About Form W-2, Wage and Tax Statement | Internal Revenue Service

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Use the spacebar to open the Файл sub menu or enter to navigate to the Файл page." role="application" id="accessible-megamenu-nav-item-0">Файл</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-fayl-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-0" role="region"> <div class="mega-menu-container"> <li><a href="/ru/filing" class="mobile-only-text" id="accessible-megamenu-fayl-submenu-0" data-drupal-link-system-path="node/19656">Обзор</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-fayl-submenu-1">ИНФОРМАЦИЯ ДЛЯ</span> </li> <li><a href="/ru/how-to-file-your-taxes-step-by-step" id="accessible-megamenu-fayl-submenu-2" data-drupal-link-system-path="node/19456">Физические лица</a> </li> <li><a href="/ru/charities-and-nonprofits" id="accessible-megamenu-fayl-submenu-3" data-drupal-link-system-path="node/58461">Благотворительные и некоммерческие организации</a> </li> <li><a href="/ru/businesses" id="accessible-megamenu-fayl-submenu-4" data-drupal-link-system-path="node/18976">Компания и самозанятое лицо</a> </li> <li><a href="/ru/individuals/international-taxpayers" id="accessible-megamenu-fayl-submenu-5" data-drupal-link-system-path="node/19696">Международные налогоплательщики</a> </li> <li><a href="/ru/government-entities/indian-tribal-governments" id="accessible-megamenu-fayl-submenu-6" data-drupal-link-system-path="node/19601">Индейские племенные органы власти</a> </li> <li><a href="/ru/government-entities/federal-state-local-governments" id="accessible-megamenu-fayl-submenu-7" data-drupal-link-system-path="node/19446">Федеральные, штатные и местные органы власти</a> </li> <li><a href="/ru/tax-exempt-bonds" id="accessible-megamenu-fayl-submenu-8" data-drupal-link-system-path="node/19671">Облигации, освобожденные от налогообложения</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-fayl-submenu-9">ПОДАЧА НАЛОГОВЫХ ДЕКЛАРАЦИЙ ФИЗИЧЕСКИМИ ЛИЦАМИ</span> </li> <li><a href="/ru/filing/individuals/how-to-file" id="accessible-megamenu-fayl-submenu-10" data-drupal-link-system-path="node/22856">Как подавать налоговую декларацию</a> </li> <li><a href="/ru/filing/individuals/when-to-file" id="accessible-megamenu-fayl-submenu-11" data-drupal-link-system-path="node/22726">Когда подавать налоговую декларацию</a> </li> <li><a href="/ru/filing/where-to-file-tax-returns-addresses-listed-by-return-type" id="accessible-megamenu-fayl-submenu-12" data-drupal-link-system-path="node/2442">Куда подавать налоговую декларацию</a> </li> <li><a href="/ru/filing/individuals/update-my-information" id="accessible-megamenu-fayl-submenu-13" data-drupal-link-system-path="node/22861">Обновите свои данные</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-fayl-submenu-14">АКТУАЛЬНЫЕ ВОПРОСЫ</span> </li> <li><a href="/ru/individuals/get-transcript" id="accessible-megamenu-fayl-submenu-15" data-drupal-link-system-path="node/136676">Получение вашей налоговой документации</a> </li> <li><a href="/ru/businesses/small-businesses-self-employed/get-an-employer-identification-number" id="accessible-megamenu-fayl-submenu-16" data-drupal-link-system-path="node/17153">Идентификационный номер работодателя (EIN)</a> </li> <li><a href="/ru/filing/wheres-my-amended-return" id="accessible-megamenu-fayl-submenu-17" data-drupal-link-system-path="node/17175">Проверьте статус своей декларации с внесенными поправками</a> </li> <li><a href="/ru/identity-theft-fraud-scams/get-an-identity-protection-pin" id="accessible-megamenu-fayl-submenu-18" data-drupal-link-system-path="node/16696">Получение Индивидуального номера для защиты личных данных (IP PIN))</a> </li> <li><a href="/ru/filing/irs-free-file-do-your-taxes-for-free" id="accessible-megamenu-fayl-submenu-19" data-drupal-link-system-path="node/54546">Получите статус возврата </a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/ru/payments" aria-controls="accessible-megamenu-uplata-submenu" aria-expanded="false" aria-label="Уплата menu has additional options. Use the spacebar to open the Уплата sub menu or enter to navigate to the Уплата