Law Forms

Law Forms
Homepage ➼ Fill Out a Valid IRS W-2 Template
Contents

Form Specs

Fact Name Description
Purpose The W-2 form reports an employee's annual wages and the amount of taxes withheld from their paycheck.
Filing Deadline Employers must provide W-2 forms to employees by January 31 of each year.
State-Specific Forms Some states require additional forms, such as the W-2G for gambling winnings, governed by state tax laws.
Importance for Tax Filing Employees use the W-2 form to complete their federal and state tax returns accurately.

Dos and Don'ts

When filling out the IRS W-2 form, accuracy is key. Here are some important dos and don'ts to keep in mind:

  • Do ensure that all personal information, such as your name and Social Security number, is correct.
  • Don't forget to include the correct employer identification number (EIN) for your employer.
  • Do report all wages and tips accurately to reflect your total earnings for the year.
  • Don't leave any boxes blank; if a section does not apply, indicate that it is not applicable.
  • Do double-check your calculations to ensure that all figures add up correctly.
  • Don't use an old version of the form; always use the most current W-2 form available.
  • Do keep a copy of the completed form for your records.

Other PDF Documents

Dd Form 2870 - By using the DD 2870, you grant permission for medical information sharing.

Completing the Ohio Unclaimed Funds Reporting Form, or OUF-1, is crucial for businesses to report any unclaimed funds, ensuring compliance with state regulations. For those looking to streamline the process, resources such as Ohio PDF Forms can provide valuable assistance and clarity in navigating the necessary requirements.

Can You Print Out a W9 Form - The form can be requested at any time if the need arises for tax documentation.

Common mistakes

  1. Incorrect Employee Information: One of the most common mistakes is providing incorrect personal information. This includes misspellings of names, incorrect Social Security numbers, or outdated addresses. Double-checking this information is crucial to avoid delays or issues with tax filings.

  2. Wrong Employer Identification Number (EIN): Employers must ensure that their EIN is accurate. An incorrect EIN can lead to significant problems, including delays in tax processing and potential penalties.

  3. Improperly Reporting Income: It's essential to report all forms of income accurately. This includes wages, tips, and any other compensation. Failing to report income correctly can lead to discrepancies and may trigger an audit.

  4. Neglecting to Include All Tax Withholdings: Employees should verify that all federal, state, and local tax withholdings are included. Missing any withholdings can result in underpayment of taxes and possible penalties.

  5. Forgetting to Sign the Form: A W-2 form must be signed to be valid. Forgetting to sign can lead to the form being rejected, causing delays in tax processing.

  6. Using the Wrong Form Version: It's important to use the correct version of the W-2 form for the tax year in question. Using an outdated form can lead to complications and errors in reporting.

  7. Not Providing Copies to Employees: Employers are required to provide copies of the W-2 to their employees by a specific deadline. Failing to do so can result in penalties and frustration for employees trying to file their taxes.

  8. Incorrectly Reporting Benefits: Non-cash benefits, such as health insurance or retirement contributions, must be reported accurately. Misreporting these can lead to tax issues for both the employer and employee.

  9. Failing to Keep Records: Employers should maintain copies of all W-2 forms issued. This is important for record-keeping and can be beneficial in the event of an audit or dispute.

Documents used along the form

The IRS W-2 form is a crucial document for both employees and employers, as it reports wages paid and taxes withheld. However, it is often accompanied by several other forms and documents that are equally important for tax filing and financial record-keeping. Understanding these documents can help ensure compliance and maximize potential tax benefits.

  • IRS W-3 Form: This form serves as a summary of all W-2 forms submitted by an employer. It is filed with the Social Security Administration to report total earnings, taxes withheld, and the number of employees.
  • 1040 Form: The individual income tax return form that taxpayers use to report their annual income. It is essential for filing federal taxes and determining tax liability.
  • 1099 Form: This form reports various types of income other than wages, salaries, and tips. Freelancers and independent contractors typically receive this form to report their earnings.
  • Schedule C: For self-employed individuals, this form details income and expenses related to their business. It is filed alongside the 1040 form to report business profits or losses.
  • Boat Bill of Sale Form: This legal document is essential for transferring boat ownership, providing vital details about the transaction, including buyer and seller information and sale price. For more information, visit https://californiadocsonline.com/boat-bill-of-sale-form.
  • Schedule SE: This form calculates self-employment tax for those who earn income from self-employment. It is also submitted with the 1040 form.
  • Form 8889: Used by individuals with Health Savings Accounts (HSAs), this form reports contributions, distributions, and any tax implications related to HSAs.
  • Form 8862: This form is necessary for taxpayers who have had their Earned Income Tax Credit (EITC) denied in the past and wish to claim it again. It helps establish eligibility.
  • Form 4506-T: This form allows taxpayers to request a transcript of their tax return from the IRS. It is often used for verification purposes when applying for loans or mortgages.

