The definitive reference for understanding your W-2 — what every box means, key deadlines, employer obligations, IRS transcript access, and answers to the most common questions.
Whether you're filing your return, checking your tax withholdings, or correcting an error, this guide provides the information you need in one place.
W-2 Form: A Quick Overview
-by Alexia Zepeda | SecurePayStubs
10 min read
IRS-sourced
- Form W-2 reports an employee’s annual wages and taxes withheld by their employer and is used to file federal and state tax returns.
- Employers generally must provide W-2s by January 31, and employees who worked for multiple employers should receive a separate W-2 from each one.
- Box 1 shows federal taxable wages, while Boxes 2–6 report federal income tax, Social Security, and Medicare wages and taxes.
- Boxes 15–20 report state and local tax information, when applicable.
- Check your W-2 against your final pay stub and verify your name, SSN, wages, and taxes withheld before filing your return.
- If your W-2 is missing or contains an error, contact your employer or payroll department. A corrected Form W-2c may be required.
Table of Contents
What is a W-2 form?
A W-2 (Wage and Tax Statement) is a year-end document your employer sends to you and the IRS showing your total wages and all taxes withheld for the calendar year. It is the foundation of your federal and state tax return.
Official name
Wage and Tax Statement
Who sends it
Your employer
Who receives it
You + the IRS
Period covered
Prior calendar year
Applies to
Employees (not contractors)
Employer deadline
January 31 each year
If you held multiple jobs during the year, each employer issues a separate W-2. You need all of them to file your taxes correctly, as the totals from each are combined on your Form 1040.
Key W-2 deadlines
Jan 31
Employers send deadline — must be mailed or electronically delivered to you by this date. Same deadline to file copies with the SSA.
Mid-Feb
Act — if not received, contact your employer's HR or payroll department for a duplicate. Confirm the mailing address they have on file.
Late Feb
Contact the IRS — if employers are unresponsive, call 1-800-829-1040. Have your SSN, employer address, and pay stub details ready.
Apr 15
Tax filing deadline — if W-2 still hasn't arrived, file using IRS Form 4852 (substitute W-2) to avoid late penalties. Amend later if needed.
3 years
Amendment window — if you receive a corrected W-2c after filing, you have 3 years from the original filing date to submit an amended return (Form 1040-X).
Form W-2 Box-by-box breakdown
Your W-2 has lettered and numbered boxes — here is what everyone means.
Employer and employee information
Box A: Employee SSN
Your Social Security Number. Verify that it matches your Social Security card exactly. Errors here require a W-2c correction.
Box B: Employer EIN
Your employer's federal Employer Identification Number. Needed if you contact the IRS about a missing W-2.
Box C: Employer address
The employer's name and mailing address. Useful when contacting the IRS for assistance.
Box E–F: Employee name & address
Minor address errors don't affect your filing. Name errors must be corrected by your employer via W-2c.
Federal income and taxes
Box 1: Wages, tips, another comp
Your total federal taxable wages. This is what you report as income on Form 1040. Pre-tax deductions (401k, HSA) reduce this number.
Example: Gross $65,000 − 401(k) $5,000 = Box 1: $60,000
Box 2: Federal income tax withheld
Total federal income tax your employer withheld. This is credited against your tax liability when you file.
Box 3: Social Security wages
Wages subject to Social Security tax. May differ from Box 1 because some pre-tax deductions reduce federal income but not SS wages.
Box 4: Social Security tax withheld
Should equal 6.2% of Box 3, up to the annual wage base ($168,600 in 2024). If you had multiple employers, you may have overpaid — claim the excess as a credit.
Box 5: Medicare wages
Wages subject to Medicare tax. No wage cap applies, so this is typically higher than Box 3.
Box 6: Medicare tax withheld
1.45% of Box 5. Earners over $200K pay an additional 0.9% Additional Medicare Tax.
Box 7: Social Security tips
Tips you reported to your employer, subject to Social Security tax. Common for restaurant and hospitality workers.
Box 8: Allocated tips
Tips allocated by your employer if your reported tips were below a set percentage of sales. Must be reported as income even if not in Box 1.
