W-2 Wage and Tax Statement

Attention:
This form is provided for informational purposes only. Copy A
appears in red, similar to the official printed IRS form. But do
not file Copy A downloaded from this website with the SSA.
The official printed IRS form is scannable, but forms downloaded
and printed from this website are not. A penalty of $50 per
information return may be imposed for filing forms that cannot be
scanned.
To order official IRS forms, call 1-800-TAX-FORM (1-800-8293676) or Order Information Returns and Employer Returns Online,
and we'll mail you the scannable forms and other products.
You may file Forms W-2 and W-3 electronically on the SSA’s
website at Employer Reporting Instructions & Information.
You can create fill-in versions of Forms W-2 and W-3 for filing
with the SSA. You may also print out copies for filing with state
or local governments, distribution to your employees, and for your
records.

W-2 / W-3 Cover page

22222

a Employee’s social security number
Void

For Official Use Only

䊳

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

9

Advance EIC payment

10

Nonqualified plans

12a See instructions for box 12

d Control number

e Employee’s first name and initial

Last name

Suff. 11
13

Statutory
employee

14

Retirement
plan

Dependent care benefits

C
o
d
e

Third-party
sick pay

12b
C
o
d
e

12c

Other

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

Wage and Tax
Statement

2007

Copy A For Social Security Administration — Send this
entire page with Form W-3 to the Social Security
Administration; photocopies are not acceptable.

Cat. No. 10134D

Form

W-2

18 Local wages, tips, etc.

19 Local income tax

20 Locality name

Department of the Treasury—Internal Revenue Service
For Privacy Act and Paperwork Reduction
Act Notice, see back of Copy D.

Do Not Cut, Fold, or Staple Forms on This Page — Do Not Cut, Fold, or Staple Forms on This Page

a Employee’s social security number

22222

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

9

Advance EIC payment

10

Nonqualified plans

12a

d Control number

e Employee’s first name and initial

Last name

Suff.

11

13

Statutory
employee

14

Retirement
plan

Dependent care benefits

C
o
d
e

Third-party
sick pay

12b
C
o
d
e

12c

Other

C
o
d
e

12d
C
o
d
e

f Employee’s address and ZIP code
15 State

Form

Employer’s state ID number

W-2

16 State wages, tips, etc.

Wage and Tax
Statement

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

17 State income tax

2007

18 Local wages, tips, etc.

19 Local income tax

20 Locality name

Department of the Treasury—Internal Revenue Service

a Employee’s social security number

Safe, accurate,
FAST! Use

OMB No. 1545-0008

Visit the IRS website
at 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

9

Advance EIC payment

10

Nonqualified plans

12a See instructions for box 12

d Control number

e Employee’s first name and initial

Last name

Suff.

11

13

Statutory
employee

14

Retirement
plan

Dependent care benefits

C
o
d
e

Third-party
sick pay

12b
C
o
d
e

12c

Other

C
o
d
e

12d
C
o
d
e

f Employee’s address and ZIP code
15 State

Form

Employer’s state ID number

W-2

16 State wages, tips, etc.

Wage and Tax
Statement

Copy B—To Be Filed With Employee’s FEDERAL Tax Return.
This information is being furnished to the Internal Revenue Service.

17 State income tax

2007

18 Local wages, tips, etc.

19 Local income tax

20 Locality name

Department of the Treasury—Internal Revenue Service

Notice to Employee
Refund. Even if you do not have to file a tax return, you
should file to get a refund if box 2 shows federal income tax
withheld or if you can take the earned income credit.
Earned income credit (EIC). You must file a tax return if
any amount is shown in box 9.
You may be able to take the EIC for 2007 if (a) you do not
have a qualifying child and you earned less than $12,590
($14,590 if married filing jointly), (b) you have one qualifying
child and you earned less than $33,241 ($35,241 if married
filing jointly), or (c) you have more than one qualifying child
and you earned less than $37,783 ($39,783 if married filing
jointly). You and any qualifying children must have valid
social security numbers (SSNs). You cannot take the EIC if
your investment income is more than $2,900. Any EIC that
is more than your tax liability is refunded to you, but only
if you file a tax return. If you have at least one qualifying
child, you may get as much as $1,712 of the EIC in advance
by completing Form W-5, Earned Income Credit Advance
Payment Certificate, and giving it to your employer.

