Attention:

You may file Forms W-2 and W-3 electronically on the SSA’s Employer
W-2 Filing Instructions and Information web page, which is also accessible
at www.socialsecurity.gov/employer. You can create fill-in versions of
Forms W-2 and W-3 for filing with SSA. You may also print out copies for
filing with state or local governments, distribution to your employees, and
for your records.
Note: Copy A of this form is provided for informational purposes only. Copy A appears in
red, similar to the official IRS form. The official printed version of this IRS form is scannable,
but the online version of it, printed from this website, is not. Do not print and file Copy A
downloaded from this website with the SSA; a penalty may be imposed for filing forms that
can’t be scanned. See the penalties section in the current General Instructions for Forms
W-2 and W-3, available at www.irs.gov/w2, for more information.
Please note that Copy B and other copies of this form, which appear in black, may be
downloaded, filled in, and printed and used to satisfy the requirement to provide the
information to the recipient.
To order official IRS information returns such as Forms W-2 and W-3, which include a
scannable Copy A for filing, go to IRS’ Online Ordering for Information Returns and
Employer Returns page, or visit www.irs.gov/orderforms and click on Employer and
Information returns. We’ll mail you the scannable forms and any other products you order.
See IRS Publications 1141, 1167, and 1179 for more information about printing these tax
forms.
 a Employee’s social security number For Official Use Only
22222 VOID
OMB No. 1545-0008
b Employer identification number (EIN) 1 Wages, tips, other compensation 2 Federal income tax withheld

c Employer’s name, address, and ZIP code 3 Social security wages 4 Social security tax withheld

5 Medicare wages and tips 6 Medicare tax withheld

7 Social security tips 8 Allocated tips

d Control number 9 10 Dependent care benefits

e Employee’s first name and initial Last name Suff. 11 Nonqualified plans 12a See instructions for box 12
C
o
d
e

13 Statutory Retirement Third-party 12b

employee plan sick pay C
o
d
e

14 Other 12c
C
o
d
e

12d
C
o
d
e

f Employee’s address and ZIP code

15 State Employer’s state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name

Form W-2 Wage and Tax Statement

Copy A—For Social Security Administration. Send this entire page with
2024 Department of the Treasury—Internal Revenue Service
For Privacy Act and Paperwork Reduction
Act Notice, see the separate instructions.
Form W-3 to the Social Security Administration; photocopies are not acceptable. Cat. No. 10134D

Do Not Cut, Fold, or Staple Forms on This Page

 a Employee’s social security number
22222 OMB No. 1545-0008
b Employer identification number (EIN) 1 Wages, tips, other compensation 2 Federal income tax withheld

c Employer’s name, address, and ZIP code 3 Social security wages 4 Social security tax withheld

5 Medicare wages and tips 6 Medicare tax withheld

7 Social security tips 8 Allocated tips

d Control number 9 10 Dependent care benefits

e Employee’s first name and initial Last name Suff. 11 Nonqualified plans 12a
C
o
d
e

13 Statutory Retirement Third-party 12b

employee plan sick pay C
o
d
e

14 Other 12c
C
o
d
e

12d
C
o
d
e

f Employee’s address and ZIP code

15 State Employer’s state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name

Form W-2 Wage and Tax Statement

Copy 1—For State, City, or Local Tax Department
2024 Department of the Treasury—Internal Revenue Service
 a Employee’s social security number Safe, accurate, Visit the IRS website at
OMB No. 1545-0008 FAST! Use www.irs.gov/efile.

b Employer identification number (EIN) 1 Wages, tips, other compensation 2 Federal income tax withheld

c Employer’s name, address, and ZIP code 3 Social security wages 4 Social security tax withheld

5 Medicare wages and tips 6 Medicare tax withheld

7 Social security tips 8 Allocated tips

d Control number 9 10 Dependent care benefits

e Employee’s first name and initial Last name Suff. 11 Nonqualified plans 12a See instructions for box 12
C
o
d
e

13 Statutory Retirement Third-party 12b

employee plan sick pay C
o
d
e

14 Other 12c
C
o
d
e

12d
C
o
d
e

f Employee’s address and ZIP code

15 State Employer’s state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name

Form W-2 Wage and Tax Statement

Copy B—To Be Filed With Employee’s FEDERAL Tax Return.
2024 Department of the Treasury—Internal Revenue Service

This information is being furnished to the Internal Revenue Service.

