Form W-2 is used by employers to report employee wages and taxes withheld for the year. Employers must provide W-2 forms to employees and file with the SSA by February 2, 2026, to stay compliant.

Form W-2 Wage and Tax Statement Deadline: February 2, 2026. Call +1-866-513-4656.

Employer’s Essential Guide for Payroll Reporting and Tax Compliance

Overview of Form W-2

Form W-2, Wage and Tax Statement, is an essential tax document that reports:

1. Employee wages, salaries, and tips

2. Federal, Social Security, and Medicare taxes withheld

3. State and local taxes (if applicable)

The form is required for employees to file their income tax returns and for employers to report accurate payroll to the IRS and SSA. Official guidance is available at the IRS Form W-2 Instructions.

Who Should Receive a Form W-2?

Employers must issue Form W-2 to employees who:

1. Earned wages or tips during the tax year

2. Had federal, state, or local income tax withheld

3. Received taxable fringe benefits or bonuses

Independent contractors are not included on Form W-2 and should receive Form 1099-NEC instead, as explained in IRS Publication 15 (Employer’s Tax Guide).

Key Information Reported on Form W-2

Form W-2 captures:

1. Total wages, tips, and other compensation

2. Federal income tax withheld

3. Social Security and Medicare wages and taxes

4. State and local tax withholdings

5. Retirement plan contributions and taxable benefits

Accurate payroll reconciliation ensures compliance and prevents IRS or SSA penalties.

Form W-2 Filing Deadline

For tax year 2025, the deadlines are:

1. Employee copy deadline: February 2, 2026

2. SSA filing deadline: February 2, 2026

Missing the deadline can result in fines, interest, and compliance issues. Confirm filing procedures on the SSA W-2 Filing Guide.

How to File Form W-2

Employers can submit Form W-2:

1. Electronically via SSA Business Services Online (BSO)

2. On paper where allowed

Electronic filing is recommended to reduce errors, receive immediate confirmation, and ensure timely processing.

Common Form W-2 Mistakes

1. Incorrect employee names or Social Security numbers

2. Mismatched wage or tax amounts

3. Filing for the wrong tax year

4. Delayed filing beyond February 2, 2026

Corrections require Form W-2c, as described in the IRS Form W-2 Instructions.

FAQs: Form W-2

1. Who should receive a W-2?
All employees who earned wages or had taxes withheld.

2. What if an employee doesn’t get their W-2?
Contact the employer immediately. If unresolved, the IRS can provide guidance.

3. Can W-2 be filed electronically?
Yes, electronic filing is recommended for speed and accuracy.

4. How do I correct errors on a W-2?
Employers must issue a corrected Form W-2c and file with the SSA.

Why Timely W-2 Filing Matters

Proper W-2 filing ensures employees can file taxes correctly and protects employers from IRS and SSA penalties. Late or inaccurate forms can trigger audits or fines.

Call +1-866-513-4656 for expert W-2 filing, corrections, and payroll support.

Final Note

Employers must ensure all payroll records are accurate and submit Form W-2 by the February 2, 2026 deadline. Proper filing protects employees and ensures your business stays compliant.

Call +1-866-513-4656 today for professional W-2 filing assistance.