About Form W-2, Wage and Tax Statement | Internal Revenue Service
Summary: Form W-2 is the standard IRS document used by employers to report annual wages, tips, other compensation, and federal, social security, and Medicare tax withholdings for employees.
The 2026 Form W-2, Wage and Tax Statement, is a mandatory tax document for employers to report remuneration paid to employees. It details federal income tax withheld, social security and Medicare wages, and various other compensation or benefit information. This document includes specific copies for the Social Security Administration (Copy A), state/local tax departments (Copy 1 and 2), the employee's federal tax return (Copy B), and the employee's personal records (Copy C). The document also provides comprehensive instructions for employees regarding box-by-box reporting, elective deferrals, and tax credit eligibility such as the Earned Income Tax Credit (EITC).
Document outline
1. Notice to Employee: Filing requirements, EITC, and corrections 2. Copy A: For Social Security Administration (Official/Scannable) 3. Copy 1: For State, City, or Local Tax Department 4. Copy B: To be filed with Employee's Federal Tax Return 5. Copy C: For Employee's Records 6. Copy 2: To be filed with Employee's State, City, or Local Income Tax Return 7. Instructions for Employee: Detailed explanation of boxes 1 through 20 8. Box 12 Code Definitions: Explanation of elective deferrals and benefit codes 9. Box 14a/14b: Additional reporting and Treasury Tipped Occupation Codes