Form W-2 is the official form employers use to report employee wages and taxes withheld. For tax year 2025, employers must provide W-2 forms to employees and file them with the SSA by February 2, 2026.
Form W-2 Wage and Tax Statement Deadline: February 2, 2026. Call +1-866-513-4656
Form W-2 Wage and Tax Statement
Complete Employer Guide for Reporting Wages and Tax Withholdings
What Is Form W-2?
Form W-2, Wage and Tax Statement, reports an employee’s annual wages, tips, and other compensation, along with federal income tax, Social Security, Medicare, and state or local taxes withheld.
Employers are required by law to provide this form to employees and submit a copy to the Social Security Administration (SSA). Accurate reporting ensures employees can file taxes correctly and maintain proper Social Security records. For guidance, refer to the IRS Form W-2 Instructions.
Who Must Receive Form W-2?
Employers must issue Form W-2 to employees who:
- Earned wages, salaries, or tips
- Had federal, state, or local taxes withheld
- Received taxable benefits such as bonuses or retirement contributions
Independent contractors do not receive Form W-2 and are reported using Form 1099-NEC, as outlined in the IRS Employer’s Tax Guide (Publication 15).
Information Reported on Form W-2
Form W-2 includes:
- Total wages, tips, and other compensation
- Federal income tax withheld
- Social Security and Medicare wages and taxes
- State and local tax details
- Retirement plan contributions and taxable benefits
Keeping accurate payroll records is essential to prevent errors and ensure compliance.
Form W-2 Filing Deadline
For tax year 2025:
- Employee copy deadline: February 2, 2026
- SSA filing deadline: February 2, 2026
Meeting this deadline is crucial to avoid IRS and SSA penalties. The SSA W-2 Filing Guide provides official instructions for employers.
How to File Form W-2
Employers can file Form W-2:
- Electronically through the SSA’s Business Services Online (BSO) system
- On paper (if permitted by the SSA)
Electronic filing is recommended for faster processing, fewer errors, and immediate confirmation of submission.
Common Form W-2 Errors to Avoid
- Incorrect employee names or Social Security numbers
- Mismatched wage and tax totals
- Filing under the wrong tax year
- Missing the February 2, 2026 deadline
Errors require filing a Form W-2c to correct the information, per the IRS Form W-2 Instructions.
Why Accurate W-2 Filing Matters
Timely and accurate Form W-2 filing ensures employees can file their taxes correctly, avoids IRS penalties, and keeps employer payroll records compliant. The IRS cross-checks W-2 data with employee tax returns to identify discrepancies.
Call +1-866-513-4656 for expert Form W-2 preparation, filing, and corrections.
FAQs: Form W-2
1. Do all employees get a W-2?
Yes, if they earned wages or had taxes withheld during the year.
2. What if an employee doesn’t receive their W-2 on time?
They should contact the employer immediately. If unresolved, the IRS can provide guidance.
3. Can Form W-2 be filed electronically?
Yes, electronic filing is encouraged for faster processing and fewer errors.
4. What should I do if my W-2 has errors?
Employers must issue a corrected Form W-2c and refile with the SSA.
Final Note
Employers should review all payroll records carefully and ensure compliance with the February 2, 2026 deadline for both employees and the SSA. Accurate W-2 filing protects employees’ tax filings and shields your business from IRS penalties.
Call +1-866-513-4656 today for professional W-2 filing support and payroll guidance.
