Employee copies and the SSA filing are both generally due by January 31 after the year being reported. Verify the current year's exact date on the official websites.

What is the difference between a W-2 and a 1099-NEC?

A W-2 reports wages paid to an employee with taxes withheld. A 1099-NEC reports payments to an independent contractor, who handles their own taxes. Worker classification rules determine which applies.

What do I do if my W-2 is wrong?

Ask your employer to issue a corrected Form W-2c. If you cannot get a correction in time, the IRS has procedures for filing with a substitute statement; a tax professional can walk you through them.

Why is box 1 different from boxes 3 and 5?

Pre-tax items such as 401(k) deferrals reduce federal taxable wages in box 1 but not Social Security or Medicare wages, and the Social Security wage base caps box 3. Differences between the boxes are normal.

Tax

Fill Out IRS Form W-2 Online

Wage and Tax Statement

Internal Revenue Service

Reports an employee's annual wages and taxes withheld; the downloadable PDF is informational and Copy A filed with the SSA must be an official scannable version or e-filed.

Reviewed July 2026

How it works

1
Open the form. The official PDF loads straight into the editor, no download needed first.
2
Fill it out in the editor. Click anywhere to type, add checkmarks and place your signature.
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IRS Form W-2, Wage and Tax Statement, is the year-end form employers prepare for each employee, reporting wages paid and federal, Social Security, Medicare, and state taxes withheld. Employees use it to prepare their income tax returns, and the Social Security Administration uses it to credit earnings records.

You can fill out W-2 copies in the Universal PDF editor and download the completed PDF for employee copies and your records. One important caveat: the Copy A that gets filed with the Social Security Administration must be an official scannable red-ink version or be filed electronically. A Copy A printed from the downloadable PDF is informational only and is not acceptable for filing.

What is Form W-2 used for

The W-2 reports each employee's total taxable wages, tips, and other compensation for the calendar year, along with amounts withheld for federal income tax, Social Security tax, and Medicare tax, plus state and local detail. It also carries coded entries for items like retirement plan deferrals, health coverage cost, and other benefits.

Multiple copies exist for different audiences: Copy A goes to the Social Security Administration, Copy 1 to the state or local tax department where required, Copies B, C, and 2 to the employee, and Copy D stays with the employer.

Who needs to file Form W-2

Every employer engaged in a trade or business that pays remuneration for services performed by an employee must generally file a W-2 for that employee when income, Social Security, or Medicare tax was withheld, or when income tax would have been withheld under the standard rules. This applies even for small amounts of noncash pay above the reporting level described in the official instructions.

Independent contractors do not receive W-2s. Payments to them are reported on Form 1099-NEC instead, which is one of the most common classification questions employers face.

How to fill out Form W-2

The main entries employers complete:

Boxes a to f: employee SSN, employer EIN, and both parties' names and addresses. An incorrect SSN is one of the most frequent W-2 errors.
Box 1: total taxable wages, tips, and other compensation for federal income tax purposes.
Box 2: federal income tax withheld.
Boxes 3 to 6: Social Security wages and tax withheld, and Medicare wages and tax withheld. These can differ from box 1 because of pre-tax benefits and wage base limits.
Boxes 7 and 8: Social Security tips and allocated tips, where applicable.
Box 10: dependent care benefits.
Box 12: coded amounts, such as code D for 401(k) elective deferrals or code DD for employer-sponsored health coverage cost.
Box 13: checkboxes for statutory employee, retirement plan participation, and third-party sick pay.
Boxes 15 to 20: state and local wage and withholding detail.

Where to send it and deadlines

Copy A, together with transmittal Form W-3, is filed with the Social Security Administration, and employee copies must be furnished to workers. Both are generally due by January 31 following the tax year; confirm the current date on ssa.gov or irs.gov because it can shift when it falls on a weekend or holiday.

Electronic filing through the SSA's Business Services Online is encouraged, and since regulations issued in 2023 most employers filing ten or more information returns in aggregate are required to e-file. E-filing also removes the scannable Copy A problem entirely.

Frequently asked questions

No. Copy A filed with the Social Security Administration must be the official scannable version or be filed electronically. Filing an unscannable printout can trigger penalties. Employee copies, however, can be printed from a standard PDF.

Universal PDF is an independent product and is not affiliated with or endorsed by any government agency. Forms are provided from official government sources; always confirm you have the current version before filing.