Independent tax information resource. Not affiliated with the IRS. Not tax advice.
What Is a W-2 Form?
Updated 30 March 2026
A W-2 is the tax form your employer sends you every January. It reports exactly how much you earned and how much tax was withheld from your paychecks. You need it to file your tax return. Here is a complete guide to every box, every deadline, and every number on the form.
20+
Boxes to decode
Jan 31
Employer deadline
Apr 15
Filing deadline
The W-2 in Plain English
Every employer in the United States is required to file a Form W-2 (Wage and Tax Statement) for each employee who earned $600 or more during the calendar year. The form has two audiences: the employee needs it to file their personal tax return, and the IRS uses it to verify that employees are reporting the correct income.
The W-2 contains more than just your salary. It breaks down your total compensation into categories: federal taxable wages, Social Security wages, Medicare wages, state wages, and local wages. It also reports every dollar of tax your employer withheld on your behalf throughout the year. Pre-tax deductions like 401(k) contributions and health insurance premiums are tracked in Box 12 with specific letter codes.
You receive multiple copies of the same W-2. Copy A goes to the Social Security Administration. Copy B is for filing with your federal tax return. Copy C is for your records. Copy D is your employer's copy. Copy 1 goes to your state or local tax authority, and Copy 2 is for filing with your state return.
Every Box on the W-2, Explained
From your Social Security number to state tax withholding, here is what every field means and why it matters.
Employee's Social Security number
Your 9-digit SSN. Verify this is correct every year. An incorrect SSN can cause your wages to not be credited to your Social Security record, which affects your future retirement benefits.
Employer identification number (EIN)
Your employer's 9-digit federal tax ID number. You need this when filing your tax return. It identifies which company paid you.
Employer's name, address, and ZIP code
The legal name and address of your employer. This may differ from the company name you know if you work for a subsidiary or if the company has a DBA (doing business as) name.
Control number
An internal code your employer or payroll provider uses to identify your specific W-2. Not all employers use this field. You do not need it for your tax return.
Employee's name and address
Your legal name and mailing address. If your name is misspelled or your Social Security card has a different name, request a corrected W-2 (W-2c) from your employer.
Wages, tips, other compensation
Your total taxable wages for the year. This is your gross pay minus pre-tax deductions like 401(k) contributions, health insurance premiums, and HSA/FSA contributions. This number is often lower than your total salary because of those pre-tax benefits.
Federal income tax withheld
The total federal income tax your employer withheld from your paychecks throughout the year. This amount is based on your W-4 elections. When you file your tax return, you compare this to your actual tax liability to determine if you get a refund or owe additional tax.
Social Security wages
The wages subject to Social Security tax. This is capped at the Social Security wage base of $168,600 for 2026. If you earned more than this amount from a single employer, Box 3 will show $168,600. Pre-tax health insurance and some other deductions do not reduce Box 3, so it is often higher than Box 1.
Social Security tax withheld
The Social Security tax withheld from your pay. The employee rate is 6.2% of Box 3 wages, up to the wage base of $168,600. The maximum Social Security tax for 2026 is $10,453.20 (6.2% of $168,600). Your employer pays a matching 6.2%.
Medicare wages and tips
The wages subject to Medicare tax. There is no wage cap for Medicare, so Box 5 is typically equal to or higher than Box 3. Box 5 may differ from Box 1 because some pre-tax deductions reduce federal taxable wages but not Medicare wages.
Medicare tax withheld
The Medicare tax withheld from your pay. The standard employee rate is 1.45% of Box 5 wages. If your wages exceed $200,000, an additional 0.9% Medicare surtax applies to wages above that threshold, bringing the rate to 2.35% on the excess.
Social Security tips
Tips you reported to your employer that are subject to Social Security tax. This is included in Box 3 as well. If you did not receive tips, this box will be blank.
Allocated tips
Tips allocated to you by your employer if you work in a food or beverage establishment and the total tips reported by all employees were less than 8% of gross receipts. Allocated tips are not included in Boxes 1, 3, 5, or 7, but you must report them on your tax return.
Verification code
Used by some employers for electronic W-2 verification. This box is not used on most W-2 forms and may be blank.
Dependent care benefits
The total amount of dependent care benefits your employer provided or paid on your behalf. This includes amounts from a dependent care FSA. Up to $5,000 per year ($2,500 if married filing separately) is excluded from taxable income. Amounts exceeding the limit are included in Box 1.
Nonqualified plans
Distributions from your employer's nonqualified deferred compensation plan. This amount is also included in Box 1. It is reported separately here because it may be subject to additional reporting requirements.
Codes
Various compensation and benefit amounts identified by letter codes. Common codes include: D (401k contributions), E (403b contributions), W (employer HSA contributions), DD (cost of employer-sponsored health coverage), C (taxable group-term life insurance over $50,000), and AA/BB (Roth 401k/403b contributions). Up to four items can be listed; additional items appear on a separate W-2.
Checkboxes
Three checkboxes: 'Statutory employee' (if you are treated as a contractor for income tax but an employee for Social Security/Medicare), 'Retirement plan' (if you were eligible for your employer's retirement plan), and 'Third-party sick pay' (if you received sick pay from an insurance company instead of your employer).
Other
A catch-all box where employers can report additional tax information. Common entries include state disability insurance (SDI) withholding, union dues, uniform payments, educational assistance, and employer-paid health insurance for S-corp shareholders. The label next to the amount identifies what it represents.
State and local tax information
Boxes 15 through 20 report your state and local tax information. Box 15 shows your employer's state ID number and the state abbreviation. Box 16 is your state taxable wages, Box 17 is state income tax withheld, Box 18 is local wages, Box 19 is local income tax withheld, and Box 20 identifies the locality name. If you worked in multiple states, your employer may list each state on a separate line.
2026 Tax Numbers That Affect Your W-2
Standard Deduction (Single)
$15,700
Standard Deduction (Married Filing Jointly)
$31,400
Social Security Wage Base
$168,600
Box 3 is capped at this amount
Social Security Tax Rate (Employee)
6.2%
Max SS tax: $10,453.20
Medicare Tax Rate (Employee)
1.45%
No wage cap. Additional 0.9% above $200,000.
Total FICA Rate (Employee Share)
7.65%
6.2% SS + 1.45% Medicare. Employer matches this.
W-2 Decoder Calculator
Enter the key numbers from your W-2 to check your effective tax rate, verify withholding accuracy, and estimate whether you will get a refund or owe money.
Important W-2 Deadlines for 2026
Key dates you need to know for the 2025 tax year (filed in 2026).
Employers must send W-2 forms to employees
This is a legal deadline. Employers who miss it face penalties from the IRS starting at $60 per form.
Employers must file W-2s with the Social Security Administration
The SSA receives all W-2 data and shares it with the IRS for matching against tax returns.
Contact your employer if you have not received your W-2
Allow a reasonable time for mail delivery. If you opted for electronic delivery, check your payroll portal.
Contact the IRS if your employer cannot provide a W-2
Call 1-800-829-1040. The IRS can contact your employer on your behalf or provide you with a substitute form (Form 4852).
Federal income tax return filing deadline
You must file your Form 1040 (or request an extension) by this date. Your W-2 information goes on lines 1a through 1z of Form 1040.
Extended filing deadline
If you filed Form 4868 for an automatic 6-month extension, your return is due by this date. The extension applies to filing, not payment. You must estimate and pay any taxes owed by April 15.