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Homepage ⇉ Fill a Valid IRS W-2 Form
Contents

The IRS W-2 form plays a crucial role in the annual tax filing process for employees across the United States. This form, officially titled the Wage and Tax Statement, is issued by employers to report an employee's annual wages and the taxes withheld from their paycheck. It includes essential information such as the employee’s Social Security number, the employer's identification details, and a breakdown of various income types, including wages, tips, and other compensation. Additionally, the W-2 outlines the federal, state, and local taxes withheld, providing a comprehensive overview of an employee's tax obligations for the year. Understanding the W-2 is vital, as it not only serves as a key document for filing income tax returns but also ensures that employees receive the appropriate credits and deductions. Each year, employees eagerly await their W-2 forms, as these documents are integral to accurately reporting income and fulfilling tax responsibilities.

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Creating a comprehensive Last Will and Testament is crucial for anyone looking to define how their assets should be managed after death, ensuring that their wishes are fulfilled and providing clarity to their loved ones. For those interested in easily accessing templates and guidance for this important document, freebusinessforms.org/ offers valuable resources to help meet these needs and secure peace of mind.

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Similar forms

  • IRS 1099 Form: This form is used to report various types of income other than wages, salaries, and tips. While the W-2 focuses on employee earnings, the 1099 captures income from freelance work, interest, dividends, and other sources. Both forms are essential for tax reporting purposes.
  • IRS 1040 Form: This is the individual income tax return form. It summarizes your income, deductions, and credits for the year. The W-2 provides the necessary wage information that you will include on your 1040 to determine your overall tax liability.
  • Residential Lease Agreement: This form outlines the terms between a landlord and tenant for renting property in Georgia, ensuring both parties understand their rights and obligations. To learn more, visit https://georgiapdf.com/residential-lease-agreement/.
  • IRS 1098 Form: This form is used to report mortgage interest paid. While the W-2 details employment income, the 1098 focuses on the interest you pay on loans, particularly for home mortgages. Both documents are crucial for accurately filing your taxes.
  • Payroll Records: These are internal documents maintained by employers that track employee hours worked, wages paid, and deductions taken. Similar to the W-2, payroll records provide a detailed account of earnings, but they are used primarily for internal purposes rather than for tax filing.

Document Example

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.

Form Specs

Fact Name Description
Purpose The IRS W-2 form is used to report wages paid to employees and the taxes withheld from them during the year.
Filing Deadline Employers must provide employees with their W-2 forms by January 31 of each year, ensuring timely tax filing.
State-Specific Forms Many states have their own versions of the W-2, governed by state tax laws. For example, California requires Form DE 6.
Importance for Tax Returns The information on the W-2 is essential for employees to accurately complete their federal and state tax returns.

Crucial Questions on This Form

What is the IRS W-2 form?

The IRS W-2 form, also known as the Wage and Tax Statement, is a document that employers are required to provide to their employees. It details the employee's annual wages and the taxes withheld from their paychecks. This form is essential for employees when filing their income tax returns, as it summarizes income earned and taxes paid throughout the year.

Who receives a W-2 form?

Employees who earn wages, salaries, or tips from an employer will receive a W-2 form. If you worked for a company as an employee during the tax year, you should expect to receive this form. Independent contractors or freelancers typically receive a different form, known as the 1099-MISC or 1099-NEC.

When should I expect to receive my W-2?

Employers must send out W-2 forms to their employees by January 31 of each year. If you haven’t received your W-2 by mid-February, it’s a good idea to contact your employer or the payroll department to inquire about its status. Remember, if you moved during the year, ensure that your employer has your correct address on file.

What information is included on the W-2 form?

The W-2 form contains several important pieces of information, including:

  • Your Social Security number
  • Your employer’s identification number
  • Your total earnings for the year
  • The amount of federal, state, and local taxes withheld
  • Contributions to retirement plans
  • Other benefits and deductions

This information is crucial for accurately completing your tax return.

What should I do if my W-2 form is incorrect?

If you notice any errors on your W-2 form, such as incorrect personal information or wage amounts, it’s important to address these issues promptly. Contact your employer or payroll department to request a corrected W-2, known as a W-2c. Ensure that you have the correct information before filing your tax return to avoid complications with the IRS.

Can I access my W-2 form online?