Misconceptions

The IRS W-2 form is essential for reporting wages and taxes withheld from employees' paychecks. However, several misconceptions about this form can lead to confusion. Here are five common misunderstandings:

  • The W-2 is only for full-time employees. Many believe that only full-time employees receive a W-2. In reality, any employee who earns wages and has taxes withheld must receive a W-2, regardless of their employment status.
  • Independent contractors receive W-2 forms. This is incorrect. Independent contractors typically receive a 1099 form instead of a W-2. The W-2 is specifically for employees.
  • The W-2 shows only income earned in the last year. Some think the W-2 only reflects income from the previous calendar year. While it does report earnings for that year, it also includes total taxes withheld, which can impact tax returns.
  • Employers must send W-2 forms by January 1st. This is a common myth. Employers are required to provide W-2 forms to employees by January 31st of the following year, not January 1st.
  • You don’t need a W-2 if you didn’t work much. Even if you worked only a few hours or earned a small amount, if you received wages and had taxes withheld, you should still receive a W-2.

Understanding these misconceptions can help ensure that you are well-informed about your tax documents and obligations.

Preview - IRS W-2 Form

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.

The maximum amount of dependent care assistance benefits excludable from income may be increased for 2021. The American Rescue Plan Act of 2021 permits employers to increase the amount of dependent care benefits under their plans that can be excluded from an employee’s income from $5,000 ($2,500 for married filing separately) to up to $10,500 ($5,250 for married filing separately). See section C of Notice 2021-26 in

Internal Revenue Bulletin: 2021-21 | Internal Revenue Service (irs.gov) for more information.

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.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

22222

VOID

 

 

a

Employee’s social security number

For Official Use Only ▶

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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 Employer’s state ID number

 

 

16 State wages, tips, etc.

17 State income tax

 

18 Local wages, tips, etc.

19 Local income tax

 

20 Locality name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Form W-2 Wage and Tax Statement

2022

 

 

Department of the Treasury—Internal Revenue Service

 

 

 

 

 

For Privacy Act and Paperwork Reduction

 

Copy A—For Social Security Administration. Send this entire page with

 

 

 

 

 

Act Notice, see the separate instructions.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

22222

a Employee’s social security number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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 Employer’s state ID number

 

16 State wages, tips, etc.

17 State income tax

 

18 Local wages, tips, etc.

19 Local income tax

20 Locality name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Form W-2 Wage and Tax Statement

2022

 

 

Department of the Treasury—Internal Revenue Service

 

 

 

 

 

 

 

 

 

 

Copy 1—For State, City, or Local Tax Department

 

 

a

Employee’s social security number

 

 

 

Safe, accurate,

 

 

 

 

 

Visit the IRS website at

 

 

 

 

 

 

OMB No. 1545-0008

FAST! Use

 

 

 

 

 

www.irs.gov/efile

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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 Employer’s state ID number

 

16 State wages, tips, etc.

17 State income tax

 

18 Local wages, tips, etc.

19 Local income tax

20 Locality name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Form W-2 Wage and Tax Statement

2022

 

 

Department of the Treasury—Internal Revenue Service

 

 

 

 

 

 

 

 

 

 

 

 

Copy B—To Be Filed With Employee’s FEDERAL Tax Return.

This information is being furnished to the Internal Revenue Service.

Notice to Employee

Do you have to file? Refer to the Form 1040 instructions to determine if you are required to file a tax return. Even if you don’t have to file a tax return, you may be eligible for a refund if box 2 shows an amount or if you are eligible for any credit.

Earned income credit (EIC). You may be able to take the EIC for 2022 if your adjusted gross income (AGI) is less than a certain amount. The amount of the credit is based on income and family size. Workers without children could qualify for a smaller credit. You and any qualifying children must have valid social security numbers (SSNs). You can’t take the EIC if your investment income is more than the specified amount for 2022 or if income is earned for services provided while you were an inmate at a penal institution. For 2022 income limits and more information, visit www.irs.gov/EITC. See also Pub. 596, Earned Income Credit. Any EIC that is more than your tax liability is refunded to you, but only if you file a tax return.

