wages (does not matter if you withheld any taxes).

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What Is Form W-2 Used for?

IRS W-2 Form is used by the employers to provide the amount of their employees' earnings, as well as the amount of federal, state, and other tax deductions made from their paychecks. The employer fills out this form to report the mentioned information to the Social Security Administration (SSA) and to the employees at the end of every year.

The employees use the information provided on the wage and tax statement form to prepare their individual tax return forms (Form 1040). The employees receive three copies of the form: Copy B, Copy C, and Copy 2. If you are an employee, use the copies you received in the following way: attach Copy B to the federal income tax return, attach Copy 2 to the state tax return, and keep Copy C for your records.

When Is Form W-2 Due?

Form W-2 deadline is January 31 for both electronic and paper versions of the document. You cannot request an automatic extension for this form. You are allowed to apply for one 30-day extension to file the form with the SSA. For this purpose, submit the completed IRS Form 8809, Application for Extension of Time to File Information Returns before the Form W-2 due date. The IRS grants an extension to file the form only in extraordinary circumstances, like a natural disaster, fire, or other similar situations and no additional extension will be allowed.

Even if you were granted an extension to file the form with the SSA, you still need to provide it to your employees before January 31. To request the extension to furnish the form to your employees, send the letter containing your name, address, employer identification number, and the proper explanations to the Internal Revenue Service, Attn: Extension of Time Coordinator, 240 Murall Drive, Mail Stop 4360, Kearneysville, WV 25430

This extension is usually granted for up to 15 days unless you provide a reasonable cause of need up to 30 days from the due date.

The amount of Form W-2 late filing penalty is based on the duration of the delay:

  • If you file the form within 30 days after the due date, you have to pay $50 per form (max. $556,500 per year, or $194,500 for small businesses);
  • If you file more than 30 days after the due date but before August 1, the fine amount is $110 per form (max. $1,669,500 per year, or $556,500 for small businesses);
  • If you file after August 1, the penalty is $270 per form (max. $3,339,000 per year, or $1,113,000 for small businesses).

Note, that the amount of penalty is indexed for inflation.

IRS Form W-2 Instructions

You can find complete instructions for the form through this link. The IRS Form W-2 includes six copies. File Copy A with the SSA. Furnish Copies B, C, and 2 to your employee. File Copy 1 with the local tax department if necessary. Keep Copy D with your records for four years. Pay attention to the following instructions when you complete the IRS wage and tax statement:

  1. Do not print Copy A and file it with the SSA. Order either a scannable paper version from the IRS or submit the wage and tax statement using the e-filing service. However, you are allowed to print all the other copies of the form;
  2. Do not fold, cut, or staple the paper version of the Copy A;
  3. Use only black ink when filling out the Copy A. Type all the entries clearly with no corrections. The entries should not exceed the size of the boxes. Do not fill out the Copy A form by hand, in a script or italic font, because the machine will not be able to read it;
  4. Never omit decimal points and cents from your entries;
  5. Do not use the dollar sign;
  6. Leave boxes that do not apply blank;
  7. If you have to file 250 and more forms, use e-filing only. Otherwise, you may be subject to penalties;
  8. Do not send any payments with the IRS W-2 Forms, including checks, cash, or money orders;
  9. Arrange all the Forms W-2 you send in alphabetical (by employees' last names) or numerical (by employees' SSNs) order.

Mail the paper version of the form to the Social Security Administration Direct Operations Center, Wilkes-Barre, PA 18769-0001. Change the ZIP-code to 18769-0002 if you send the documents using the Certified Mail service. Add the phrase "Attn: W-2 Process, 1150 E. Mountain Dr." and change the ZIP-code to 18702-7997 if you send the forms using the IRS-approved private delivery service. Detailed information is provided in the IRS-distributed Form W-2 and W-3 instructions.

How to File a Corrected W-2 Form?

To correct errors on the form, fill out the IRS Form W-2C, Corrected Wage and Tax Statements. Submit this form as soon as possible after discovering an error. Use Form W-2C to furnish the corrected Form W-2 to the SSA and to your employees.

