E-File Form W-2 Online to Report Employee Wages and Taxes

Employers generally must file Form W-2 for each employee to whom they paid wages or other compensation for services performed during the year. A Form W-2 is required if any of the following applies:

• Income, Social Security, or Medicare tax was withheld from the employee's wages, regardless of the amount paid.
• Income tax would have been required to be withheld if the employee:
  • Claimed no more than one withholding allowance on a 2019 or earlier Form W-4, or
  • Did not claim exemption from withholding on Form W-4.
• The employee was paid $2,000 or more in wages, even if no federal income, Social Security, or Medicare tax was withheld.

The deadline to file 2026 Form W-2 with the SSA is February 1, 2027, whether you file electronically or on paper. Employers must also furnish Copies B, C, and 2 to employees by February 1, 2027.

Learn more about W-2 deadline

Form W-2 includes several changes for wages paid in 2026 under the One Big Beautiful Bill Act (OBBBA), including new reporting for qualified tips, qualified overtime compensation, and employer contributions to Trump Accounts. Key changes include:

• Wage reporting threshold increased: The threshold increased to $2,000 for payments when federal income, Social Security, and Medicare taxes were not withheld.
• New Box 12 codes: Code TP reports cash tips reported to the employer, Code TT reports qualified overtime compensation, and Code TA reports certain employer contributions to Trump Accounts.
• New Box 14b: Treasury Tipped Occupation Code(s) are reported in Box 14b when Code TP is used.
• Qualified overtime reporting: Employers use Code TT to report qualified overtime compensation that meets the applicable requirements.
• Trump Account contributions: Code TA is used for certain employer contributions made to an employee's or dependent's Trump Account under a section 128 Trump Account contribution program.

Click here to learn more about the 2026 Form W-2 changes.

Form W-2 includes several copies for the SSA, employee, state or local tax authorities, and employer records:

• Copy A: Filed with the SSA.
• Copy 1: Filed with the state, city, or local tax authority when required.
• Copy B: Furnished to the employee for their federal income tax return.
• Copy C: Furnished to the employee for their records.
• Copy 2: Furnished to the employee for their state, city, or local tax return when required.
• Copy D: Kept by the employer for its records.

The SSA may charge $60 to $340 per return for late or incorrect Form W-2 filings. Intentional disregard can result in a penalty of $690, with no annual maximum.

The other tiers are capped annually — for returns due in 2027, $244,500 to $1,397,000 for small businesses (average annual gross receipts of $5 million or less) and $698,500 to $4,191,500 for larger filers. Amounts are indexed for inflation each year.

Learn more about Form W-2 penalties

To request an extension, file Form 8809 with the IRS on or before the original due date. This extension isn't automatic and is granted only in specific circumstances, which must be explained on the form. If you need more time to furnish employee copies specifically, file Form 15397 by the original due date.