Form W-2

What to know about W-2 forms

What is a W-2 form used for?

A W-2 form, officially called the Wage and Tax Statement, is an IRS document that reports your annual earnings and the taxes withheld from your paychecks. Your employer must send you a W-2 for each tax year in which you received wages.

The purpose of Form W-2 is to provide both you and the IRS with a complete record of your taxable employment income. You'll need it to file your federal and state tax returns accurately. The form also reports your Social Security and Medicare wages, which help determine your future benefits.

Who receives a W-2?

Any worker classified as an employee should receive a W-2 from their employer. This includes full-time, part-time and seasonal employees who had taxes withheld from their pay. Even if you only worked briefly, you should receive a W-2 if you earned wages and had withholdings.

Independent contractors and freelancers do not receive a W-2. Instead, they typically receive a 1099-NEC form. The key difference is classification: W-2 employees have taxes withheld by their employer, while 1099 workers handle their own tax payments.

When are W-2 forms sent out?

Employers are required by the IRS to furnish W-2 forms to employees by January 31 each year. If that date falls on a weekend or holiday, the deadline moves to the next business day. For the 2025 tax year, the deadline was February 2, 2026, because January 31 fell on a Saturday.

The same January 31 deadline applies to filing W-2s with the Social Security Administration. If your W-2 hasn't arrived by mid-February, contact your employer's payroll or HR department to confirm they have your correct address.

How to find your W-2 form?

Many employers now offer electronic access to W-2 forms through payroll platforms or employee portals. Check with HR to see if your W-2 is available for download online.

If you can't locate your W-2, try these steps:

• Contact your employer's payroll department to request a copy or verify your address.
• Log in to your employer's payroll portal, as many companies use services like ADP, Gusto or Workday to distribute W-2s electronically.
• Contact the IRS at 1-800-829-1040 if other options fail. You can also request a Wage and Income Transcript, which shows the income data reported on your W-2.

How to get a W-2 from a previous employer?

If you no longer work for a company that owes you a W-2, the employer is still legally required to send it by the January 31 deadline. Start by contacting your former employer's payroll or HR department to confirm they have your current address.

Many payroll providers allow former employees to access W-2 forms online even after leaving the company. If your former employer is unresponsive or has gone out of business, you can file Form 4852 (Substitute for Form W-2) with your tax return, using your final pay stub to estimate wages and withholdings.

How to read a W-2 form?

A W-2 contains multiple numbered boxes, each reporting a specific type of income or tax withholding. Understanding the key boxes helps you verify your information and file taxes correctly.

Here are the most important boxes to review:

• Box 1 – Wages, tips, other compensation: Your total taxable federal income. This is often lower than your gross salary because pre-tax deductions like 401(k) contributions and health insurance premiums reduce this amount.
• Box 2 – Federal income tax withheld: The total federal income tax your employer deducted from your paychecks during the year.
• Boxes 3 and 5 – Social Security and Medicare wages: The portions of your earnings subject to Social Security and Medicare taxes. These may differ from Box 1.
• Box 12 – Coded benefit entries: Uses letter codes to report items like retirement plan contributions (code D for 401(k)), employer health coverage costs (code DD) and HSA contributions (code W).
• Boxes 15–17 – State tax information: Your state employer ID, state taxable wages and state income tax withheld.

What's the difference between a W-2 and a W-4?

The W-2 and W-4 serve different purposes at different stages of the tax process. A W-4 is a form you fill out when starting a new job, telling your employer how much federal income tax to withhold from each paycheck. A W-2 is the form your employer sends after the year ends, showing what you earned and what was withheld.

Think of the W-4 as the input and the W-2 as the output. Your W-4 selections directly affect the amounts on your W-2. If the withholding shown on your W-2 doesn't match your tax liability, consider updating your W-4.

What's the difference between a W-2 and a 1099?

A W-2 reports income earned as an employee, where the employer withholds income taxes, Social Security, and Medicare from your pay. A 1099-NEC reports income paid to independent contractors, who are responsible for paying their own self-employment taxes.

If you receive a W-2, your employer has already deducted taxes on your behalf. If you receive a 1099, no taxes have been withheld, and you may need to make quarterly estimated tax payments to avoid penalties at filing time.

What happens if you don't receive your W-2?

You're still required to file your tax return on time even if your W-2 is missing or late. The federal filing deadline doesn't change because of a delayed W-2.

Follow these steps if your W-2 is missing:

• Contact your employer to request the form and verify they have your correct address.
• Call the IRS at 1-800-829-1040 if your employer is unresponsive. They can contact the employer on your behalf.
• Use Form 4852 as a substitute if you still don't have your W-2 by the filing deadline. You'll need your final pay stub to estimate wages and withholdings.
• Request a Wage and Income Transcript from the IRS to verify the income your employer reported.

Need to fill out a W-2 form quickly?

Our free W-2 form template gives you a reliable starting point for preparing your document. While the official form comes from the Internal Revenue Service, you can still use our fillable version to enter and organize your business and employee details with ease.

See all available tax form templates

New to filing a W-2 Form?

If this is your first time, this guide walks you through each step so you can complete your W-2 accurately and efficiently. Enter employee information, report wages and tax withholdings, and submit with confidence.

Read our guide to filling out W-2 forms for first-time filers