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Tax forms › W-2

Forms you receive

Form W-2

Wage and tax statement from your employer

When it's dueEmployers must send it by February 1, 2027 for 2026 wages.

What it is

Shows your wages for the year (box 1), federal tax withheld (box 2), Social Security and Medicare wages and tax (boxes 3 to 6), and state amounts. Box 12 codes show retirement contributions, HSA money and other items.

Who it's for

Employees. Every employer sends one for each person it paid wages to.

Good to know

  • Box 1 is usually lower than your salary, because 401(k) and some health contributions aren't taxed.
  • From 2026, box 12 code TP shows cash tips you reported to your employer, with your tipped-occupation code in new box 14b. Code TT shows qualified overtime, the "half" part of time-and-a-half. These figures feed the new deductions.
  • Wrong or missing? Ask the employer first (for a missing form or a corrected W-2c). If you still don't have it by the end of February, call the IRS.

The law behind it

§ 61 § 224 § 225

Related forms

All tax forms

General information, not tax or legal advice. Check the current IRS instructions for the form before you file.