Many employers now provide electronic access to W-2 forms. You may be able to log into your employer’s payroll system or employee portal to download your W-2. If your employer offers this option, it can be a convenient way to access your tax information quickly. If you cannot find it online, reach out to your employer for assistance.

What if I lost my W-2 form?

If you lose your W-2 form, don’t panic. You can request a duplicate from your employer. They are required to keep copies of W-2 forms and should be able to provide you with another copy. Additionally, if you are unable to obtain a replacement, you can use your last pay stub of the year to estimate your income and tax withholding when filing your tax return.

Do I need to attach my W-2 form to my tax return?

When you file your tax return, you must include a copy of your W-2 form if you are filing a paper return. If you are filing electronically, you typically do not need to send in a physical copy, but you should keep it for your records. The IRS uses the information on your W-2 to verify the income you report on your tax return.

What happens if I don’t receive a W-2 form?

If you do not receive a W-2 form and believe you should have, first reach out to your employer to inquire about it. If your employer is unresponsive or you cannot resolve the issue, you can contact the IRS for guidance. They may advise you to file your tax return using Form 4852, which serves as a substitute for the W-2.

Documents used along the form

The IRS W-2 form is an essential document for employees in the United States, as it reports annual wages and the amount of taxes withheld from paychecks. However, there are several other forms and documents that are often used alongside the W-2 to provide a complete picture of an individual's financial situation and tax obligations. Below is a list of these forms, each serving a unique purpose.

  • IRS W-3 Form: This is a summary form that accompanies the W-2. It provides the total earnings and taxes withheld for all employees of a business. Employers submit this form to the IRS to report the aggregate information from all W-2 forms issued.
  • 1040 Form: This is the standard individual income tax return form used by taxpayers to report their income, claim deductions, and calculate their tax liability. The information from the W-2 is often transferred to this form.
  • 1099 Form: This form is used to report various types of income other than wages, salaries, and tips. Freelancers and independent contractors typically receive a 1099 instead of a W-2, detailing their earnings for the year.
  • Schedule C: This form is used by sole proprietors to report income or loss from a business they operated. It is often filed along with the 1040 form for individuals who have self-employment income.
  • Schedule SE: This form is used to calculate self-employment tax for individuals who earn income from self-employment. It is also filed with the 1040 form.
  • Power of Attorney Form: For those looking to appoint a representative in legal matters, our comprehensive Power of Attorney document guide provides essential insights for creating a reliable and effective form.
  • Form 8889: This form is required for individuals who have a Health Savings Account (HSA). It reports contributions to and distributions from the HSA, which can affect tax calculations.
  • Form 8862: This form is used to claim the Earned Income Tax Credit (EITC) after a disallowance. It is important for individuals who have previously been denied this credit to demonstrate eligibility again.
  • Form 4506-T: This form allows taxpayers to request a transcript of their tax return from the IRS. It can be useful for verifying income when applying for loans or other financial assistance.

Understanding these forms can greatly assist individuals in navigating their tax responsibilities and ensuring compliance with IRS regulations. Each document plays a critical role in providing a comprehensive view of one's financial situation, particularly during tax season. It is advisable to keep these forms organized and accessible for accurate reporting and filing.

Misconceptions

The IRS W-2 form is a crucial document for employees and employers alike. However, several misconceptions about it can lead to confusion. Here are eight common misunderstandings:

  1. All employees receive a W-2 form. Not every worker gets a W-2. Independent contractors, for example, receive a 1099 form instead.
  2. The W-2 only reports annual income. While it does report total earnings for the year, it also details tax withholdings and other important information.
  3. Employers must send W-2s by January 1st. Employers are required to provide W-2 forms to employees by January 31st of the following year, not January 1st.
  4. W-2 forms are only for full-time employees. Part-time employees also receive W-2 forms if they meet the minimum income threshold.
  5. Receiving a W-2 means you are automatically a taxpayer. Just because you receive a W-2 does not mean you owe taxes. It depends on your total income and deductions.
  6. W-2 forms are not important after filing taxes. It’s wise to keep your W-2 forms for at least three years after filing your tax return in case of audits.
  7. All W-2s look the same. W-2 forms can vary in appearance depending on the employer's payroll system, but they all contain the same essential information.
  8. You can only get a W-2 from your current employer. If you worked for multiple employers during the year, you will receive a separate W-2 from each one.

Understanding these misconceptions can help you navigate your tax responsibilities more effectively. Always consult with a tax professional if you have specific questions about your W-2 form or tax situation.