A W-2 is the form your employer sends you showing how much you earned and how much tax was withheld

The W-2 form is a document your employer prepares each year that reports your wages, salary, and tips to you and to the IRS. It also shows federal income tax, Social Security tax, and Medicare tax that your employer withheld from your paychecks throughout the year. You receive a copy, your employer sends a copy to the IRS, and you use it to file your tax return.

The form gets its name from its official title: Wage and Tax Statement. Every employer in the United States is required by law to send a W-2 to each employee who worked for them during the calendar year and received at least $600 in wages. Your employer must mail or deliver the W-2 to you by January 31 of the following year.

You do not have to request a W-2 — your employer is legally required to send it. If you worked for multiple employers during the year, you will receive a separate W-2 from each one. You will need all of them to file your tax return accurately.

Key Takeaways

  • Your employer sends you a W-2 by January 31 showing your total wages and the taxes withheld from your paychecks during the year.
  • The W-2 has six copies: one for you to keep, one for the IRS, one for your state, and three others for specific purposes or records.
  • Box 1 on the W-2 shows your taxable wages, and boxes 2 through 6 show federal, state, and local taxes your employer withheld.
  • You must report the information from your W-2 on your federal tax return, and you cannot file accurately without it.
  • If you do not receive your W-2 by early February, contact your employer's payroll department or the IRS for help locating it.

The six copies of the W-2 and where each one goes

A W-2 form comes in six copies, each printed on different colored paper so they do not get mixed up. Your employer distributes them to different places, and you keep one for your records.

Copy A goes to the Social Security Administration. Copy B is your copy — the one you keep for your records and use when you file your tax return. Copy C is also for you, but it is meant to be filed with your state tax return if your state has an income tax. Copy D goes to your employer's state tax agency. Copy E is for your employer's local tax agency if you live in a city or county that collects local income tax. Copy F is kept by your employer for their records.

You only need to handle copies B and C. Copy B goes with your federal return, and copy C goes with your state return (if you file one). Your employer handles the rest. If you file electronically, you do not physically mail the W-2 — you enter the information from it into your tax software or give it to a tax preparer, and they file it electronically with the IRS.

What each box on the W-2 means

The W-2 has numbered boxes that report different types of income and withholding. You do not need to understand every box — most people only use a few — but knowing what they contain helps you spot errors.

Box 1 (Wages, tips, other compensation) is the most important box for most people. It shows your total taxable wages for the year before any deductions. This is the number you report on your federal tax return. Box 2 (Federal income tax withheld) shows how much federal income tax your employer took out of your paychecks. Box 3 (Social Security wages) shows the amount subject to Social Security tax, and Box 4 (Social Security tax withheld) shows how much was taken out. Box 5 (Medicare wages and tips) and Box 6 (Medicare tax withheld) work the same way for Medicare.

Boxes 12 and 13 report special types of income or deductions — things like contributions to a 401(k) retirement plan, health insurance premiums, or dependent care expenses. The letter code in box 12 tells you what type of amount it is. Boxes 18 through 20 show state and local income tax withheld. If you worked in a state with no income tax, these boxes may be blank.

If you received tips, worked in more than one job, or had other complications, your W-2 may have information in boxes you do not recognize. Your tax software will guide you through which boxes matter for your return.

When you receive your W-2 and what to do with it

Your employer must send your W-2 by January 31. Most employers mail it, though some deliver it electronically through a find portal or email. Check your mail and your email inbox starting in late January. If your employer uses an online system, you may receive a notification that your W-2 is ready to view or read.

Once you have it, keep it in a safe place until you file your tax return. You will need the information from it to complete your return — either to enter into tax software yourself or to give to a tax preparer. Do not throw it away after you file; keep it for at least three years in case the IRS has questions about your return.

If you worked for multiple employers, gather all your W-2 forms before you start your return. Your tax software will ask you to enter information from each one. If you are missing a W-2, contact your former employer's payroll department first — they may have the wrong address on file or may not have sent it yet.

What to do if your W-2 has an error

If you notice a mistake on your W-2 — a wrong Social Security number, incorrect wages, or wrong tax amounts — contact your employer's payroll department when ready. They can issue a corrected W-2, called a W-2c, and send it to you and the IRS. This corrects the record with the Social Security Administration and the IRS so there is no mismatch when you file.

Do not file your tax return using the incorrect W-2. Wait for the corrected version if possible. If you must file before you receive the correction, file using the information you have and note in your records that a correction is coming. When the corrected W-2 arrives, you can file an amended return if needed.

If your employer refuses to issue a corrected W-2 or you cannot reach them, you can contact the IRS directly. The IRS has a process for handling W-2 disputes, though it takes longer than having your employer correct it.

W-2 versus other income forms you might receive

Not all income comes on a W-2. If you were self-employed or worked as an independent contractor, you will not receive a W-2. Instead, you will receive a 1099-NEC (for non-employee compensation) or 1099-MISC (for miscellaneous income). These forms report income but do not show tax withheld, because independent contractors are responsible for paying their own taxes.

If you earned interest on a savings account, dividends from investments, or income from rental property, you will receive different 1099 forms for those. A W-2 is only for wages and salary paid by an employer who withheld taxes on your behalf.

Some people receive both a W-2 and a 1099 in the same year — for example, if they had a regular job and also did freelance work. You report both on your tax return, but they go on different lines and are taxed differently.

Frequently Asked Questions

What if I never received my W-2 by February?

Contact your employer's payroll or human resources department first — they may have an incorrect mailing address or email on file. If you cannot reach them or they say they sent it, contact the IRS at 1-800-829-1040. The IRS can contact your employer and request they send a copy or file a substitute W-2 on your behalf.

Do I need to keep my W-2 after I file my tax return?

Yes. Keep it for at least three years. The IRS can audit a return up to three years after you file, and you will need the W-2 to prove the income and withholding you reported. Some people keep them longer for their own records.

Can I file my tax return without my W-2?

You can file, but it is not recommended. If you file without it and the IRS later receives your W-2 from your employer, the amounts may not match. This triggers an IRS notice asking you to explain the difference. It is better to wait for the W-2 or contact the IRS for help if it is late.

What if my W-2 shows the wrong amount of federal tax withheld?

Contact your employer to verify the amount. If it is wrong, ask them to issue a corrected W-2c. The amount withheld affects your refund or the amount you owe when you file, so getting it right matters. If your employer refuses to correct it, you can still file using the correct amount and explain the discrepancy to the IRS if they question it.

Do I report my W-2 income differently if I worked part of the year?

No. You report whatever amount appears in box 1 of your W-2, regardless of how long you worked. If you started in June, your W-2 will show only the wages you earned from June through December. You do not adjust it based on how many months you worked.