Employee’s social security number (SSN). For your protection, this form may show only the last four digits of your SSN. However, your employer has reported your complete SSN to the IRS and the Social Security Administration (SSA).

Clergy and religious workers. If you aren’t subject to social security and Medicare taxes, see Pub. 517, Social Security and Other Information for Members of the Clergy and Religious Workers.

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 W-2c, Corrected Wage and Tax Statement, with the SSA to correct any name, SSN, or money amount error reported to the SSA on Form W-2. Be sure to get your copies of Form W-2c from your employer for all corrections made so you may file them with your tax return. If your name and SSN are correct but aren’t the same as shown on your social security card, you should ask for a new card that displays your correct name at any SSA office or by calling 800-772-1213. You may also visit the SSA website at www.SSA.gov.

Cost of employer-sponsored health coverage (if such cost is provided by the employer). The reporting in box 12, using code DD, of the cost of employer-sponsored health coverage is for your information only. The amount reported with code DD is not taxable.

Credit for excess taxes. If you had more than one employer in 2022 and more than $9,114 in social security and/or Tier 1 railroad retirement (RRTA) taxes were withheld, you may be able to claim a credit for the excess against your federal income tax. See the Form 1040 instructions. If you had more than one railroad employer and more than $5,350.80 in Tier 2 RRTA tax was withheld, you may be able to claim a refund on Form 843. See the Instructions for Form 843.

(See also Instructions for Employee on the back of Copy C.)

aEmployee’s social security number

 

This information is being furnished to the Internal Revenue Service. If you

OMB No. 1545-0008

are required to file a tax return, a negligence penalty or other sanction

may be imposed on you if this income is taxable and you fail to report it.

 

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 Employer’s state ID number

 

16 State wages, tips, etc.

17 State income tax

 

18 Local wages, tips, etc.

19 Local income tax

20 Locality name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Form W-2 Wage and Tax Statement

2022

 

 

Department of the Treasury—Internal Revenue Service

 

 

 

 

Safe, accurate,

 

Copy C—For EMPLOYEE’S RECORDS

 

 

 

 

 

 

 

FAST! Use

 

(See Notice to Employee on the back of Copy B.)

Instructions for Employee

(See also Notice to Employee on the back of Copy B.)

Box 1. Enter this amount on the wages line of your tax return.

Box 2. Enter this amount on the federal income tax withheld line of your tax return.

Box 5. You may be required to report this amount on Form 8959, Additional Medicare Tax. See the Form 1040 instructions to determine if you are required to complete Form 8959.

Box 6. This amount includes the 1.45% Medicare Tax withheld on all Medicare wages and tips shown in box 5, as well as the 0.9% Additional Medicare Tax on any of those Medicare wages and tips above $200,000.

Box 8. This amount is not included in box 1, 3, 5, or 7. For information on how to report tips on your tax return, see the Form 1040 instructions.

You must file Form 4137, Social Security and Medicare Tax on Unreported Tip Income, with your income tax return to report at least the allocated tip amount unless you can prove with adequate records that you received a smaller amount. If you have records that show the actual amount of tips you received, report that amount even if it is more or less than the allocated tips. Use Form 4137 to figure the social security and Medicare tax owed on tips you didn’t report to your employer. Enter this amount on the wages line of your tax return. By filing Form 4137, your social security tips will be credited to your social security record (used to figure your benefits).

Box 10. This amount includes the total dependent care benefits that your employer paid to you or incurred on your behalf (including amounts from a section 125 (cafeteria) plan). Any amount over your employer’s plan limit is also included in box 1. See Form 2441.

Box 11. This amount is (a) reported in box 1 if it is a distribution made to you from a nonqualified deferred compensation or nongovernmental section 457(b) plan, or (b) included in box 3 and/or box 5 if it is a prior year deferral under a nonqualified or section 457(b) plan that became taxable for social security and Medicare taxes this year because there is no longer a substantial risk of forfeiture of your right to the deferred amount. This box shouldn’t be used if you had a deferral and a distribution in the same calendar year. If you made a deferral and

received a distribution in the same calendar year, and you are or will be age 62 by the end of the calendar year, your employer should file Form SSA-131, Employer Report of Special Wage Payments, with the Social Security Administration and give you a copy.

