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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.


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22222

VOID

a  Employee’s social security number

For Official Use Only 
OMB No. 1545-0008 

b  Employer identification number (EIN)

c  Employer’s name, address, and ZIP code

d  Control number

e  Employee’s first name and initial

Last name

Suff.

f  Employee’s address and ZIP code

1   Wages, tips, other compensation

2   Federal income tax withheld

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

9   

10   Dependent care benefits

11   Nonqualified plans

12a  See instructions for box 12

C

e

12b

C

e

12c

C

e

12d

C

e

13

Statutory 

employee

Retirement 

plan

Third-party 

sick pay

14  Other

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

2024

Department of the Treasury—Internal Revenue Service 

For Privacy Act and Paperwork Reduction 
 

Act Notice, see the separate instructions. 

Cat. No. 10134D

Copy A—For Social Security Administration. Send this entire page with 
Form W-3 to the Social Security Administration; photocopies are 

not acceptable.

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


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22222

a  Employee’s social security number

 OMB No. 1545-0008 

b  Employer identification number (EIN)

c  Employer’s name, address, and ZIP code

d  Control number

e  Employee’s first name and initial

Last name

Suff.

f  Employee’s address and ZIP code

1   Wages, tips, other compensation

2   Federal income tax withheld

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

9   

10   Dependent care benefits

11   Nonqualified plans

12a  

C

e

12b

C

e

12c

C

e

12d

C

e

13

Statutory 

employee

Retirement 

plan

Third-party 

sick pay

14  Other

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

2024

Department of the Treasury—Internal Revenue Service

Copy 1—For State, City, or Local Tax Department


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a  Employee’s social security number

 OMB No. 1545-0008 

Safe, accurate, 
FAST! Use

Visit the IRS website at 
www.irs.gov/efile.

b  Employer identification number (EIN)

c  Employer’s name, address, and ZIP code

d  Control number

e  Employee’s first name and initial

Last name

Suff.

f  Employee’s address and ZIP code

1   Wages, tips, other compensation

2   Federal income tax withheld

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

9   

10   Dependent care benefits

11   Nonqualified plans

12a See instructions for box 12

C

e

12b

C

e

12c

C

e

12d

C

e

13

Statutory 

employee

Retirement 

plan

Third-party 

sick pay

14  Other

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

2024

Department of the Treasury—Internal Revenue Service

Copy B—To Be Filed With Employee’s FEDERAL Tax Return. 
This information is being furnished to the Internal Revenue Service.


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Future developments. For the latest information about 

developments related to Form W-2, such as legislation enacted 

after it was published, go to www.irs.gov/FormW2.

Notice to Employee

Do you have to file? Refer to the Form 1040 instructions to 

determine if you are required to file a tax return. Even if you 

don’t have to file a tax return, you may be eligible for a refund if 

box 2 shows an amount or if you are eligible for any credit. 
Earned income tax credit (EITC). You may be able to take the 

EITC for 2024 if your adjusted gross income (AGI) is less than a 

certain amount. The amount of the credit is based on income 

and family size. Workers without children could qualify for a 

smaller credit. You and any qualifying children must have valid 

social security numbers (SSNs). You can’t take the EITC if your 

investment income is more than the specified amount for 2024 

or if income is earned for services provided while you were an 

inmate at a penal institution. For 2024 income limits and more 

information, visit www.irs.gov/EITC. See also Pub. 596. 

Any 

EITC that is more than your tax liability is refunded to you, 

but only if you file a tax return.
Employee’s social security number (SSN).
 For your 

protection, this form may show only the last four digits of your 

SSN. However, your employer has reported your complete SSN 

to the IRS and the Social Security Administration (SSA).
Clergy and religious workers. If you aren’t subject to social 

security and Medicare taxes, see Pub. 517.