Clergy and religious workers. If you are not subject to
social security and Medicare taxes, see Publication 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
Social Security Administration (SSA) to correct any name,
SSN, or money amount error reported to the SSA on Form
W-2. If your name and SSN are correct but are not the same
as shown on your social security card, you should ask for a
new card at any SSA office or call 1-800-772-1213.
Credit for excess taxes. If you had more than one
employer in 2007 and more than $6,045.00 in social security
and/or Tier I railroad retirement (RRTA) taxes were withheld,
you may be able to claim a credit for the excess against
your federal income tax. If you had more than one railroad
employer and more than $3,194.40 in Tier II RRTA tax was
withheld, you also may be able to claim a credit. See your
Form 1040 or Form 1040A instructions and Publication 505,
Tax Withholding and Estimated Tax.
(Also see Instructions for Employee
on the back of Copy C.)

a Employee’s social security number

b Employer identification number (EIN)

This information is being furnished to the Internal Revenue Service. If you
are required to file a tax return, a negligence penalty or other sanction
OMB No. 1545-0008 may be imposed on you if this income is taxable and you fail to report it.
2 Federal income tax withheld
1 Wages, tips, other compensation

c Employer’s name, address, and ZIP code

d Control number

e Employee’s first name and initial

Last name

Suff.

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

9

Advance EIC payment

10

Nonqualified plans

12a See instructions for box 12

11

13

Statutory
employee

14

Retirement
plan

Dependent care benefits

C
o
d
e

Third-party
sick pay

12b
C
o
d
e

12c

Other

C
o
d
e

12d
C
o
d
e

f Employee’s address and ZIP code
15 State

Form

Employer’s state ID number

W-2

16 State wages, tips, etc.

Wage and Tax
Statement

Copy C—For EMPLOYEE’S RECORDS (See Notice to
Employee on the back of Copy B.)

17 State income tax

2007

18 Local wages, tips, etc.

19 Local income tax

20 Locality name

Department of the Treasury—Internal Revenue Service
Safe, accurate,
FAST! Use

Instructions for Employee (Also see 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 8. This amount is not included in boxes 1, 3, 5, or 7. For
information on how to report tips on your tax return, see your
Form 1040 instructions.
Box 9. Enter this amount on the advance earned income credit
payments line of your Form 1040 or Form 1040A.
Box 10. This amount is 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
$5,000 is also included in box 1. You must complete Schedule
2 (Form 1040A) or Form 2441, Child and Dependent Care
Expenses, to compute any taxable and nontaxable amounts.
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 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.
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 and BB) under all plans are
generally limited to a total of $15,500 ($10,500 if you only have
SIMPLE plans; $18,500 for section 403(b) plans if you qualify

for the 15-year rule explained in Pub. 571). Deferrals under
code G are limited to $15,500. Deferrals under code H are
limited to $7,000.
However, if you were at least age 50 in 2007, your employer
may have allowed an additional deferral of up to $5,000 ($2,500
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 three 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 “Wages, Salaries, Tips, etc.” line instructions
for Form 1040.
Note. If a year follows code D, E, F, G, H, or S, 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. See “Total Tax” in the Form 1040
instructions.
B—Uncollected Medicare tax on tips. Include this tax on Form
1040. See “Total Tax” in the Form 1040 instructions.
C—Taxable cost of group-term life insurance over $50,000
(included in boxes 1, 3 (up to 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

9

Advance EIC payment

10

Nonqualified plans

12a

d Control number

e Employee’s first name and initial

Last name

Suff.

11

13

Statutory
employee

14

Retirement
plan

Dependent care benefits

C
o
d
e

Third-party
sick pay

12b
C
o
d
e

12c

Other

C
o
d
e

12d
C
o
d
e

f Employee’s address and ZIP code
15 State

Form

Employer’s state ID number

W-2

16 State wages, tips, etc.

Wage and Tax
Statement

Copy 2—To Be Filed With Employee’s State, City, or Local
Income Tax Return.