Box 10: Dependent care benefits
Pre-tax dependent care FSA contributions. Up to $5,000 is excluded from income; amounts over $5,000 are included in Box 1.
Box 11: Nonqualified plans
Distributions from nonqualified deferred compensation plans. Included in Box 1 income. Important for Social Security benefit calculations.
Box 12: Coded deductions & benefits
Pre-tax benefits and deductions, each with a letter of code. Up to four entries. See full code decoder in Section 04 below.
Box 13: Checkboxes
Three checkboxes: Statutory employee, Retirement plan participant, Third-party sick pay. Each affects how you file — retirement plan box limits IRA deduction eligibility.
Box 14: Other
Employer-specific items: union dues, state disability insurance, educational assistance, housing allowances. Informational only unless your state requires it for filing.
State and local taxes
Box 15: State & employer state ID
Two-letter state abbreviation and your employer's state tax ID. Blank if you work in a no-income tax state.
Box 16: State wages, tips, etc.
State taxable wages — may differ from Box 1 if your state has different rules for pre-tax deductions.
Box 17: State income tax
State income tax withheld from your paychecks. Credit applied when filing your state return.
Boxes 18–20: Local taxes
Local wages and taxes withheld. Used in cities and counties with their own income tax (e.g. New York City, Philadelphia).
W-2 vs 1099: key differences
| Worker type | W-2 - Employee | 1099-NEC - Independent contractor |
|---|---|---|
| Taxes withheld | Yes — by employer | No — you pay yourself |
| Employer pays | Half of FICA (7.65%) | Nothing |
| Self-employment tax | No | Yes — 15.3% |
| Quarterly estimates | Not required | Required (Apr/Jun/Sep/Jan) |
| Benefits eligible | Often yes | Generally, no |
| Sent by | Employer by Jan 31 | Client by Jan 31 |
Employer obligations and penalties
Understanding what your employer is legally required to do helps you know your rights when something goes wrong.
Send by January 31
Employers must furnish W-2s to employees and file with the SSA by January 31. No exceptions for small businesses.
Issue corrections promptly
If errors are found, employers must issue a corrected W-2c as soon as possible. There is no hard deadline for corrections, but delays can cause IRS notices.
Retain records 4 years
File with SSA
Penalties for late or incorrect W-2s
| Filed/furnished within 30 days of deadline | $60 per form |
| Filed/furnished by August 1 | $130 per form |
| Filed after August 1 or not at all | $340 per form |
| Intentional disregard | $660 per form (no cap) |
How to get your W-2 from the IRS
If you can't get your W-2 from your employer, the IRS has a copy. Here are two ways to access it.
Option A: free wage and income transcript (fastest)
- Go to irs.gov/transcript and click "Get Transcript Online"
- Create or log into your IRS account using ID.me verification
- Select "Wage and Income Transcript" and choose the tax year
- Download the PDF — it shows the same data as your W-2, available for up to 10 prior years
Option B: mail request (slower)
Call 800-908-9946 or mail Form 4506-T to request a transcript by post. Allow 5–10 business days. Use this option if you cannot complete online identity verification.
Common W-2 errors and how to fix them
- Wrong Social Security number
Contact HR immediately — this is a critical error. Your employer must issue a W-2c. The IRS cannot match your return without a correct SSN. - Box 1 doesn't match pay stubs
Check Box 12 for pre-tax deductions (codes D, E, W, etc.) that reduce your taxable wages. If still off, contact payroll with your final paystub. - Wrong name
Minor variations are usually fine. Legal name mismatches (different last name, wrong middle name) require a W-2c correction before filing. - Wrong employer EIN (Box b)
Contact your employer — this requires a W-2c. The IRS uses the EIN to match employer records and an incorrect one can trigger a notice. - Missing state wages
If you live in a no-income-tax state (FL, TX, WA, etc.) Boxes 15–17 will be blank — this is correct. If you paid state tax and it's missing, contact payroll. - Received a corrected W-2c after filing
Compare the W-2c to your original W-2. If any amounts changed, file an amended return using Form 1040-X. You have 3 years from your original filing date.
Need your W-2 from a previous employer?
Step-by-step guide — from HR to the IRS — covering every method.