IRS Form W-2

[Updated Feb 6, 2024]

What is IRS Form W-2

IRS Form W-2 is completed by the employer to report to the employee regarding wages, tax withholding and other information that is needed by the employee to complete the annual federal and state personal tax returns. It is a form that reports for an entire calendar year (Jan 1 - Dec 31). By January 31, you should have received one W-2 from each employer for whom you worked during the year. Your employer may make it possible to download from the employer or payroll website. Contact your employer for more information.

See bottom of page for sample images.

Due Date for employers to make available the W-2: the employer is required to make the W-2 available to the employee by January 31 of each year. See Social Security Administration's deadline information.

You should always update your employer regarding any address change. If the employer has an old address, there may be a delay in delivery, or you may not receive it at all.

Inspect your W-2 immediately. If there are problems, see the information below.

You should receive this form from your employer by January 31. Contact your employer if you have not yet received it by that time.

each employer sends you ONE W-2; but multiple copies of EACH W-2

If you print the W-2 from PSU's banweb or another employer, the W-2 may be just a single copy. Make as many copies as necessary for yourself, for the federal return, and one for each state return.

Use the "print" button on the W-2 display page and print in landscape mode.
Print one for yourself
Print one for the federal return
Print one for EACH state return you must file (if you worked in more than one state).

W-2 from other employers: Other employers may have given you a single sheet that can be separated into 3, 4 or maybe 5 copies of the W-2.

Each employer will send you ONE W-2. But there may be many copies -- for you, for federal return, for state return(s) -- of that ONE W-2.
One will be labeled Copy B - Federal Return for your federal return
Another will be labeled Copy C - Employee's Records for your records
There may be one, two or three other copies labeled Copy 2 - State, City or Local Return for any state or city returns that may be required. If you only worked in one state and your city does not require a tax return (Portland does not) then you may have extra copies that are not needed.

You will include for each tax return: one copy of each W-2 from each employer

Copy B for the 1040NR;
Copy 2 for each state return. Make extra copies of W-2 if needed
Copy C for your records
Copy A: you won't have a Copy A. That is sent by the employer to the IRS and the state department of revenue

If you need additional copies, just make a photo copy of one you already have.

The Boxes on W-2 explained

Understanding W-2 Boxes and Codes | H&R Block (hrblock.com)

For more information about W-2, boxes 12 or 14, see this discussion and list of resources.

Problems with W-2

Missing, incorrect or incomplete information on your W-2

Employer Responsibilities

The employer has a responsibility to produce a W-2 for the employee. You should receive either a mailed copy or your employer will make available an electronic version that is accessible via the internet that you will print. It is due January 31 but if it is mailed you should allow some time (1 to 2 weeks) for it to be delivered to you.

What to do with the W-2?

The information on the W-2 will be entered onto your tax forms. If you worked, you can't complete your tax forms without a W-2 from each of your employers.

There are a variety of W-2 formats (see images below for two common formats). If mailed to you, there will likely be three or four copies, either on individual pieces of paper, or one piece of paper that you will separate (by cutting or tearing along perforation) into three or four pieces. If you are downloading your copy, print as many as are needed.

You will need one copy for each of the following tax returns. NOTE: when attaching, do not cover up your name, address, social security number, etc. Attach on the lower half of the first page of the return.

Federal Tax Return (1040NR or 1040NREZ) that will be attached to the front of the form
State Tax Returns. For each state return that you are required to file (if you work in multiple states) you will also need to attach a copy of the W-2 to the front.
City Tax Returns. If you live in a city that requires their own tax forms
Your copy. Attach this to the copies of the tax returns that you are keeping for your records.

W-2 not received

If you have not received your W-2 by the first or second week of February, contact your employer and verify whether it was mailed or whether it is available electronically. If mailed, confirm your employer has your current address.

If you discover your employer mailed the W-2 to an old address, you will need to give your employer some time to issue a new W-2 and mail it to your correct address.

Incorrect or Incomplete Information

The employer has a responsibility to produce a corrected W-2 when there is an error on the issued W-2. See "Critical Links"

See General Instructions for Forms W-2 and W-3, Chapter 1, Search for "Intentional disregard of payee statement requirements"

SSN not received by Employee by W-2 filing date

Instructions to employer: "Ask the employee to inform you of the number and name as they are shown on the social security card when it is received. Then correct your previous report by filing Form W-2c showing the employee's SSN. If the employee needs to change his or her name from that shown on the card, the employee should call the SSA at 800-772-1213." from https://www.irs.gov/instructions/iw2w3 Apr 5, 2022

Incorrect Name

When you complete the W-4 for your employer, you should have used the same name as appears on your Social Security card.

The name on the Social Security card is also the name that should appear on the W-2 that is produced by your employer and given to you.

If the name on your W-2 is not correct, ask your employer to correct that information and produce a corrected W-2 (it will be identified as a W-2c and show the information that has been updated).

Missing or Incorrect Social Security Number (SSN)

It is very important that your SSN number is present and correct on your W-2.

Also, your name on the W-2 should be the same as on your SSN Card to avoid any confusion.

If you supplied your SSN to your employer by Dec 31, your employer should have had sufficient time to update your records and produce a W-2 with your correct SSN.
If you received your SSN after the employer completed and filed the W-2, your W-2 won't have the SSN on it.
If your SSN is missing or incorrect, contact your employer and give the SSN and name as listed on the SSN Card and ask your employer to produce a corrected W-2.
See Social Security Adminstration's page on "Employer Responsibilities When Hiring Foreign Workers" regarding the employer's requirement to produce a corrected W-2.

Incorrect Address

If your address has changed or is not correct, just include the correct address on your federal and state tax forms when you complete them. Also, advise your employer or any address correction or change. If your address changes after you send your tax forms, notify the IRS. For Oregon, find the "Change of Address/Name" PDF at Forms and Publication Library.

Other Information on W-2

If there is incorrect or incomplete information on your W-2, contact the employer. Discuss the incorrect or incomplete information and request a corrected W-2.

Employer refuses to issue you a replacement or corrected W-2 or is not responsive in resending one that was not received.

If your employer refuses to issue a corrected or missing W-2 by the end of February, you can request that an IRS representative initiate a Form W-2 complaint. See the IRS page: W-2 - Additional, Incorrect, Lost, Non-receipt, Omitted.