What is a W-2 Form?

The plain-English answer

A W-2, formally called the "Wage and Tax Statement," is the IRS form your employer sends you every January reporting your annual wages and the taxes withheld from your paycheck. Your employer also sends a copy to the IRS and Social Security Administration.

You use the numbers from your W-2 to file your federal and state income tax returns. If you worked for multiple employers in a year, you'll receive a separate W-2 from each one.

Who gets a W-2?

You get a W-2 if you worked as an employee — meaning your employer withheld Social Security, Medicare, and federal income taxes from your paychecks. Independent contractors and freelancers receive a 1099 form instead. The difference matters a lot for your taxes.

Your employer is required to send your W-2 by January 31st of the year following the tax year. So your 2025 W-2 should arrive by January 31, 2026.

What's on a W-2?

The W-2 has three main sections:

• Boxes a–f — your identifying info: name, address, SSN, employer info
• Boxes 1–14 — the numbers: wages, tax withheld, Social Security and Medicare amounts, retirement contributions, and special codes
• Boxes 15–20 — state and local tax info

For a complete walkthrough of every box, see our How to Read Your W-2 guide.

What to do when you get your W-2

1. Check it carefully. Make sure your name, SSN, and address are correct. Verify your wages match your final pay stub from December.
2. If something's wrong, contact your employer immediately. Request a corrected W-2 (called a W-2c). Don't file with incorrect info.
3. Keep it for your records. The IRS recommends keeping tax records for at least 3 years.
4. Use it to file your tax return. Tax software like TurboTax or H&R Block lets you import the W-2 directly. If you file by paper, attach Copy B to your return.

What if I never receive my W-2?

If it's mid-February and you still haven't received your W-2, contact your employer first. If they can't or won't provide it, you can call the IRS at 1-800-829-1040. As a last resort, you can use Form 4852 (Substitute for W-2) and estimate your wages from your final pay stub. See our lost W-2 guide for the full process.