If you worked as an employee, this is the form that tells you what to enter on your tax return. It's different from a pay stub, which covers one pay period. A W-2 is the full-year version.

Contractors don't get one: they get a 1099 instead. This page describes what the IRS says about the form. For your own return, confirm the details with the IRS or a tax professional.

What a W-2 is

The IRS says every employer engaged in a trade or business who pays remuneration for services performed by an employee must file Form W-2 for each employee, even if the employee is related to the employer, when income, Social Security, or Medicare tax was withheld, or when payments meet or exceed the applicable reporting threshold.

Employers send Copy A to the Social Security Administration and give you your copies. IRS instructions say copies must generally go to employees by January 31 or the next business day, which for 2026 wages is February 1, 2027. If you ask for a W-2 after your job ends, the employer should give it within 30 days of your request or of your final wage payment, whichever is later.

What's on it

You'll see lettered boxes (identity) and numbered boxes (money). These are the names the IRS gives them.

Box Name on the form What to check
a Employee's Social Security number Every digit is right
b Employer identification number (EIN) Matches your employer's ID (see EIN)
c, e, f Employer's and employee's name and address Your legal name and a current address
1 Wages, tips, other compensation Taxable wages for the year
2 Federal income tax withheld Compare with the year-end pay stub
3 and 4 Social Security wages and Social Security tax withheld Consistent with your pay
5 and 6 Medicare wages and tips, and Medicare tax withheld Consistent with your pay
12 Codes (letter codes with amounts, such as elective deferrals) Codes explained in the form instructions
13 Checkboxes: statutory employee, retirement plan, third-party sick pay Boxes match your situation
15 to 20 State and local income tax information Right state, wages, and tax

If box 1 doesn't match your gross pay on the stubs, ask your payroll department why; the IRS form instructions explain what goes in each box and code.

What to keep and for how long

Keep every copy you receive, both federal and state, with that year's tax return. The IRS says generally to keep records that support an item of income, deduction, or credit until the period of limitations for that return runs out, which is generally 3 years from filing, and longer in specific situations, such as 6 years if you leave out income that is more than 25% of the gross income on your return.

Practical steps:

  • Check each W-2 against your last pay stub of the year. Report mistakes to your employer, who can issue a corrected form (W-2c).
  • Keep a digital copy. Employers are not prohibited from charging a fee for a duplicate W-2, according to the IRS instructions, so a copy you saved yourself is worth having.
  • If one is missing, ask your employer. The IRS says you can view wage and income information and order transcripts through your online account.

For help setting up a system, see organizing tax documents year-round and how long to keep documents.

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