Box 12. The following list explains the codes shown in box 12. You may need this information to complete your tax return. Elective deferrals (codes D, E, F, and S) and designated Roth contributions (codes AA, BB, and EE) under all plans are generally limited to a total of $20,500 ($14,000 if you only have SIMPLE plans; $23,500 for section 403(b) plans if you qualify for the 15-year rule explained in Pub. 571). Deferrals under code G are limited to $20,500. Deferrals under code H are limited to $7,000.

However, if you were at least age 50 in 2022, your employer may have allowed an additional deferral of up to $6,500 ($3,000 for section 401(k)(11) and 408(p) SIMPLE plans). This additional deferral amount is not subject to the overall limit on elective deferrals. For code G, the limit on elective deferrals may be higher for the last 3 years before you reach retirement age. Contact your plan administrator for more information. Amounts in excess of the overall elective deferral limit must be included in income. See the Form 1040 instructions.

Note: If a year follows code D through H, S, Y, AA, BB, or EE, you made a make-up pension contribution for a prior year(s) when you were in military service. To figure whether you made excess deferrals, consider these amounts for the year shown, not the current year. If no year is shown, the contributions are for the current year.

A—Uncollected social security or RRTA tax on tips. Include this tax on Form 1040 or 1040-SR. See the Form 1040 instructions.

B—Uncollected Medicare tax on tips. Include this tax on Form 1040 or 1040-SR. See the Form 1040 instructions.

C—Taxable cost of group-term life insurance over $50,000 (included in boxes 1, 3 (up to the social security wage base), and 5)

D—Elective deferrals to a section 401(k) cash or deferred arrangement. Also includes deferrals under a SIMPLE retirement account that is part of a section 401(k) arrangement.

E—Elective deferrals under a section 403(b) salary reduction agreement

(continued on back of Copy 2)

 

 

a Employee’s social security number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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 Employer’s state ID number

 

16 State wages, tips, etc.

17 State income tax

 

18 Local wages, tips, etc.

19 Local income tax

20 Locality name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Form W-2 Wage and Tax Statement

2022

 

 

Department of the Treasury—Internal Revenue Service

 

 

 

 

 

 

 

 

 

 

Copy 2—To Be Filed With Employee’s State, City, or Local

Income Tax Return

Instructions for Employee (continued from back of

Copy C)

Box 12 (continued)

F—Elective deferrals under a section 408(k)(6) salary reduction SEP

G—Elective deferrals and employer contributions (including nonelective deferrals) to a section 457(b) deferred compensation plan

H—Elective deferrals to a section 501(c)(18)(D) tax-exempt organization plan. See the Form 1040 instructions for how to deduct.

J—Nontaxable sick pay (information only, not included in box 1, 3, or 5)

K—20% excise tax on excess golden parachute payments. See the Form 1040 instructions.

L—Substantiated employee business expense reimbursements (nontaxable)

M—Uncollected social security or RRTA tax on taxable cost of group- term life insurance over $50,000 (former employees only). See the Form 1040 instructions.

N—Uncollected Medicare tax on taxable cost of group-term life insurance over $50,000 (former employees only). See the Form 1040 instructions.

P—Excludable moving expense reimbursements paid directly to a member of the U.S. Armed Forces (not included in box 1, 3, or 5)

Q—Nontaxable combat pay. See the Form 1040 instructions for details on reporting this amount.

R—Employer contributions to your Archer MSA. Report on Form 8853, Archer MSAs and Long-Term Care Insurance Contracts.

S—Employee salary reduction contributions under a section 408(p) SIMPLE plan (not included in box 1)

T—Adoption benefits (not included in box 1). Complete Form 8839, Qualified Adoption Expenses, to figure any taxable and nontaxable amounts.

V—Income from exercise of nonstatutory stock option(s) (included in boxes 1, 3 (up to the social security wage base), and 5). See Pub. 525, Taxable and Nontaxable Income, for reporting requirements.

W—Employer contributions (including amounts the employee elected to contribute using a section 125 (cafeteria) plan) to your health savings account. Report on Form 8889, Health Savings Accounts (HSAs).

Y—Deferrals under a section 409A nonqualified deferred compensation plan

Z—Income under a nonqualified deferred compensation plan that fails to satisfy section 409A. This amount is also included in box 1. It is subject to an additional 20% tax plus interest. See the Form 1040 instructions.

AA—Designated Roth contributions under a section 401(k) plan BB—Designated Roth contributions under a section 403(b) plan

DD—Cost of employer-sponsored health coverage. The amount reported with code DD is not taxable.

EE—Designated Roth contributions under a governmental section 457(b) plan. This amount does not apply to contributions under a tax- exempt organization section 457(b) plan.

