Free IRS Form W-2 for 2025

The IRS did not make any changes to Form W-2 for the 2025 tax year.

However, there were some changes that can affect how you fill it out. For example, the One Big Beautiful Bill Act (OBBBA) introduced two new tax deductions for the 2025 tax year, which are the following:

1. Tips: Eligible tipped workers can deduct up to $25,000 in qualified tips annually. This deduction phases out if the taxpayer earns more than $150,000 ($300,000 for joint filers) in modified adjusted gross income (AGI).
2. Overtime pay: Eligible individuals can deduct up to $12,500 ($25,000 for joint filers). This deduction phases out if the taxpayer earns more than $150,000 ($300,000 for joint filers) in modified AGI.

Without an updated W-2 form for 2025, employers can use Box 14 to report qualified tips and overtime pay.

The only other change relevant to the 2025 Form W-2 is the information return penalties:

• Filed after August 1, 2026, or not filed: $340 (up from $330 in 2025)
• Intentional disregard: $680 (up from $660 in 2025)

The penalties for filing up to 30 days late and 31 days late through August 1 remain the same as they did in 2025 ($60 and $130, respectively).

Form W-2 is easy to fill out, as its various fields are divided into three sections:

1. Employer and taxpayer information
2. Wages and taxes withheld
3. State and local tax reporting

Follow our Form W-2 instructions below to complete the form accurately.

1. Employer and Taxpayer Information

Boxes A-F show who the employee and employer are. These boxes ensure that the form is correctly linked to the right records for the IRS and Social Security to process the taxes properly:

• Box A: Enter your employee’s Social Security number. In some cases, your employees may have applied for a Social Security number but not received it yet. In these cases, enter “applied for” in Box A.
• Box B: Enter your employer identification number (EIN). You can get your EIN by filing a Form SS-4.
• Box C: Enter your company name and address.
• Box D: Enter your control number if your company uses control numbers. If not, leave this blank.
• Boxes E and F: Enter your employee’s name and address.

2. Wages and Taxes Withheld

Boxes 1-14 summarize an employee’s financial earnings and tax withholdings. These boxes ensure both you and your employee report and pay the correct amount of taxes based on wages and deductions throughout the year:

• Box 1: Enter all wages, tips, and compensation your employee received that are subject to federal income tax (excluding pre-tax benefits such as retirement plan contributions and health insurance premiums).
• Box 2: Input the amount of federal income tax you withheld from your employee’s paychecks throughout the 2025 tax year.
• Box 3: Include your employee’s wages subject to Social Security taxes. Remember that the limit for these wages for the 2025 tax year is $176,100.
• Box 4: Enter the amount of Social Security tax withheld throughout the year.
• Box 5: Provide your employee’s wages, tips, and other compensation that is subject to Medicare taxes (this should be the same as the amount that is subject to federal income tax).
• Box 6: Record the amount of Medicare taxes you withheld from the employee.
• Box 7: Detail any tips the employee earned that are subject to Social Security tax. Keep in mind that the $176,100 Social Security wage limit includes tips, so boxes 3 and 7 should add up to no more than $176,100.
• Box 8: Input your employee’s allocated tips, if any. Remember that these tips are not included in the above boxes. Employees will need to calculate the taxes on these tips on their own using Form 4137.
• Box 9: Leave this blank.
• Box 10: Enter any dependent care benefits provided to your employee during the year up to a maximum of $5,000. Add any dependent care benefits above $5,000 to taxable wages in Box 1.
• Box 11: Provide the total of any distributions from a non-qualified deferred compensation plan.
• Box 12: Several codes may come into play in Box 12. These codes often relate to employee benefits. For example, if you offer a 401(k) match, you report the dollar amount you matched for the year here. You may also use this box to report other items, such as uncollected Medicare taxes on tips.
• Box 13: Box 13 includes three check boxes (statutory employee, retirement plan, and third-party sick pay). Check the box that applies to any data reported in Box 12. For example, if you entered retirement plan contributions into Box 12, check the “retirement plan” option in Box 13.
• Box 14: Enter any amounts associated with health insurance premiums, vehicle lease payments, or state disability taxes withheld.

3. State and Local Tax Reporting

You only need to fill out boxes 15 through 20 if you or your employee are subject to state or local income tax withholding

• Box 15: Indicate your state and enter your state EIN if state EINs are applicable where your business is located.
• Box 16: Provide your employee’s wages that are subject to state income taxes if applicable in your state.
• Box 17: Input the amount you withheld from the employee for state income taxes.
• Box 18: Enter any wages subject to local income tax (city or other municipalities) if applicable.
• Box 19: Record the amount you withheld from the employee for local income taxes.
• Box 20: Enter the city or other local municipality name for tax withholding reported in Box 19.

It’s important to file your W-2 forms before the February 2, 2026, deadline. The simplest way to file is online directly through the SSA’s Business Services Online (BSO) system. Online filing is required for any employer who submits 10 or more information returns (including W-2s) unless you get a waiver from the Internal Revenue Service (IRS).

If you need to submit less than 10 information returns, you can file by mail. To do so, send your forms to the following address:

Social Security Administration
Direct Operations Center
Wilkes-Barre, PA 18769-0001

Keep in mind that you may need to make some adjustments if you opt to send W-2 forms via Certified Mail or IRS-approved private delivery service:

• Certified Mail: If you send W-2 forms via Certified Mail, you must use the above address but change the ZIP code to 18769-0002.
• IRS-Approved Private Delivery Service: Use the following address:

Social Security Administration
Direct Operations Center
Attn: W-2 Process
1150 E. Mountain Drive
Wilkes-Barre, PA 18702-7997

Different Copies of Form W-2

When you file your W-2s by mail, you’ll need to send multiple copies to different entities. The W-2 packet comes with the following copies:

• Copy A: The official copy that must be printed on special red-ink paper for accurate processing by the SSA.
• Copy 1: For your city, state, or locality if required in your area.
• Copy B: For the employee to file with their federal tax return.
• Copy C: For the employee to keep in their personal records.
• Copy 2: For your employee to file with their city, state, or locality if required.
• Copy D: Your copy as the employer (must be kept on record for at least four years).

If you’re e-filing, you don’t need to print and mail copies to the SSA since it’s done automatically through the e-filing process. You only need to provide Copies B, C, and 2 to your employees, send Copy 1 to the appropriate state or local tax agency, and keep Copy D in your records.

What Happens if I Don’t Send W-2 Forms?

As an employer, you are legally required to file W-2 forms with the SSA and send copies to your employees by January 31 following the year you paid them (or the next business day, which is February 2 in 2026). Failing to do so could result in fines from the IRS, so it’s important to submit these forms on time.

If you are missing an employee’s current address, you are still responsible for sending the W-2 to the most recent address on file. If the employee has moved and set up mail forwarding, the form should reach them. If it’s not forwarded, you’ve fulfilled your obligation by sending it to the address you have. However, if the form is returned, you should make reasonable efforts to resend it to the correct address.

If you’re wondering how to read a W-2 form, you can view a free sample of Copy B (the copy filed with the employee’s federal tax return) below. This will give you an idea of the form’s structure and what details you’ll need to provide.

Remember: Copy A must be submitted on the IRS-approved red-ink paper that’s scannable by their systems, or you can submit it electronically through the SSA’s official website. For the other five copies, you can complete them using our fillable form. Plug in the applicable numbers, download the form in PDF format, and share the appropriate copies with your employees and local tax authorities.