What Is a W-2 Form and How Do You Use It?

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A W-2 form is the document your employer sends each year that shows your total earnings and the taxes withheld from your paycheck. You use the information on your W-2 to file your federal and state tax returns and verify your income for the year.

Because it includes key details like wages, federal income tax withheld, Social Security and Medicare contributions, the W-2 plays a central role in how your tax bill or refund is calculated. Understanding what it shows — and how to use it — can help you file accurately, avoid delays and catch potential errors before you submit your return.

W-2 Form Essentials at a Glance

• Your employer prepares and sends your W-2, and you’ll need it to file your federal and state taxes.
• Most employees who earned wages during the year — and completed a W-4 when hired — should receive a W-2.
• Freelancers and independent contractors typically receive a 1099 instead, not a W-2.
• You don’t fill out the W-2 yourself, but reviewing it carefully helps you catch errors and avoid tax filing delays.

What Is a W-2?

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?

Here’s a look at key dates for getting your W-2.

Information to have on hand when contacting the IRS:

• Your name, address and phone number
• Your Social Security number (SSN) or taxpayer identification number (TIN)
• Your employer’s name, address and phone number
• The dates you worked for the employer

How to Read Your W-2 Form

Use the following sample table to help you read your W-2 and understand its most important boxes and labeled fields. 

How to Use Your W-2 When Filing Your Taxes

If you use tax preparation software, the process is straightforward — you’ll simply enter the information from your W-2 when prompted. The software will automatically place the numbers in the correct sections of your tax return.

Your W-2 is primarily used to complete Form 1040, the main IRS tax form.

Here’s where the key details go:

• Line 1a (Form 1040): Enter your total wages from Box 1 of your W-2
• Line 25a (Form 1040): Enter the federal income tax withheld shown on your W-2

You’ll also use your W-2 to confirm Social Security wages, Medicare wages and other withholdings listed on the form, all of which help determine your final tax bill or refund.

Depending on your situation, you may need additional forms alongside your 1040 — such as schedules for other income, capital gains or itemized deductions. If you file electronically, you typically won’t need to mail a physical copy of your W-2, since the information is submitted digitally. However, you should keep your W-2 for your records in case the IRS requests verification later.

What If There’s a Mistake on Your W-2?

If you spot an error on your W-2 — such as incorrect wages, taxes withheld or your personal information — start by contacting your employer or payroll department. They are responsible for issuing a corrected form (Form W-2c).

If your employer doesn’t send a corrected W-2 by the end of February, you can contact the IRS at 800-829-1040 or visit a local Taxpayer Assistance Center. The IRS will reach out to your employer and request a corrected form on your behalf.

If the correction still doesn’t arrive in time to file your taxes, the IRS may provide Form 4852, which acts as a substitute W-2 so you can still file your return.

Information to Have Ready

When contacting the IRS, be prepared to provide:

• Your name, address and Social Security number
• Your phone number and dates of employment
• Your employer’s name, address, phone number and EIN (if available)

If you later receive a corrected W-2 after filing with Form 4852 and the numbers are different, you’ll need to update your return by filing Form 1040-X (Amended U.S. Individual Income Tax Return).

W-2 Form: Key Things to Keep in Mind

• You’ll receive a W-2 from any employer that paid you wages and withheld taxes during the year
• Most employers must send your W-2 by January 31
• You’ll use the information on your W-2 to file your federal and state tax returns
• If your W-2 is missing or has errors, contact your employer first — then the IRS if the issue isn’t resolved

Keeping your W-2 accurate and accessible can help you file faster, avoid delays and reduce the risk of mistakes on your return.

Ana Gotter, Vance Cariaga, Daria Uhlig, Gabrielle Olya and Quinlan Grim contributed to the reporting for this article.

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