FF—Permitted benefits under a qualified small employer health reimbursement arrangement

GG—Income from qualified equity grants under section 83(i)

HH—Aggregate deferrals under section 83(i) elections as of the close of the calendar year

Box 13. If the “Retirement plan” box is checked, special limits may apply to the amount of traditional IRA contributions you may deduct. See Pub. 590-A, Contributions to Individual Retirement Arrangements (IRAs).

Box 14. Employers may use this box to report information such as state disability insurance taxes withheld, union dues, uniform payments, health insurance premiums deducted, nontaxable income, educational assistance payments, or a member of the clergy’s parsonage allowance and utilities. Railroad employers use this box to report railroad retirement (RRTA) compensation, Tier 1 tax, Tier 2 tax, Medicare tax, and Additional Medicare Tax. Include tips reported by the employee to the employer in railroad retirement (RRTA) compensation.

Note: Keep Copy C of Form W-2 for at least 3 years after the due date for filing your income tax return. However, to help protect your social security benefits, keep Copy C until you begin receiving social security benefits, just in case there is a question about your work record and/or earnings in a particular year.

 

VOID

 

 

a Employee’s social security number

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 Employer’s state ID number

 

16 State wages, tips, etc.

17 State income tax

 

18 Local wages, tips, etc.

19 Local income tax

20 Locality name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Form W-2 Wage and Tax Statement

2022

 

 

Department of the Treasury—Internal Revenue Service

 

 

 

 

For Privacy Act and Paperwork Reduction

Copy D—For Employer

 

 

 

 

 

 

 

 

 

 

Act Notice, see separate instructions.

Key takeaways

The IRS W-2 form is crucial for reporting wages and taxes. Here are key takeaways to keep in mind when filling it out and using it:

  • Accurate Information: Ensure that all personal information, including your name and Social Security number, is correct. Errors can lead to delays in processing your tax return.
  • Multiple Forms: If you have worked for more than one employer during the year, you will receive a separate W-2 from each employer. Collect all forms before filing your taxes.
  • Filing Deadline: Employers must provide W-2 forms to employees by January 31st of each year. Be aware of this deadline to ensure timely filing of your tax return.
  • Use for Tax Preparation: The information on your W-2 is essential for completing your tax return. It details your earnings and the taxes withheld, which you will need to report accurately.
  • Keep for Records: Retain copies of your W-2 forms for at least three years. This is important for reference in case of any discrepancies or audits.
  • Online Access: Many employers provide W-2 forms electronically. Check with your employer if you prefer to receive your W-2 online rather than by mail.

Similar forms

  • 1099-MISC: This form is used to report income earned by freelancers or independent contractors. Like the W-2, it details how much money was paid to the individual, but it does not indicate any withholding for taxes.

  • 1099-NEC: Similar to the 1099-MISC, this form specifically reports non-employee compensation. It's used for payments made to independent contractors and freelancers, detailing the total amount paid without withholding.

  • W-3: This is a summary form that accompanies the W-2 when submitted to the IRS. It aggregates the total wages and taxes withheld for all employees, providing a comprehensive overview of the employer's payroll.

  • 1040: This is the individual income tax return form. Taxpayers use information from their W-2 to fill out this form, reporting their income and calculating their tax liability.

  • W-4: Employees fill out this form to indicate their tax withholding preferences. While the W-2 reports what was withheld, the W-4 determines how much should be withheld from an employee's paycheck.

  • 1098: This form is used to report mortgage interest paid. While it serves a different purpose than the W-2, both forms provide important tax-related information that taxpayers need when filing their returns.

  • K-1: This form is issued to partners in a partnership or shareholders in an S corporation. It reports income, deductions, and credits, similar to how the W-2 reports wages and withholdings for employees.

  • Articles of Incorporation: Completing the Florida Articles of Incorporation form is essential for establishing a corporation in Florida, outlining details such as the corporation's name and purpose, along with the names of its initial directors. For more information, visit https://floridadocuments.net/fillable-articles-of-incorporation-form/.

  • 1095-A: This form is used to report health insurance coverage through the Marketplace. While it addresses healthcare, it shares the commonality of being a tax-related document that helps individuals report information on their tax returns.

  • 1095-B: Similar to the 1095-A, this form provides information about health coverage. It is issued by insurance providers and helps taxpayers verify their health insurance status when filing taxes.

  • 1099-G: This form reports unemployment compensation and certain government payments. Like the W-2, it provides essential information for individuals to report their income accurately on their tax returns.