Finance

W-2 Form

Definition

A tax form that employers must send to employees and the IRS, reporting annual wages earned and taxes withheld during the year.

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The W-2, officially titled Wage and Tax Statement, is a tax document that employers must issue to each employee by January 31 of each year. It reports the employee's annual earnings and the amount of federal, state, and local taxes withheld from their paycheck.

Key information on a W-2 includes total wages (Box 1), federal income tax withheld (Box 2), Social Security wages and tax (Boxes 3-4), Medicare wages and tax (Boxes 5-6), and state tax information. The form also reports employer-sponsored retirement plan contributions, health insurance premiums, and other benefits.

You need your W-2 to file your annual tax return accurately. If the information on your W-2 does not match your records, contact your employer to issue a corrected form (W-2c). If you do not receive your W-2 by mid-February, contact your employer and, if necessary, the IRS for assistance.

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