Corrections. If your name, SSN, or address is incorrect, correct 

Copies B, C, and 2 and ask your employer to correct

 your 

employment record. Be sure to ask the employer to file Form 

W-2c, Corrected Wage and Tax Statement, with the

 SSA to 

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 

from your employer for all corrections made so you may file 

them with your tax return. If your name and SSN are correct but 

aren’t the same

 as shown on your social security card, you 

should ask for a

 new card that displays your correct name at 

any SSA office

 or by calling 800-772-1213. You may also visit 

the SSA website at www.SSA.gov.
Cost of employer-sponsored health coverage (if such cost is 

provided by the employer). The reporting in box 12, using 

code DD, of the cost of employer-sponsored health coverage is 

for your information only. 

The amount reported with code DD 

is not taxable.
Credit for excess taxes. 
If you had more than one employer in 

2024 and more than $10,453.20 in social security

 and/or Tier 1 

railroad retirement (RRTA) taxes were withheld,

 you may be able 

to claim a credit for the excess against

 your federal income tax. 

See the Form 1040 instructions. If you had more than one 

railroad

 employer and more than $6,129.90 in Tier 2 RRTA tax 

was

 withheld, you may be able to claim a refund on Form 843. 

See the Instructions for Form 843.

(See also Instructions for Employee on the back of Copy C.)


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a  Employee’s social security number

 OMB No. 1545-0008 

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 

may be imposed on you if this income is taxable and you fail to report it.

b  Employer identification number (EIN)

c  Employer’s name, address, and ZIP code

d  Control number

e  Employee’s first name and initial

Last name

Suff.

f  Employee’s address and ZIP code

1   Wages, tips, other compensation

2   Federal income tax withheld

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

9   

10   Dependent care benefits

11   Nonqualified plans

12a See instructions for box 12

C

e

12b

C

e

12c

C

e

12d

C

e

13

Statutory 

employee

Retirement 

plan

Third-party 

sick pay

14  Other

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

2024

Department of the Treasury—Internal Revenue Service

Copy C—For EMPLOYEE’S RECORDS 
(See Notice to Employee on the back of Copy B.)

Safe, accurate, 
FAST!  Use


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Instructions for Employee

(See also Notice to

 Employee on the back of Copy B.)

Box 1. Enter this amount on the wages line of your tax return. 
Box 2. 
Enter this amount on the federal income tax withheld line of your 

tax return.
Box 5. You may be required to report this amount on Form 8959. See 

the Form 1040 instructions to determine if you are required to complete 

Form 8959.
Box 6. This amount includes the 1.45% Medicare tax withheld on all 

Medicare wages and tips shown in box 5, as well as the 0.9% Additional 

Medicare Tax on any of those Medicare wages and tips above 

$200,000.
Box 8. This amount is not included in box 1, 3, 5, or 7. For information 

on how to report tips on your tax return, see the Form 1040 instructions.

You must file Form 4137 with your income tax return to report at least 

the allocated tip amount unless you can prove with adequate records 

that you received a smaller amount. If you have records that show the 

actual amount of tips you received, report that amount even if it is more 

or less than the allocated tips. Use Form 4137 to figure the social 

security and Medicare tax owed on tips you didn’t report to your 

employer. Enter this amount on the wages line of your tax return. By 

filing Form 4137, your social security tips will be credited to your social 

security record (used to figure your benefits).
Box 10. This amount includes the total dependent care benefits that 

your employer paid to you or incurred on your behalf (including

 amounts 

from a section 125 (cafeteria) plan). Any amount over

 your employer’s 

plan limit is also included in box 1. See Form 2441.
Box 11. This amount is (a) reported in box 1 if it is a distribution made to 

you from a nonqualified deferred compensation or nongovernmental 

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 

taxable for social security and Medicare taxes this year because there is 

no longer a substantial risk of forfeiture of your right to the deferred 

amount. This box shouldn’t be used if you had a deferral and a 

distribution in the same calendar year. If you made a deferral and

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 

SSA-131, Employer Report of Special Wage Payments, with the Social 

Security Administration and give you a copy.
Box 12. The following list explains the codes shown in box 12. You may 

need this information to complete your tax

 return. Elective deferrals 

(codes D, E, F, and S) and designated

 Roth contributions (codes AA, 

BB, and EE) under all plans are generally limited to a total of $23,000 

($16,000 if you only have SIMPLE plans; $26,000 for section 403(b) 

plans if you qualify for the 15-year rule explained in Pub. 571). Deferrals 

under code G are limited to $23,000. Deferrals under code H are limited 

to $7,000.