IRS W-2 Related Forms

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Attention:
You may file Forms W-2 and W-3 electronically on the SSA’s
Employer
W-2 Filing Instructions and Information
web page, which is also accessible
at www.socialsecurity.gov/employer. You can create fill-in versions of
Forms W-2 and W-3 for filing with SSA. You may also print out copies for
filing with state or local governments, distribution to your employees, and
for your records.
Note: Copy A of this form is provided for informational purposes only. Copy A appears in
red, similar to the official IRS form. The official printed version of this IRS form is scannable,
but the online version of it, printed from this website, is not. Do not print and file Copy A
downloaded from this website with the SSA; a penalty may be imposed for filing forms that
can’t be scanned. See the penalties section in the current
General Instructions for Forms
W-2 and
W-3, available at www.irs.gov/w2, for more information.
Please note that Copy B and other copies of this form, which appear in black, may be
downloaded, filled in, and printed and used to satisfy the requirement to provide the
information to the recipient.
To order official IRS information returns such as Forms W-2 and W-3, which include a
scannable Copy A for filing, go to IRS’
Online Ordering for Information Returns and
Employer Returns
page, or visit
www.irs.gov/orderforms
and click on Employer and
Information returns. We’ll mail you the scannable forms and any other products you order.
See IRS Publications 1141, 1167, and
1179
for more information about printing these tax
forms.
Attention:
You may file Forms W-2 and W-3 electronically on the SSA’s
Employer
W-2 Filing Instructions and Information
web page, which is also accessible
at www.socialsecurity.gov/employer. You can create fill-in versions of
Forms W-2 and W-3 for filing with SSA. You may also print out copies for
filing with state or local governments, distribution to your employees, and
for your records.
Note: Copy A of this form is provided for informational purposes only. Copy A appears in
red, similar to the official IRS form. The official printed version of this IRS form is scannable,
but the online version of it, printed from this website, is not. Do not print and file Copy A
downloaded from this website with the SSA; a penalty may be imposed for filing forms that
can’t be scanned. See the penalties section in the current
General Instructions for Forms
W-2 and
W-3, available at www.irs.gov/w2, for more information.
Please note that Copy B and other copies of this form, which appear in black, may be
downloaded, filled in, and printed and used to satisfy the requirement to provide the
information to the recipient.
To order official IRS information returns such as Forms W-2 and W-3, which include a
scannable Copy A for filing, go to IRS’
Online Ordering for Information Returns and
Employer Returns
page, or visit
www.irs.gov/orderforms
and click on Employer and
Information returns. We’ll mail you the scannable forms and any other products you order.
See IRS Publications 1141, 1167, and
1179
for more information about printing these tax
forms.
a Employee’s social security number
For Official Use Only
22222
VOID
OMB No. 1545-0008
b Employer identification number (EIN)
1 Wages, tips, other compensation
2 Federal income tax withheld
c Employer’s name, address, and ZIP code
3 Social security wages
4 Social security tax withheld
5 Medicare wages and tips
6 Medicare tax withheld
7 Social security tips
8 Allocated tips
d Control number
9
10 Dependent care benefits
e Employee’s first name and initial
Last name
Suff.
11 Nonqualified plans
12a See instructions for box 12
C
o
d
e
13
Statutory
Retirement
Third-party
12b
employee
plan
sick pay
C
o
d
e
14 Other
12c
C
o
d
e
12d
C
o
d
e
f Employee’s address and ZIP code
15 State
16 State wages, tips, etc. 17 State income tax
18 Local wages, tips, etc. 19 Local income tax
20 Locality name
Employer’s state ID number
W-2
2020
Department of the Treasury—Internal Revenue Service
Wage and Tax Statement
Form
For Privacy Act and Paperwork Reduction
Act Notice, see the separate instructions.
Copy A—For Social Security Administration. Send this entire page with
Form W-3 to the Social Security Administration; photocopies are not acceptable.
Cat. No. 10134D
Do Not Cut, Fold, or Staple Forms on This Page
a Employee’s social security number
22222
OMB No. 1545-0008
b Employer identification number (EIN)
1 Wages, tips, other compensation
2 Federal income tax withheld
c Employer’s name, address, and ZIP code