Future developments. For the latest information about Corrections. If your name, SSN, or address is incorrect, correct
developments related to Form W-2, such as legislation enacted Copies B, C, and 2 and ask your employer to correct your
after it was published, go to www.irs.gov/FormW2. employment record. Be sure to ask the employer to file Form
W-2c, Corrected Wage and Tax Statement, with the SSA to
Notice to Employee correct any name, SSN, or money amount error reported to the
SSA on Form W-2. Be sure to get your copies of Form W-2c
Do you have to file? Refer to the Form 1040 instructions to
from your employer for all corrections made so you may file
determine if you are required to file a tax return. Even if you
them with your tax return. If your name and SSN are correct but
don’t have to file a tax return, you may be eligible for a refund if
aren’t the same as shown on your social security card, you
box 2 shows an amount or if you are eligible for any credit.
should ask for a new card that displays your correct name at
Earned income tax credit (EITC). You may be able to take the any SSA office or by calling 800-772-1213. You may also visit
EITC for 2024 if your adjusted gross income (AGI) is less than a the SSA website at www.SSA.gov.
certain amount. The amount of the credit is based on income
Cost of employer-sponsored health coverage (if such cost is
and family size. Workers without children could qualify for a
provided by the employer). The reporting in box 12, using
smaller credit. You and any qualifying children must have valid
code DD, of the cost of employer-sponsored health coverage is
social security numbers (SSNs). You can’t take the EITC if your
for your information only. The amount reported with code DD
investment income is more than the specified amount for 2024
is not taxable.
or if income is earned for services provided while you were an
inmate at a penal institution. For 2024 income limits and more Credit for excess taxes. If you had more than one employer in
information, visit www.irs.gov/EITC. See also Pub. 596. Any 2024 and more than $10,453.20 in social security and/or Tier 1
EITC that is more than your tax liability is refunded to you, railroad retirement (RRTA) taxes were withheld, you may be able
but only if you file a tax return. to claim a credit for the excess against your federal income tax.
See the Form 1040 instructions. If you had more than one
Employee’s social security number (SSN). For your
railroad employer and more than $6,129.90 in Tier 2 RRTA tax
protection, this form may show only the last four digits of your
was withheld, you may be able to claim a refund on Form 843.
SSN. However, your employer has reported your complete SSN
See the Instructions for Form 843.
to the IRS and the Social Security Administration (SSA).
(See also Instructions for Employee on the back of Copy C.)
Clergy and religious workers. If you aren’t subject to social
security and Medicare taxes, see Pub. 517.
 a Employee’s social security number This information is being furnished to the Internal Revenue Service. If you
are required to file a tax return, a negligence penalty or other sanction
OMB No. 1545-0008 may be imposed on you if this income is taxable and you fail to report it.
b Employer identification number (EIN) 1 Wages, tips, other compensation 2 Federal income tax withheld

c Employer’s name, address, and ZIP code 3 Social security wages 4 Social security tax withheld

5 Medicare wages and tips 6 Medicare tax withheld

7 Social security tips 8 Allocated tips

d Control number 9 10 Dependent care benefits

e Employee’s first name and initial Last name Suff. 11 Nonqualified plans 12a See instructions for box 12
C
o
d
e

