Filling out a W-2 means entering your company’s information, each employee’s personal details, and their annual wages and tax withholdings into the correct boxes on IRS Form W-2. The form has both lettered boxes (a through f) for identifying information and numbered boxes (1 through 20) for financial data. If you have 10 or more information returns to file, you’re required to submit them electronically rather than on paper.
Lettered Boxes: Employer and Employee Info
The top portion of the W-2 contains lettered boxes that identify who paid the wages and who earned them. These must match official records exactly, since the Social Security Administration uses this information to credit earnings to the right person.
- Box a: Employee’s Social Security number. Use the SSN from the employee’s Social Security card. If you don’t have it, ask the employee for it in writing. Never use an EIN here.
- Box b: Employer identification number (EIN). Your company’s nine-digit EIN assigned by the IRS. Don’t enter your personal SSN in this box.
- Box c: Employer’s name, address, and ZIP code. Your legal business name and mailing address.
- Box d: Control number. An optional field your payroll system may use to track individual W-2s internally. You can leave it blank.
- Box e: Employee’s name. Enter the first name and middle initial in the first field, last name in the second field, and any suffix like “Jr.” in the third field. Don’t reverse the order or combine fields.
- Box f: Employee’s address and ZIP code. The employee’s current mailing address.
Boxes 1 Through 6: Wages and Withholding
These numbered boxes form the core of the W-2, reporting what the employee earned and what taxes were withheld from their paychecks during the calendar year.
- Box 1: Wages, tips, other compensation. Total taxable wages, tips, bonuses, and other compensation subject to federal income tax. This does not include pre-tax deductions like traditional 401(k) contributions or health insurance premiums paid through a cafeteria plan.
- Box 2: Federal income tax withheld. The total amount of federal income tax you deducted from the employee’s paychecks over the year.
- Box 3: Social Security wages. Total wages subject to Social Security tax. This figure may differ from Box 1 because it includes some pre-tax deductions (like 401(k) contributions) but is capped at the annual Social Security wage base.
- Box 4: Social Security tax withheld. The employee’s share of Social Security tax withheld, which is 6.2% of the amount in Box 3.
- Box 5: Medicare wages and tips. Total wages subject to Medicare tax. Unlike Social Security wages, there is no cap on this amount.
- Box 6: Medicare tax withheld. The employee’s share of Medicare tax, which is 1.45% of the amount in Box 5. Employees earning above $200,000 also owe an additional 0.9% Medicare tax, though that amount isn’t separately broken out on the W-2.
Include the decimal point and cents in every dollar amount. If an employee earned $52,340.00, enter it exactly that way. Don’t add dollar signs to any of the money boxes.
Boxes 7 Through 11: Tips, Benefits, and Plans
- Box 7: Social Security tips. Tips the employee reported to you that are subject to Social Security tax. These are already included in Box 3.
- Box 8: Allocated tips. Tips you assigned to the employee if your establishment allocates tips (common in restaurants). These are not included in Boxes 1, 3, 5, or 7.
- Box 9: Left blank. This box is no longer used.
- Box 10: Dependent care benefits. Total amount of dependent care assistance provided through a Section 129 plan, including both the tax-free portion and any amount that exceeds the exclusion limit.
- Box 11: Nonqualified plans. Distributions from nonqualified deferred compensation plans or nongovernmental Section 457(b) plans.
Boxes 12 and 13: Codes and Checkboxes
Box 12 uses letter codes to report specific types of compensation and benefits. You can enter up to four codes on a single W-2. If you need more, use an additional W-2 form. Some of the most common codes include:
- Code C: Taxable cost of group-term life insurance over $50,000.
- Code D: Employee elective deferrals to a 401(k) plan.
- Code E: Employee elective deferrals to a 403(b) plan.
- Code DD: Cost of employer-sponsored health coverage (informational only, not taxable).
- Code W: Employer and employee contributions to a Health Savings Account.
Each code entry needs both the letter code and the dollar amount. Enter the code in the small box on the left and the corresponding amount on the right.
Box 13 has three checkboxes. Check “Statutory employee” if the worker qualifies under IRS rules for that classification. Check “Retirement plan” if the employee actively participated in a retirement plan you sponsor, such as a 401(k) or pension. Check “Third-party sick pay” only if you are a third-party insurer filing a W-2 for sick pay.
A common mistake is checking the “Retirement plan” box simply because a plan is available. Only check it if the employee was an active participant during the year.
Boxes 14 Through 20: Other and State Taxes
Box 14 is a catch-all for information that doesn’t fit elsewhere. Employers use it to report items like union dues, uniform payments, educational assistance, or state disability insurance. Label each entry clearly so the employee knows what it represents.
Boxes 15 through 20 cover state and local tax information:
- Box 15: Your state and state employer ID number.
- Box 16: State wages, tips, and other compensation.
- Box 17: State income tax withheld.
- Box 18: Local wages, tips, and other compensation.
- Box 19: Local income tax withheld.
- Box 20: Name of the locality.
If the employee worked in more than one state, you can report two states on a single W-2 form using the two lines provided. If you need to report more than two, use an additional W-2.
Filing Deadlines
You must give employees their copies of the W-2 by January 31 following the tax year. That same January 31 deadline applies for submitting Copy A to the Social Security Administration. If January 31 falls on a weekend or legal holiday, the deadline shifts to the next business day. For the 2026 tax year, the filing deadline is February 1, 2027.
If you’re filing 10 or more information returns (including W-2s), you must file electronically through the SSA’s Business Services Online portal. Paper filing is only permitted below that threshold or if you receive an IRS waiver.
Which Copy Goes Where
A W-2 form set includes multiple copies, each with a specific destination. Copy A goes to the Social Security Administration. Copy B is for the employee to file with their federal tax return. Copy C is for the employee’s personal records. Copy 2 goes to the employee for filing with their state or local tax return. Copy D stays with you, the employer.
When mailing paper forms to the SSA, only send Copy A. Don’t cut, fold, or staple the forms. And never download Copy A from the IRS website and print it yourself, since the SSA’s scanners can’t read standard printer output. Order official forms from the IRS or use approved payroll software that generates machine-readable versions.
Fixing Mistakes After Filing
If you discover an error on a W-2 you’ve already filed, use Form W-2c (Corrected Wage and Tax Statement) to fix it. You’ll also need to file Form W-3c as a transmittal document whenever you submit one or more W-2c forms to the SSA. Common errors that require corrections include a wrong SSN, misspelled name, or incorrect wage or withholding amounts.
Catching mistakes before you file saves significant time. Double-check that your EIN hasn’t been swapped with an employee’s SSN, that names match Social Security cards, and that all dollar amounts include cents. Use black ink if you’re filling out paper forms, and stick to 12-point Courier font when possible for the cleanest scan results.