3 Social security wages
4 Social security tax withheld
5 Medicare wages and tips
6 Medicare tax withheld
7 Social security tips
8 Allocated tips
d Control number
9
10 Dependent care benefits
e Employee’s first name and initial
Last name
Suff.
11 Nonqualified plans
12a
C
o
d
e
13
Statutory
Retirement
Third-party
12b
employee
plan
sick pay
C
o
d
e
14 Other
12c
C
o
d
e
12d
C
o
d
e
f Employee’s address and ZIP code
15 State
16 State wages, tips, etc. 17 State income tax
18 Local wages, tips, etc. 19 Local income tax
20 Locality name
Employer’s state ID number
W-2
2020
Department of the Treasury—Internal Revenue Service
Wage and Tax Statement
Form
Copy 1—For State, City, or Local Tax Department
a Employee’s social security number
Safe, accurate,
Visit the IRS website at
FAST! Use
www.irs.gov/efile
OMB No. 1545-0008
b Employer identification number (EIN)
1 Wages, tips, other compensation
2 Federal income tax withheld
3 Social security wages
4 Social security tax withheld
c Employer’s name, address, and ZIP code
5 Medicare wages and tips
6 Medicare tax withheld
7 Social security tips
8 Allocated tips
d Control number
9
10 Dependent care benefits
e Employee’s first name and initial
Last name
Suff.
11 Nonqualified plans
12a See instructions for box 12
C
o
d
e
13
Statutory
Retirement
Third-party
12b
employee
plan
sick pay
C
o
d
e
14 Other
12c
C
o
d
e
12d
C
o
d
e
f Employee’s address and ZIP code
15 State
16 State wages, tips, etc. 17 State income tax
18 Local wages, tips, etc. 19 Local income tax
20 Locality name
Employer’s state ID number
W-2
2020
Department of the Treasury—Internal Revenue Service
Wage and Tax Statement
Form
Copy B—To Be Filed With Employee’s FEDERAL Tax Return.
This information is being furnished to the Internal Revenue Service.
Notice to Employee
W-2c, Corrected Wage and Tax Statement, with the Social
Security Administration (SSA) to correct any name, SSN, or money
Do you have to file? Refer to the Instructions for Forms 1040
amount error reported to the SSA on Form W-2. Be sure to get
and 1040-SR to determine if you are required to file a tax return.
your copies of Form W-2c from your employer for all corrections
Even if you don’t have to file a tax return, you may be eligible for
made so you may file them with your tax return. If your name and
a refund if box 2 shows an amount or if you are eligible for any
SSN are correct but aren’t the same as shown on your social
credit.
security card, you should ask for a new card that displays your
Earned income credit (EIC). You may be able to take the EIC
correct name at any SSA office or by calling 800-772-1213. You
for 2020 if your adjusted gross income (AGI) is less than a
may also visit the SSA website at www.SSA.gov.
certain amount. The amount of the credit is based on income
Cost of employer-sponsored health coverage (if such cost is
and family size. Workers without children could qualify for a
provided by the employer). The reporting in box 12, using
smaller credit. You and any qualifying children must have valid
code DD, of the cost of employer-sponsored health coverage is
social security numbers (SSNs). You can’t take the EIC if your
for your information only. The amount reported with code DD
investment income is more than the specified amount for 2020
is not taxable.
or if income is earned for services provided while you were an
Credit for excess taxes. If you had more than one employer in
inmate at a penal institution. For 2020 income limits and more
2020 and more than $8,537.40 in social security and/or Tier 1
information, visit www.irs.gov/EITC. See also Pub. 596, Earned
railroad retirement (RRTA) taxes were withheld, you may be able
Income Credit. Any EIC that is more than your tax liability is
to claim a credit for the excess against your federal income tax.
refunded to you, but only if you file a tax return.
If you had more than one railroad employer and more than
Clergy and religious workers. If you aren’t subject to social
$5,012.70 in Tier 2 RRTA tax was withheld, you may also be
security and Medicare taxes, see Pub. 517, Social Security and
able to claim a credit. See the Instructions for Forms 1040 and
Other Information for Members of the Clergy and Religious
1040-SR and Pub. 505, Tax Withholding and Estimated Tax.
Workers.
(See also Instructions for Employee on the back of Copy C.)
Corrections. If your name, SSN, or address is incorrect, correct
Copies B, C, and 2 and ask your employer to correct your
employment record. Be sure to ask the employer to file Form
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