W-2Wage and Tax Statement
Shows your annual wages and taxes withheld by your employer. You need this to file your federal and state tax returns.
Who needs to file this form
Every employer must issue a W-2 to each employee who was paid wages during the year, even if only a small amount was earned. If you held multiple jobs, you'll receive a separate W-2 from each employer. You should also receive a W-2 if you were a statutory employee or had group-term life insurance over $50,000.
Key Deadlines
Employer must send W-2 to you
January 31, 2027
For 2026 tax year wages
File your return using W-2 data
April 15, 2027
Standard filing deadline
Request a corrected W-2 (W-2c)
As soon as you spot an error
Contact employer first, then IRS if no response by mid-February
Step-by-Step Filing Guide
Receive your W-2 from each employer
Employers must mail or make available your W-2 by January 31. If you haven't received it by mid-February, contact your employer's payroll department. If you still can't get it, call the IRS at 800-829-1040 with your employer's name, address, and EIN.
Verify the information is correct
Check your legal name, SSN, and all dollar amounts against your final pay stub. Key boxes: Box 1 (total wages), Box 2 (federal tax withheld), Box 3 (Social Security wages), Box 5 (Medicare wages), Box 12 (retirement contributions, HSA, etc.), Box 17 (state tax withheld).
Enter W-2 data into your tax return
Report wages from Box 1 on Form 1040. Federal withholding from Box 2 is applied as a credit against your tax. Most tax software imports W-2s automatically if you upload a photo or enter the employer's EIN.
Check for Box 12 codes
Box 12 contains coded information: D = 401(k) contributions, W = HSA employer contributions, DD = health insurance cost (informational only), C = group-term life insurance over $50K. These codes can affect deductions and credits on your return.
File your return and keep records
File by April 15 (or request an extension). Keep your W-2 for at least 3 years after filing. The IRS can audit returns up to 3 years back (6 years if income was underreported by 25%+).
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