13 Statutory Retirement Third-party 12b

employee plan sick pay C
o
d
e

14 Other 12c
C
o
d
e

12d
C
o
d
e

f Employee’s address and ZIP code

15 State Employer’s state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name

Form W-2 Wage and Tax Statement

Copy C—For EMPLOYEE’S RECORDS
2024 Department of the Treasury—Internal Revenue Service
Safe, accurate,
FAST! Use
(See Notice to Employee on the back of Copy B.)
Instructions for Employee received a distribution in the same calendar year, and you are or will be
age 62 by the end of the calendar year, your employer should file Form
(See also Notice to Employee on the back of Copy B.) SSA-131, Employer Report of Special Wage Payments, with the Social
Box 1. Enter this amount on the wages line of your tax return. Security Administration and give you a copy.
Box 2. Enter this amount on the federal income tax withheld line of your Box 12. The following list explains the codes shown in box 12. You may
tax return. need this information to complete your tax return. Elective deferrals
(codes D, E, F, and S) and designated Roth contributions (codes AA,
Box 5. You may be required to report this amount on Form 8959. See
BB, and EE) under all plans are generally limited to a total of $23,000
the Form 1040 instructions to determine if you are required to complete
($16,000 if you only have SIMPLE plans; $26,000 for section 403(b)
Form 8959.
plans if you qualify for the 15-year rule explained in Pub. 571). Deferrals
Box 6. This amount includes the 1.45% Medicare tax withheld on all under code G are limited to $23,000. Deferrals under code H are limited
Medicare wages and tips shown in box 5, as well as the 0.9% Additional to $7,000.
Medicare Tax on any of those Medicare wages and tips above
However, if you were at least age 50 in 2024, your employer may have
$200,000.
allowed an additional deferral of up to $7,500 ($3,500 for section
Box 8. This amount is not included in box 1, 3, 5, or 7. For information 401(k)(11) and 408(p) SIMPLE plans). This additional deferral amount is
on how to report tips on your tax return, see the Form 1040 instructions. not subject to the overall limit on elective deferrals. For code G, the limit
You must file Form 4137 with your income tax return to report at least on elective deferrals may be higher for the last 3 years before you reach
the allocated tip amount unless you can prove with adequate records retirement age. Contact your plan administrator for more information.
that you received a smaller amount. If you have records that show the Amounts in excess of the overall elective deferral limit must be included
actual amount of tips you received, report that amount even if it is more in income. See the Form 1040 instructions.
or less than the allocated tips. Use Form 4137 to figure the social Note: If a year follows code D through H, S, Y, AA, BB, or EE, you made
security and Medicare tax owed on tips you didn’t report to your a make-up pension contribution for a prior year(s) when you were in
employer. Enter this amount on the wages line of your tax return. By military service. To figure whether you made excess deferrals, consider
filing Form 4137, your social security tips will be credited to your social these amounts for the year shown, not the current year. If no year is
security record (used to figure your benefits). shown, the contributions are for the current year.
Box 10. This amount includes the total dependent care benefits that A—Uncollected social security or RRTA tax on tips. Include this tax on
your employer paid to you or incurred on your behalf (including amounts Form 1040 or 1040-SR. See the Form 1040 instructions.
from a section 125 (cafeteria) plan). Any amount over your employer’s
B—Uncollected Medicare tax on tips. Include this tax on Form 1040 or
plan limit is also included in box 1. See Form 2441.
1040-SR. See the Form 1040 instructions.
Box 11. This amount is (a) reported in box 1 if it is a distribution made to
C—Taxable cost of group-term life insurance over $50,000 (included in
you from a nonqualified deferred compensation or nongovernmental
boxes 1, 3 (up to the social security wage base), and 5)
section 457(b) plan, or (b) included in box 3 and/or box 5 if it is a prior
year deferral under a nonqualified or section 457(b) plan that became D—Elective deferrals to a section 401(k) cash or deferred arrangement.
taxable for social security and Medicare taxes this year because there is Also includes deferrals under a SIMPLE retirement account that is part
no longer a substantial risk of forfeiture of your right to the deferred of a section 401(k) arrangement.
amount. This box shouldn’t be used if you had a deferral and a E—Elective deferrals under a section 403(b) salary reduction agreement
distribution in the same calendar year. If you made a deferral and
(continued on back of Copy 2)
 a Employee’s social security number
OMB No. 1545-0008
b Employer identification number (EIN) 1 Wages, tips, other compensation 2 Federal income tax withheld

c Employer’s name, address, and ZIP code 3 Social security wages 4 Social security tax withheld

5 Medicare wages and tips 6 Medicare tax withheld

7 Social security tips 8 Allocated tips

d Control number 9 10 Dependent care benefits

e Employee’s first name and initial Last name Suff. 11 Nonqualified plans 12a
C
o
d
e

13 Statutory Retirement Third-party 12b

employee plan sick pay C
o
d
e

14 Other 12c
C
o
d
e

12d
C
o
d
e

f Employee’s address and ZIP code

15 State Employer’s state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name

Form W-2 Wage and Tax Statement

Copy 2—To Be Filed With Employee’s State, City, or Local
2024 Department of the Treasury—Internal Revenue Service

