W-2 Wage and Tax Statement

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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

TREASURY/IRS
AND OMB USE
ONLY DRAFT
December 14, 2023
DO NOT FILE
d Control number

9

e Employee’s first name and initial

Last name

Suff.

10 Dependent care benefits

11 Nonqualified plans
13

Statutory
employee

Retirement
plan

12a See instructions for box 12
C
o
d
e

Third-party
sick pay

14 Other

12b
C
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d
e

12c
C
o
d
e

12d
C
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f Employee’s address and ZIP code

15 State

Form

Employer’s state ID number

W-2

16 State wages, tips, etc. 17 State income tax

Wage and Tax Statement

2024

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

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 separate instructions.

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

Cat. No. 10134D

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

TREASURY/IRS
AND OMB USE
ONLY DRAFT
December 14, 2023
DO NOT FILE
d Control number

9

e Employee’s first name and initial

Last name

Suff.

10 Dependent care benefits

11 Nonqualified plans

13

Statutory
employee

14 Other

Retirement
plan

12a
C
o
d
e

Third-party
sick pay

12b
C
o
d
e

12c
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. 17 State income tax

Wage and Tax Statement

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

2024

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
OMB No. 1545-0008

Safe, accurate,
FAST! Use

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

TREASURY/IRS
AND OMB USE
ONLY DRAFT
December 14, 2023
DO NOT FILE
d Control number

9

e Employee’s first name and initial

Last name

Suff.

10 Dependent care benefits

11 Nonqualified plans

13

Statutory
employee

14 Other

Retirement
plan

12a See instructions for box 12
C
o
d
e

Third-party
sick pay

12b
C
o
d
e

12c
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. 17 State income tax

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.

2024

18 Local wages, tips, etc. 19 Local income tax

20 Locality name

Department of the Treasury—Internal Revenue Service

Future developments. For the latest information about
developments related to Form W-2, such as legislation enacted
after it was published, go to www.irs.gov/FormW2.

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 tax credit (EITC). You may be able to take the
EITC for 2024 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 EITC if your
investment income is more than the specified amount for 2024
or if income is earned for services provided while you were an
inmate at a penal institution. For 2024 income limits and more
information, visit www.irs.gov/EITC. See also Pub. 596. Any
EITC 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.

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
2024 and more than $10,453.20 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 $6,129.90 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.)

TREASURY/IRS
AND OMB USE
ONLY DRAFT
December 14, 2023
DO NOT FILE

a Employee’s social security number

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.

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

TREASURY/IRS
AND OMB USE
ONLY DRAFT
December 14, 2023
DO NOT FILE
d Control number

9

e Employee’s first name and initial

Last name

Suff.

10 Dependent care benefits

11 Nonqualified plans

13

Statutory
employee

14 Other

Retirement
plan

12a See instructions for box 12
C
o
d
e

Third-party
sick pay

12b
C
o
d
e

12c
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. 17 State income tax

Wage and Tax Statement

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

2024

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
(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. 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 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 $23,000
($16,000 if you only have SIMPLE plans; $26,000 for section 403(b)
plans if you qualify for the 15-year rule explained in Pub. 571). Deferrals
under code G are limited to $23,000. Deferrals under code H are limited
to $7,000.
However, if you were at least age 50 in 2024, your employer may have
allowed an additional deferral of up to $7,500 ($3,500 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 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)

TREASURY/IRS
AND OMB USE
ONLY DRAFT
December 14, 2023
DO NOT FILE

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

TREASURY/IRS
AND OMB USE
ONLY DRAFT
December 14, 2023
DO NOT FILE
d Control number

9

e Employee’s first name and initial

Last name

Suff.

10 Dependent care benefits

11 Nonqualified plans

13

Statutory
employee

14 Other

Retirement
plan

12a
C
o
d
e

Third-party
sick pay

12b
C
o
d
e

12c
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. 17 State income tax

Wage and Tax Statement

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

2024

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)
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 groupterm 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.
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 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
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.

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 taxexempt 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
II—Medicaid waiver payments excluded from gross income under
Notice 2014-7.
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.
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.

TREASURY/IRS
AND OMB USE
ONLY DRAFT
December 14, 2023
DO NOT FILE

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

TREASURY/IRS
AND OMB USE
ONLY DRAFT
December 14, 2023
DO NOT FILE
d Control number

9

e Employee’s first name and initial

Last name

Suff.

10 Dependent care benefits

11 Nonqualified plans

13

Statutory
employee

14 Other

Retirement
plan

12a See instructions for box 12
C
o
d
e

Third-party
sick pay

12b
C
o
d
e

12c
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. 17 State income tax

Wage and Tax Statement

Copy D—For Employer

2024

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 separate instructions.

Employers, Please Note—
Specific information needed to complete Form W-2 is available
in a separate booklet titled the 2024 General Instructions for
Forms W-2 and W-3. You can order these instructions and
additional forms at www.irs.gov/OrderForms.
Caution: Do not send the SSA any Forms W-2 and W-3 that you
have printed from IRS.gov. The SSA is unable to process these
forms. Instead, you can create and submit them online. See
E-filing, later.

hearing customers may call any of our toll-free numbers using
their choice of relay service.
E-filing. If you file 10 or more information returns, you must file
electronically. See Regulations section 301.6011-2 for more
information. Even if you aren’t required to file electronically,
doing so can save you time and effort. Employers may use the
SSA’s W-2 Online service to create, save, print, and
electronically submit up to 50 Form(s) W-2 at a time. When you
e-file with the SSA, no separate Form W-3 filing is required. An
electronic Form W-3 will be created for you by the W-2 Online
service. For information, visit the SSA’s Employer W-2 Filing
Instructions & Information website at www.SSA.gov/employer.

TREASURY/IRS
AND OMB USE
ONLY DRAFT
December 14, 2023
DO NOT FILE
Due dates. By January 31, 2025, furnish Copies B, C, and 2 to
each person who was your employee during 2024. Mail or
electronically file Copy A of Form(s) W-2 and W-3 with the SSA
by January 31, 2025. See the separate instructions.

Need help? If you have questions about reporting on Form W-2,
call the Technical Services Operation (TSO) toll free at
866-455-7438 or 304-263-8700 (not toll free). Deaf or hard-of-

Future developments. For the latest information about
developments affecting Form W-2 and its instructions, such as
legislation enacted after we release them, go to
www.irs.gov/FormW2.