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IRS Form W-2 Wage and Tax Statement 2026

Date

Dec 2026

AI summary

Blank 2026 copies of Form W-2 for reporting employee wages and tax withholding to the IRS, SSA, state and local tax departments, the employee, and the employer; no employee, employer, wages, withholding, or other amounts are filled in.

Naturalization

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11 pages · 1.3 MB Added 6 Aug 2026

Extracted text (22738 characters)

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.
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. 1545-0029

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

10 Dependent care benefits

d Control number

11 Nonqualified plans
e Employee’s first name and initial

Last name

12a See instructions for box 12

Suff.
13

Statutory
employee

Retirement
plan

Third-party
sick pay

C
o
d
e

12b
C
o
d
e

14a Other

12c
C
o
d
e

12d
14b Treasury Tipped Occupation Code(s)

C
o
d
e

f Employee’s address and ZIP code
15 State

Form

Employer’s state ID number

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

W-2 Wage and Tax Statement

2026

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

20 Locality name

Department of the Treasury—Internal Revenue Service

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

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

For Privacy Act and Paperwork Reduction
Act Notice, see the separate instructions.
Cat. No. 10134D

Created 1/7/26

22222

a Employee’s social security number
OMB No. 1545-0029

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

10 Dependent care benefits

d Control number

11 Nonqualified plans
e Employee’s first name and initial

Last name

12a

Suff.
13

Statutory
employee

Retirement
plan

Third-party
sick pay

C
o
d
e

12b
C
o
d
e

14a Other

12c
C
o
d
e

12d
14b Treasury Tipped Occupation Code(s)

C
o
d
e

f Employee’s address and ZIP code
15 State

Form

Employer’s state ID number

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

W-2 Wage and Tax Statement

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

2026

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. 1545-0029

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

10 Dependent care benefits

d Control number

11 Nonqualified plans
e Employee’s first name and initial

Last name

12a See instructions for box 12

Suff.
13

Statutory
employee

Retirement
plan

Third-party
sick pay

C
o
d
e

12b
C
o
d
e

14a Other

12c
C
o
d
e

12d
14b Treasury Tipped Occupation Code(s)

C
o
d
e

f Employee’s address and ZIP code
15 State

Form

Employer’s state ID number

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

W-2 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.

2026

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 2026 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 2026
or if income is earned for services provided while you were an
inmate at a penal institution. For 2026 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
2026 and more than $11,439.00 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 $6,717.90 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.)

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. 1545-0029 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

10 Dependent care benefits

d Control number

11 Nonqualified plans
e Employee’s first name and initial

Last name

12a See instructions for box 12

Suff.
13

Statutory
employee

Retirement
plan

Third-party
sick pay

C
o
d
e

12b
C
o
d
e

14a Other

12c
C
o
d
e

12d
14b Treasury Tipped Occupation Code(s)

C
o
d
e

f Employee’s address and ZIP code
15 State

Form

Employer’s state ID number

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

W-2 Wage and Tax Statement

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

2026

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 unless those
instructions direct you to report it elsewhere.
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 $24,500 (generally, $17,000
for SIMPLE plans; $27,500 for section 403(b) plans if you qualify for the
15-year rule explained in Pub. 571). Deferrals under code G are limited to
$24,500. Deferrals under code H are limited to $7,000.
However, if you were at least age 50 in 2026, your employer may have
allowed an additional elective deferral or designated Roth contribution
(catch-up contribution) to your plan. For information about the limits on these
catch-up contributions, including the higher limit if you were age 60 through
63 as of December 31, 2026, see Pub. 525. 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.
F—Elective deferrals under a section 408(k)(6) salary reduction SEP. (This
includes elective deferrals made to a Roth SEP IRA.)
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).
(continued on back of Copy 2)

a Employee’s social security number
OMB No. 1545-0029
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

10 Dependent care benefits

d Control number

11 Nonqualified plans
e Employee’s first name and initial

Last name

12a

Suff.
13

Statutory
employee

Retirement
plan

Third-party
sick pay

C
o
d
e

12b
C
o
d
e

14a Other

12c
C
o
d
e

12d
14b Treasury Tipped Occupation Code(s)

C
o
d
e

f Employee’s address and ZIP code
15 State

Form

Employer’s state ID number

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

W-2 Wage and Tax Statement

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

2026

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)
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 or intelligence community (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. (This includes salary reduction contributions made to a Roth SIMPLE
IRA.)
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 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.
II—Medicaid waiver payments excluded from gross income under Notice
2014-7.
TA—Employer contributions under a section 128 Trump account contribution
program paid to a Trump account of an employee or a dependent of an
employee.
TP—Total amount of cash tips reported to the employer. “Cash tips”
includes tips received in cash, charged, or under a tip-sharing arrangement.
Use this amount when determining the qualified tip deduction in Part II of
Schedule 1-A (Form 1040).
TT—Total amount of qualified overtime compensation. Use this amount
when determining the qualified overtime compensation deduction in Part III
of Schedule 1-A (Form 1040).
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 14a. 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.
Box 14b. Employers use this box to report up to two Treasury Tipped
Occupation Code(s) for your tipped occupation(s). Use this code(s) and the
amount of tips reported in box 12 (code TP) when determining the qualified
tip deduction in Part II of Schedule 1-A (Form 1040). If the occupation code
000 is used, and no other code is included in box 14b, your cash tips are
not qualified tips; do not use the amount reported in box 12 (code TP) for the
deduction for qualified tips.
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. 1545-0029

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

10 Dependent care benefits

d Control number

11 Nonqualified plans
e Employee’s first name and initial

Last name

12a See instructions for box 12

Suff.
13

Statutory
employee

Retirement
plan

Third-party
sick pay

C
o
d
e

12b
C
o
d
e

14a Other

12c
C
o
d
e

12d
14b Treasury Tipped Occupation Code(s)

C
o
d
e

f Employee’s address and ZIP code
15 State

Form

Employer’s state ID number

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

W-2 Wage and Tax Statement

Copy D—For Employer

2026

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.

Employers, Please Note—
Specific information needed to complete Form W-2 is available
in a separate booklet titled the 2026 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.
Due dates. By February 1, 2027, furnish Copies B, C, and 2 to
each person who was your employee during 2026. Mail or
electronically file Copy A of Form(s) W-2 and W-3 with the SSA
by February 1, 2027. 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-

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 in the
aggregate, 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.
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.