Income Tax Return

Instructions for Employee (continued from back of Copy C) Y—Deferrals under a section 409A nonqualified deferred compensation
plan
Box 12 (continued)
Z—Income under a nonqualified deferred compensation plan that fails
F—Elective deferrals under a section 408(k)(6) salary reduction SEP to satisfy section 409A. This amount is also included in box 1. It is
G—Elective deferrals and employer contributions (including nonelective subject to an additional 20% tax plus interest. See the Form 1040
deferrals) to a section 457(b) deferred compensation plan instructions.
H—Elective deferrals to a section 501(c)(18)(D) tax-exempt organization AA—Designated Roth contributions under a section 401(k) plan
plan. See the Form 1040 instructions for how to deduct. BB—Designated Roth contributions under a section 403(b) plan
J—Nontaxable sick pay (information only, not included in box 1, 3, or 5) DD—Cost of employer-sponsored health coverage. The amount
K—20% excise tax on excess golden parachute payments. See the reported with code DD is not taxable.
Form 1040 instructions. EE—Designated Roth contributions under a governmental section
L—Substantiated employee business expense reimbursements 457(b) plan. This amount does not apply to contributions under a tax-
(nontaxable) exempt organization section 457(b) plan.
M—Uncollected social security or RRTA tax on taxable cost of group- FF—Permitted benefits under a qualified small employer health
term life insurance over $50,000 (former employees only). See the Form reimbursement arrangement
1040 instructions. GG—Income from qualified equity grants under section 83(i)
N—Uncollected Medicare tax on taxable cost of group-term life HH—Aggregate deferrals under section 83(i) elections as of the close of
insurance over $50,000 (former employees only). See the Form 1040 the calendar year
instructions.
II—Medicaid waiver payments excluded from gross income under
P—Excludable moving expense reimbursements paid directly to a Notice 2014-7.
member of the U.S. Armed Forces (not included in box 1, 3, or 5)
Box 13. If the “Retirement plan” box is checked, special limits may
Q—Nontaxable combat pay. See the Form 1040 instructions for details apply to the amount of traditional IRA contributions you may deduct.
on reporting this amount. See Pub. 590-A.
R—Employer contributions to your Archer MSA. Report on Form 8853. Box 14. Employers may use this box to report information such as state
S—Employee salary reduction contributions under a section 408(p) disability insurance taxes withheld, union dues, uniform payments,
SIMPLE plan health insurance premiums deducted, nontaxable income, educational
T—Adoption benefits (not included in box 1). Complete Form 8839 to assistance payments, or a member of the clergy’s parsonage allowance
figure any taxable and nontaxable amounts. and utilities. Railroad employers use this box to report railroad
retirement (RRTA) compensation, Tier 1 tax, Tier 2 tax, Medicare tax,
V—Income from exercise of nonstatutory stock option(s) (included in and Additional Medicare Tax. Include tips reported by the employee to
boxes 1, 3 (up to the social security wage base), and 5). See Pub. 525 the employer in railroad retirement (RRTA) compensation.
for reporting requirements.
Note: Keep Copy C of Form W-2 for at least 3 years after the due date
W—Employer contributions (including amounts the employee elected to for filing your income tax return. However, to help protect your social
contribute using a section 125 (cafeteria) plan) to your health savings security benefits, keep Copy C until you begin receiving social security
account. Report on Form 8889. benefits, just in case there is a question about your work record and/or
earnings in a particular year.
 a Employee’s social security number
VOID
OMB No. 1545-0008
b Employer identification number (EIN) 1 Wages, tips, other compensation 2 Federal income tax withheld

c Employer’s name, address, and ZIP code 3 Social security wages 4 Social security tax withheld

5 Medicare wages and tips 6 Medicare tax withheld

7 Social security tips 8 Allocated tips

d Control number 9 10 Dependent care benefits

e Employee’s first name and initial Last name Suff. 11 Nonqualified plans 12a See instructions for box 12
C
o
d
e

13 Statutory Retirement Third-party 12b

employee plan sick pay C
o
d
e

14 Other 12c
C
o
d
e

12d
C
o
d
e

f Employee’s address and ZIP code

15 State Employer’s state ID number 16 State wages, tips, etc. 17 State income tax 18 Local wages, tips, etc. 19 Local income tax 20 Locality name

Form W-2
Copy D—For Employer
Wage and Tax Statement 2024 Department of the Treasury—Internal Revenue Service
For Privacy Act and Paperwork Reduction
Act Notice, see separate instructions.
Employers, Please Note— hearing customers may call any of our toll-free numbers using
their choice of relay service.
Specific information needed to complete Form W-2 is available E-filing. If you file 10 or more information returns, you must file
in a separate booklet titled the 2024 General Instructions for electronically. See Regulations section 301.6011-2 for more
Forms W-2 and W-3. You can order these instructions and information. Even if you aren’t required to file electronically,
additional forms at www.irs.gov/OrderForms. doing so can save you time and effort. Employers may use the
Caution: Do not send the SSA any Forms W-2 and W-3 that you SSA’s W-2 Online service to create, save, print, and
have printed from IRS.gov. The SSA is unable to process these electronically submit up to 50 Form(s) W-2 at a time. When you
forms. Instead, you can create and submit them online. See e-file with the SSA, no separate Form W-3 filing is required. An
E-filing, later. electronic Form W-3 will be created for you by the W-2 Online
Due dates. By January 31, 2025, furnish Copies B, C, and 2 to service. For information, visit the SSA’s Employer W-2 Filing
each person who was your employee during 2024. Mail or Instructions & Information website at www.SSA.gov/employer.
electronically file Copy A of Form(s) W-2 and W-3 with the SSA Future developments. For the latest information about
by January 31, 2025. See the separate instructions. developments affecting Form W-2 and its instructions, such as
Need help? If you have questions about reporting on Form W-2, legislation enacted after we release them, go to
call the Technical Services Operation (TSO) toll free at www.irs.gov/FormW2.
866-455-7438 or 304-263-8700 (not toll free). Deaf or hard-of-