However, if you were at least age 50 in 2024, your employer may have 

allowed an additional deferral of up to $7,500 ($3,500 for section  

401(k)(11) and 408(p) SIMPLE plans). This additional deferral amount is 

not subject to the overall limit on elective deferrals. For code G, the limit 

on elective deferrals may be higher for the last 3 years before you reach 

retirement age. Contact your plan administrator for more information. 

Amounts in excess of the overall elective deferral limit must be included 

in income. See the Form 1040 instructions.
Note: If a year follows code D through H, S, Y, AA, BB, or EE, you made 

a make-up pension contribution for a prior year(s) when

 you were in 

military service. To figure whether you made excess

 deferrals, consider 

these amounts for the year shown, not the

 current year. If no year is 

shown, the contributions are for the

 current year.

A—Uncollected social security or RRTA tax on tips. Include this tax on 

Form 1040 or 1040-SR. See the Form 1040 instructions.
B—Uncollected Medicare tax on tips. Include this tax on Form 1040 or 

1040-SR. See the Form 1040 instructions.
C—Taxable cost of group-term life insurance over $50,000 (included in 

boxes 1, 3 (up to the social security wage base), and 5)
D—Elective deferrals to a section 401(k) cash or deferred arrangement. 

Also includes deferrals under a SIMPLE retirement

 account that is part 

of a section 401(k) arrangement.
E—Elective deferrals under a section 403(b) salary reduction agreement

(continued on back of Copy 2)


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a  Employee’s social security number

 OMB No. 1545-0008 

b  Employer identification number (EIN)

c  Employer’s name, address, and ZIP code

d  Control number

e  Employee’s first name and initial

Last name

Suff.

f  Employee’s address and ZIP code

1   Wages, tips, other compensation

2   Federal income tax withheld

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

9   

10   Dependent care benefits

11   Nonqualified plans

12a  

C

e

12b

C

e

12c

C

e

12d

C

e

13

Statutory 

employee

Retirement 

plan

Third-party 

sick pay

14  Other

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

2024

Department of the Treasury—Internal Revenue Service

Copy 2—To Be Filed With Employee’s State, City, or Local 
Income Tax Return


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Instructions for Employee

 (continued from back of Copy C)

Box 12 (continued)

F—Elective deferrals under a section 408(k)(6) salary reduction SEP
G—Elective deferrals and employer contributions (including nonelective 

deferrals) to a section 457(b) deferred

 compensation plan

H—Elective deferrals to a section 501(c)(18)(D) tax-exempt organization 

plan. See the Form

 1040 instructions for how to deduct.

J—Nontaxable sick pay (information only, not included in box 1, 3, or 5)
K—20% excise tax on excess golden parachute payments. See the 

Form

 1040 instructions.

L—Substantiated employee business expense reimbursements 

(nontaxable)
M—Uncollected social security or RRTA tax on taxable cost of group-

term life insurance over $50,000 (former employees

 only). See the Form 

1040 instructions.
N—Uncollected Medicare tax on taxable cost of group-term life 

insurance over $50,000 (former employees only). See

 the Form 1040 

instructions.
P—Excludable moving expense reimbursements paid directly to a 

member of the U.S. Armed Forces (not included in box 1, 3, or 5)
Q—Nontaxable combat pay. See the Form 1040 instructions for details 

on reporting this amount.
R—Employer contributions to your Archer MSA. Report on Form 8853.
S—Employee salary reduction contributions under a section 408(p) 

SIMPLE plan
T—Adoption benefits (not included in box 1). Complete Form 8839 to 

figure any taxable and nontaxable amounts.
V—Income from exercise of nonstatutory stock option(s) (included in 

boxes 1, 3 (up to the social security wage base),

 and 5). See Pub. 525 

for reporting requirements.
W—Employer contributions (including amounts the employee elected to 

contribute using a section 125 (cafeteria) plan) to your health savings 

account.

 Report on Form 8889.

