What Is a W-2 Form and How Do You Use It?
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Andrew Lisa
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Nupur Gambhir
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A W-2 form is a tax document that shows how much an employee earned and how much was withheld for taxes. Employers send W-2s each year so employees can file their tax returns accurately. In this guide, you’ll learn what’s on your W-2, when to expect it, and how to use it when filing your taxes.
Key Takeaways
- A W-2 is filled out by your employer and is necessary to file your taxes.
- Any employee who filled out a W-4 upon hiring and was paid more than $600 in the calendar year should receive a W-2.
- Freelancers and independent contractors don’t receive a W-2.
- You don’t need to fill out Form W-2 yourself, but it’s important to understand the form so you can make sure all your information is correct.[/tipquote]
What Is a W-2 Form?
A W-2 — formally known as Form W-2, Wage and Tax Statement — is a legal document that tells the IRS how much you earned from an employer in the past year, plus how much you’ve already paid in withheld taxes. The IRS uses this information to adjust your tax return — your W-2 may determine whether you will receive a check or owe money to the IRS at the end of the year.
In addition to listing how much you earned and paid in taxes, the W-2 includes personal identifying information, such as your Social Security number, along with your employer’s information and EIN number. It also includes the details of work-related benefits you received throughout the year, such as:
- How much you contribute to your employer-sponsored retirement account
- How much your employer paid for your health insurance
- How much you received in dependent care benefits
Each section of a W-2 serves a specific tax-filing purpose. The IRS provides extensive instructions that are updated annually for the more complicated entries on the form.
What’s the Difference Between a W-2 and W-4?
While the W-2 and W-4 forms serve similar purposes, they’re different forms filed at different times. A W-4, or Employee’s Withholding Certificate, is filled out by an employee when they’re hired. It tells the employer how much to withhold from their pay for benefits and income taxes.
A W-2, on the other hand, is filled out by the employer at the end of each tax year. To put it simply, you need to file a W-4 when you’re hired in order to receive a W-2 at the end of the year.
Who Gets a W-2?
An employer must file a W-2 for every employee who received pay for services rendered under these criteria:
- The employer paid the employee $600 or more in wages for the year.
- The employer withheld Social Security or Medicare tax from wages.
- The employer would have had to withhold income tax had the employee claimed an exemption from withholding on their Form W-4.
If you’re an employee who received a regular paycheck that included withholding for federal and state taxes, you should get a W-2. Here’s another way to think of it: If you filed a W-4 for any employer and they paid you in the last calendar year, you should receive a W-2 from them.
W-2 vs. 1099: Key Differences
Because freelancers and contractors are not technically employees, they don’t receive the same benefits and their wages aren’t withheld for taxes.
- You shouldn’t expect a W-2 from anyone who employed you as a contractor.
- If you fall under the category of a freelance worker or independent contractor, you’ll receive a Form 1099-MISC or Form 1099-NEC instead of a W-2.
Not sure which tax form you should receive? Ask your employer about your employment status before the end of the tax year.
What’s on a W-2 Form? (With Box-by-Box Overview)
A W-2 is broken down into numbered and lettered boxes. To better prepare for tax time, familiarize yourself with your W-2 so you can easily identify any errors that may be present.
Here’s a look at each of the boxes you’ll find on a W-2 form, but don’t feel overwhelmed. Many boxes are not applicable to many earners. Further down the page, you’ll find a section highlighting the key components that are most important to most taxpayers.
- Box a: Employee’s Social Security number
- Box b: Employer identification number (EIN)
- Box c: Employer’s name, address, and ZIP code
- Box d: Control number
- Box e: Employee’s name
- Box f: Employee’s address and ZIP code
- Box 1: Total compensation
- Box 2: Federal income tax withheld
- Box 3: Social Security wages
- Box 4: Social security tax withheld
- Box 5: Medicare wages and tips
- Box 6: Medicare tax withheld
- Box 7: Social Security tips
- Box 8: Allocated tips
- Box 10: Dependent care benefits
- Box 11: Nonqualified plans
- Box 12: Codes for deferred compensation and other compensation
- Box 13: Checkboxes for statutory employee, retirement plan, and third-party sick pay
- Box 14: Details like union dues, non-taxable income and state disability insurance taxes
- Boxes 15-20: State and local income tax information.
