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Internal Revenue Service (IRS) · United States (federal)

Form W-2: Wage and Tax Statement

Current revision: 2026 (checked on irs.gov, Oct 28, 2026)

Fill in the 2026 Form W-2 box by box, including new box 12 codes TP and TT and box 14b. Print employee Copies B, C and 2; file Copy A with the SSA.

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Form

W-2

Issued by
Internal Revenue Service (IRS)
Applies in
United States (federal)
Edition
2026

Official source

PDFBetter is not affiliated with, endorsed by or acting for Internal Revenue Service (IRS). We open the form from irs.gov, and you fill it in our editor. Check the issuer's instructions before you file.

What it is

What Form W-2 is for

Form W-2 reports an employee's wages and the income, Social Security and Medicare tax withheld for the year. The PDF on irs.gov is the 2026 form, for wages paid in 2026. It adds box 12 codes TP (cash tips) and TT (qualified overtime), and splits box 14 into 14a and 14b for tipped occupation codes. Employee copies and Copy A to the SSA are due February 1, 2027.

Form W-2 deadlines, 2027 filing season

  1. Copies B, C and 2 to employees Source: irs.gov

  2. Copy A with Form W-3 to the SSA, on paper or e-filed Source: irs.gov

Dates already move past weekends and DC holidays, as the IRS rule says. Checked against irs.gov on October 28, 2026. See the full 2027 tax calendar.

Fill it here

From irs.gov to your filled copy

  1. 1

    Fetched from irs.gov

    The agency's own, current PDF — not a retyped copy.

  2. 2

    Opens in the editor

    Fillable fields work as they are; on a flat page you type with text boxes.

  3. 3

    Your filled copy

    Download, print, sign or send it — the original stays untouched.

Who files it

  • Employers that paid wages to employees in 2026, even one employee
  • Employers that withheld any income, Social Security or Medicare tax, whatever the amount
  • Employers that paid $2,000 or more in wages with no withholding (up from $600)
  • Household employers, who also file Form W-3 even for a single W-2
  • Payroll providers and accountants filing for clients

What you need

  • Your EIN, legal name and address exactly as on your Forms 941 or 944
  • Each employee's name and SSN exactly as on their Social Security card
  • 2026 totals from payroll: wages, tips, federal income tax, Social Security and Medicare tax withheld
  • Amounts for box 12 codes, such as 401(k) deferrals (D), health coverage cost (DD), cash tips (TP) and qualified overtime (TT)
  • The Treasury Tipped Occupation Code for any employee with tips
  • State and local wages and tax withheld, with your state ID number

Line by line

How to fill out Form W-2

  1. 1

    Boxes a–f — Employer and employee

    Enter the employee's SSN (box a), your EIN (b), your name and address (c), an optional control number (d), and the employee's name and address (e–f). Don't truncate the EIN, and don't enter an ITIN in box a.

  2. 2

    Boxes 1–2 — Wages and income tax

    Box 1 is federal taxable wages, tips and other compensation. Box 2 is the federal income tax you withheld.

  3. 3

    Boxes 3–7 — Social Security and Medicare

    Enter Social Security wages (3, up to $184,500 for 2026) and tax (4), Medicare wages and tips (5) and tax (6), and Social Security tips (7). Box 5 must equal or exceed boxes 3 plus 7.

  4. 4

    Boxes 8, 10 and 11

    Box 8 is allocated tips, box 10 dependent care benefits, and box 11 distributions from nonqualified plans.

  5. 5

    Box 12 — Codes

    Enter up to four code-and-amount pairs per form. New for 2026: TP for cash tips reported to you, TT for the premium part of qualified overtime (the "half" in time-and-a-half), and TA for employer Trump account contributions.

  6. 6

    Boxes 13–14b

    Check statutory employee, retirement plan or third-party sick pay only when they apply. Use 14a for other labeled items, such as union dues. If you used code TP, enter up to two tipped occupation codes in 14b.

  7. 7

    Boxes 15–20 — State and local

    Enter the state code, your state ID, state wages and tax, then local wages, tax and locality name. Use a second W-2 for more than two states or localities.

  8. 8

    Print the copies

    Print Copies B, C and 2 for the employee, Copy 1 for the state or city if required, and Copy D for your records. Don't file Copy A printed from this PDF.

Common Form W-2 mistakes

  • Filing a Copy A printed from irs.gov, which the SSA can't scan and which may bring a penalty.
  • Entering the employee's SSN, or a prior owner's EIN, in the EIN box.
  • Reporting Medicare wages in box 5 that are less than Social Security wages plus tips (boxes 3 and 7), which the SSA rejects.
  • Checking the box 13 "Retirement plan" box for an employee who wasn't an active participant.
  • Adding dollar signs or leaving out the cents on Copy A.

Where to send it

Give Copies B, C and 2 to each employee by February 1, 2027 (January 31 is a Sunday). File Copy A with the Social Security Administration, not the IRS, by the same date. E-file through SSA Business Services Online (https://www.ssa.gov/bso/): W-2 Online creates up to 50 forms at a time and builds Form W-3 for you. If you file 10 or more information returns in total, you must e-file. Paper filers need the official red Copy A and Form W-3, ordered at https://www.irs.gov/businesses/order-paper-information-returns-and-employer-returns, mailed to Social Security Administration, Direct Operations Center, Wilkes-Barre, PA 18769-0001.

Filing rules change. Confirm the address or portal on irs.gov before you send.

Form W-2: questions people ask

Can I print Copy A from this PDF and mail it to the SSA?

No. The form's own attention page says Copy A from irs.gov is for information only and can't be scanned, and filing it may bring a penalty. E-file through SSA Business Services Online or use the official red forms. The black copies for employees are fine to print.

What's new on the 2026 W-2?

Box 12 has new codes TP (cash tips), TT (qualified overtime) and TA (employer Trump account contributions). Box 14 is now 14a (Other) and 14b (Treasury Tipped Occupation Codes). The W-2 threshold with no withholding rose from $600 to $2,000.

Which year is this form for?

The irs.gov PDF prints 2026, so it's for wages paid in 2026 and filed in early 2027. For 2025 wages, use the 2025 form from the IRS prior-year forms page.

What are the late-filing penalties?

For W-2s due after December 31, 2026: $60 per form if you file correctly within 30 days of the due date, $130 if you file by August 1, and $340 after that or if you never file. Yearly maximums apply.

Can I get more time?

To file with the SSA, you can ask for one 30-day extension on Form 8809, granted only in extraordinary cases. To furnish employee copies, use Form 15397. Neither is automatic.

Is it safe to type employee SSNs in PDFBetter?

W-2s carry SSNs and pay data. Keep the files in your account, and send employee copies through a password-protected link with an expiry date rather than plain email. You may also truncate SSNs on employee copies, but never on Copy A.