Y—Deferrals under a section 409A nonqualified deferred compensation 

plan
Z—Income under a nonqualified deferred compensation plan that fails 

to satisfy section 409A. This amount is also included in box 1. It

 is 

subject to an additional 20% tax plus interest. See the Form 1040 

instructions.
AA—Designated Roth contributions under a section 401(k) plan
BB—Designated Roth contributions under a section 403(b) plan
DD—Cost of employer-sponsored health coverage. The amount 

reported with code DD is not taxable.
EE—
Designated Roth contributions under a governmental section 

457(b) plan. This amount does not apply to contributions under a tax-

exempt organization section 457(b) plan.
FF—Permitted benefits under a qualified small employer health 

reimbursement arrangement
GG—Income from qualified equity grants under section 83(i)
HH—Aggregate deferrals under section 83(i) elections as of the close of 

the calendar year
II—Medicaid waiver payments excluded from gross income under 

Notice 2014-7.
Box 13. If the “Retirement plan” box is checked, special limits may 

apply to the amount of traditional IRA

 contributions you may deduct. 

See Pub. 590-A.
Box 14. Employers may use this box to report information such as state 

disability insurance taxes withheld, union dues, uniform payments, 

health insurance premiums deducted, nontaxable income, educational 

assistance payments, or a member of the clergy’s parsonage allowance 

and utilities. Railroad employers use this box to report railroad 

retirement (RRTA) compensation, Tier 1 tax, Tier 2 tax, Medicare tax, 

and Additional Medicare Tax. Include tips reported by the employee to 

the employer in railroad retirement (RRTA) compensation.
Note: Keep Copy C of Form W-2 for at least 3 years after the due date 

for filing your income tax return. However, to

 help protect your social 

security benefits, keep Copy C until you begin receiving social security 

benefits, just in case

 there is a question about your work record and/or 

earnings

 in a particular year. 


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VOID

a  Employee’s social security number

 OMB No. 1545-0008 

b  Employer identification number (EIN)

c  Employer’s name, address, and ZIP code

d  Control number

e  Employee’s first name and initial

Last name

Suff.

f  Employee’s address and ZIP code

1   Wages, tips, other compensation

2   Federal income tax withheld

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

9   

10   Dependent care benefits

11   Nonqualified plans

12a See instructions for box 12

C

e

12b

C

e

12c

C

e

12d

C

e

13

Statutory 

employee

Retirement 

plan

Third-party 

sick pay

14  Other

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

2024

Department of the Treasury—Internal Revenue Service 

For Privacy Act and Paperwork Reduction 

Act Notice, see separate instructions.

Copy D—For Employer


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Employers, Please Note—

Specific information needed to complete Form W-2 is available 

in a separate booklet titled the 2024 General Instructions for 

Forms W-2 and W-3. You can order these instructions and 

additional forms at www.irs.gov/OrderForms.
Caution: Do not send the SSA any Forms W-2 and W-3 that you 

have printed from IRS.gov. The SSA is unable to process these 

forms. Instead, you can create and submit them online. See 

E-filing, later.
Due dates. By January 31, 2025, furnish Copies B, C, and 2 to 

each person who was your employee during 2024. Mail or 

electronically file Copy A of Form(s) W-2 and W-3 with the SSA 

by January 31, 2025. See the separate instructions.
Need help? If you have questions about reporting on Form W-2, 

call the Technical Services Operation (TSO) toll free at 

866-455-7438 or 304-263-8700 (not toll free). Deaf or hard-of-

hearing customers may call any of our toll-free numbers using 

their choice of relay service.
E-filing. If you file 10 or more information returns, you must file 

electronically. See Regulations section 301.6011-2 for more 

information. Even if you aren’t required to file electronically, 

doing so can save you time and effort. Employers may use the 

SSA’s W-2 Online service to create, save, print, and 

electronically submit up to 50 Form(s) W-2 at a time. When you 

e-file with the SSA, no separate Form W-3 filing is required. An 

electronic Form W-3 will be created for you by the W-2 Online 

service. For information, visit the SSA’s Employer W-2 Filing 

Instructions & Information website at www.SSA.gov/employer
Future developments. For the latest information about 

developments affecting Form W-2 and its instructions, such as 

legislation enacted after we release them, go to 

www.irs.gov/FormW2