How To Get Your W-2
You should receive a W-2 form from every employer who paid you $600 or more in the calendar year. The W-2 should be sent directly to you from your employer, either through email, postal mail, or an online employee portal.
If you’re unsure how you’ll receive your W-2, you can ask your employer. If it’s available digitally, they typically provide steps on how to access it, including instructions on how to log in or what passwords to use.
You should receive a notification through email, company communication platforms, or mail that details how to access your W-2 and lets you know it’s available.
When Should You Receive Your W-2?
| Date | Action Taken |
| January 31 | Employers must have all W-2s sent or postmarked no later than the last day of the first month unless that date falls on a Saturday, Sunday or legal holiday, in which case the deadline will be the next business day. |
| Several days after the postmark deadline | If you haven’t received your W-2 within a few days of the postmark deadline, contact your employer directly. |
| February 15 | If you don’t receive your W-2 by this date, contact the IRS at (800) 829-1040. The IRS will contact your employer to issue the W-2 form that is missing. The IRS will also send you a copy of Form 4852, which you can use to file your taxes. |
| Last day of February | If you don’t have your W-2 by the end of February, call the IRS at 800-829-1040. Have the following information ready: Name, address, and phone number Social Security number (SSN) or tax identification number (TIN) Dates you worked with the employer Employer’s name, address, and phone number |
How to Read Your W-2 Form: Key Components to Know
Use the following sample table to help you read your W-2 and understand its most important boxes and labeled fields.
| Box Number | What It Shows |
| Box 1 | Wages, tips, and other taxable income |
| Box 2 | Federal income tax withheld |
| Box 3 | Social Security wages |
| Box 4 | Social Security tax withheld |
| Box 5 | Medicare wages |
| Box 6 | Medicare tax withheld |
| Box 12 | Retirement plan contributions, other codes |
| Box 16 | State wages |
| Box 17 | State income tax withheld |
How to Use Your W-2 to File Taxes
Your W-2 is essential when it comes time to file your taxes. You can either fill out the required forms or use tax preparation software.
You’ll use your W-2 when completing the IRS’s 1040 tax form. On this form, you’ll start by entering identifying information like name and taxpayer identification number, choose your filing status, and choose whether or not to take the standard deduction.
You’ll use your W-2 to complete the following of the 1040 form:
- Number 1A on the 1040 form details your total amount from W-2 income, which will be box 1 on your W-2.
- Number 25 on the 1040 form details the federal income tax withheld on your W-2 forms.
You may need to complete other forms in order to complete your 1040, which may include those detailing other types of income, capital gains, or itemized deductions. You’ll be asked to attach a copy of your W-2 to your taxes for the IRS to review.
What If There’s a Mistake on Your W-2?
If you notice that something is not right with your Form W-2, such as an error in income or withholding, you should first contact your employer and let them know. They should issue you a corrected copy.
If you don’t receive a corrected copy by the end of February, you can file a Form W-2 complaint. Call the IRS toll-free at 800-829-1040 or make an appointment to visit an IRS Taxpayer Assistance Center. The IRS will send your employer a letter requesting that they furnish you with a corrected Form W-2 within ten days.
The IRS will also send you a letter with instructions and Form 4852, which you can use if your employer doesn’t provide you with the corrected Form W-2 in time to file your return.
When you call the IRS or visit a TAC office, you need to have the following information available:
- Your employer’s or payer’s name and complete address, including the ZIP code; the employer identification number; and your employer’s phone number.
- Your name and address, including the ZIP code; your Social Security number; your phone number; and your dates of employment.
If you receive a corrected Form W-2 after you filed your return with Form 4852, and the information differs from the information reported on your return, you’ll need to correct your return by filing Form 1040-X, Amended U.S. Individual Income Tax Return.
W-2 Form: What to Remember
- You’ll get a W-2 from any employer who paid you $600+ and withheld taxes
- You should receive it by January 31
- Use it to file your federal and state tax returns
- Contact your employer or the IRS if your W-2 is missing or incorrect
Ana Gotter, Vance Cariaga, Daria Uhlig, Gabrielle Olya and Quinlan Grim contributed to the reporting for this article.
Information is accurate as of April 30, 2025.
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