17 State income tax

2007

18 Local wages, tips, etc.

19 Local income tax

20 Locality name

Department of the Treasury—Internal Revenue Service

Instructions for Employee (continued from back of
Copy C)
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 “Adjusted Gross Income” in the Form
1040 instructions for how to deduct.
J—Nontaxable sick pay (information only, not included in
boxes 1, 3, or 5)
K—20% excise tax on excess golden parachute payments.
See “Total Tax” in 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 “Total Tax” in the Form 1040 instructions.
N—Uncollected Medicare tax on taxable cost of group-term
life insurance over $50,000 (former employees only). See
“Total Tax” in the Form 1040 instructions.
P—Excludable moving expense reimbursements paid
directly to employee (not included in boxes 1, 3, or 5)
Q—Nontaxable combat pay. See the instructions for Form
1040 or Form 1040A 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 (not included in box 1)
T—Adoption benefits (not included in box 1). You must
complete Form 8839, Qualified Adoption Expenses, to
compute any taxable and nontaxable amounts.
V—Income from exercise of nonstatutory stock option(s)
(included in boxes 1, 3 (up to social security wage base),
and 5)
W—Employer contributions 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 section 409A on a nonqualified deferred
compensation plan. This amount is also included in box 1. It
is subject to an additional 20% tax plus interest. See “Total
Tax” in the Form 1040 instructions.
AA—Designated Roth contributions under a section 401(k)
plan.
BB—Designated Roth contributions under a section 403(b)
plan.
Box 13. If the “Retirement plan” box is checked, special
limits may apply to the amount of traditional IRA
contributions that you may deduct.
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. Review the information shown on your
annual (for workers over 25) Social Security Statement.

a Employee’s social security number
Void

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

9

Advance EIC payment

10

Nonqualified plans

12a See instructions for box 12

d Control number

e Employee’s first name and initial

Suff.

Last name

11

13

Statutory
employee

14

Retirement
plan

Dependent care benefits

C
o
d
e

Third-party
sick pay

12b
C
o
d
e

12c

Other

C
o
d
e

12d
C
o
d
e

f Employee’s address and ZIP code
15 State

Form

Employer’s state ID number

W-2

Wage and Tax
Statement

Copy D—For Employer.

16 State wages, tips, etc.

17 State income tax

2007

18 Local wages, tips, etc.

19 Local income tax

20 Locality name

Department of the Treasury—Internal Revenue Service
For Privacy Act and Paperwork Reduction
Act Notice, see the back of Copy D.

Employers, Please Note—
Specific information needed to complete Form W-2 is
available in a separate booklet titled 2007 Instructions for
Forms W-2 and W-3. You can order those instructions and
additional forms by calling 1-800-TAX-FORM
(1-800-829-3676). You can also get forms and instructions
from the IRS website at www.irs.gov.

You are not required to provide the information requested
on a form that is subject to the Paperwork Reduction Act
unless the form displays a valid OMB control number. Books
or records relating to a form or its instructions must be
retained as long as their contents may become material in
the administration of any Internal Revenue law.

Caution. Because the SSA processes paper forms by
machine, you cannot file with the SSA Forms W-2 and W-3
that you print from the IRS website. Instead, you can use the
SSA website at
www.ssa.gov/employer/bsohbnew.htm to create and file
electronically “fill-in” versions of Forms W-2 and W-3.

File Copy A with the SSA generally by February 29, 2008.
Send all Copies A with Form W-3, Transmittal of Wage and
Tax Statements. However, if you file electronically, the due
date is March 31, 2008.

Generally, tax returns and return information are
confidential, as required by section 6103. However,
section 6103 allows or requires the Internal Revenue
Service to disclose or give the information shown on your
return to others as described in the Code. For example, we
may disclose your tax information to the Department of
Justice for civil and/or criminal litigation, and to cities,
states, and the District of Columbia for use in administering
their tax laws. We may also disclose this information to
other countries under a tax treaty, to federal and state
agencies to enforce federal nontax criminal laws, or to
federal law enforcement and intelligence agencies to combat
terrorism.

Privacy Act and Paperwork Reduction Act Notice. We ask
for the information on Forms W-2 and W-3 to carry out the
Internal Revenue laws of the United States. We need it to
figure and collect the right amount of tax. Section 6051 and
its regulations require you to furnish wage and tax
statements to employees and to the Social Security
Administration. Section 6109 requires you to provide your
employer identification number (EIN). If you fail to provide
this information in a timely manner, you may be subject to
penalties.

The time needed to complete and file these forms will vary
depending on individual circumstances. The estimated
average times are: Form W-2—30 minutes, and Form
W-3—28 minutes. If you have comments concerning the
accuracy of these time estimates or suggestions for making
these forms simpler, we would be happy to hear from you.
You can write to the Internal Revenue Service, Tax Products
Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111
Constitution Ave. NW, IR-6406, Washington, DC 20224. Do
not send Forms W-2 and W-3 to this address. Instead, see
Where to file in the Instructions for Forms W-2 and W-3.

Due dates. Furnish Copies B, C, and 2 to the employee
generally by January 31, 2008.