page." role="application" id="accessible-megamenu-nav-item-1">Уплата</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-uplata-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-1" role="region"> <div class="mega-menu-container"> <li><a href="/ru/payments" class="mobile-only-text" id="accessible-megamenu-uplata-submenu-0" data-drupal-link-system-path="node/19551">Обзор</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-uplata-submenu-1">УПЛАТА С ПОМОЩЬЮ</span> </li> <li><a href="/ru/payments/direct-pay-with-bank-account" id="accessible-megamenu-uplata-submenu-2" data-drupal-link-system-path="node/10224">Банковский счет (прямая уплата)</a> </li> <li><a href="/ru/payments/online-payment-agreement-application" id="accessible-megamenu-uplata-submenu-3" data-drupal-link-system-path="node/16716">Программа уплаты (соглашение об уплате в рассрочку</a> </li> <li><a href="/ru/payments/eftps-the-electronic-federal-tax-payment-system" id="accessible-megamenu-uplata-submenu-4" data-drupal-link-system-path="node/15488">Электронная система уплаты федеральных налогов (EFTPS)</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-uplata-submenu-5">АКТУАЛЬНЫЕ ВОПРОСЫ</span> </li> <li><a href="/ru/payments/online-account-for-individuals" id="accessible-megamenu-uplata-submenu-6" data-drupal-link-system-path="node/11608">Ваш онлайн-счет</a> </li> <li><a href="/ru/individuals/tax-withholding-estimator" id="accessible-megamenu-uplata-submenu-7" data-drupal-link-system-path="node/107181">Средство оценки удержанного налога Налогового управление США (IRS)</a> </li> <li><a href="/ru/businesses/small-businesses-self-employed/estimated-taxes" id="accessible-megamenu-uplata-submenu-8" data-drupal-link-system-path="node/17135">Расчетный налог</a> </li> <li><a href="/ru/payments/penalties" id="accessible-megamenu-uplata-submenu-9" data-drupal-link-system-path="node/91826">Штрафы</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/ru/refunds" aria-controls="accessible-megamenu-vozvraty-naloga-submenu" aria-expanded="false" aria-label="Возвраты налога menu has additional options. Use the spacebar to open the Возвраты налога sub menu or enter to navigate to the Возвраты налога page." role="application" id="accessible-megamenu-nav-item-2">Возвраты налога</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-vozvraty-naloga-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-2" role="region"> <div class="mega-menu-container"> <li><a href="/ru/refunds" class="mobile-only-text" id="accessible-megamenu-vozvraty-naloga-submenu-0" data-drupal-link-system-path="node/130131">Обзор</a> </li> <div class="mega-menu-column no-header-extra-padding"> <li><a href="/ru/wheres-my-refund" class="mega-menu-column-header" id="accessible-megamenu-vozvraty-naloga-submenu-1" data-drupal-link-system-path="node/19556">Где мой возврат переплаченных налогов?</a> </li> <li><a href="/ru/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts" id="accessible-megamenu-vozvraty-naloga-submenu-2" data-drupal-link-system-path="node/10971">Прямой вклад</a> </li> <li><a href="/ru/taxtopics/tc203" id="accessible-megamenu-vozvraty-naloga-submenu-3" data-drupal-link-system-path="node/67936">Уменьшенные возвраты налога</a> </li> <li><a href="/ru/filing/file-an-amended-return" id="accessible-megamenu-vozvraty-naloga-submenu-4" data-drupal-link-system-path="node/128551">Подайте декларацию с поправками</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/ru/credits-and-deductions" aria-controls="accessible-megamenu-nalogovye-zachety-i-vychety-submenu" aria-expanded="false" aria-label="Налоговые зачеты и вычеты menu has additional options. Use the spacebar to open the Налоговые зачеты и вычеты sub menu or enter to navigate to the Налоговые зачеты и вычеты page." role="application" id="accessible-megamenu-nav-item-3">Налоговые зачеты и вычеты</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-nalogovye-zachety-i-vychety-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-3" role="region"> <div class="mega-menu-container"> <li><a href="/ru/credits-and-deductions" class="mobile-only-text" id="accessible-megamenu-nalogovye-zachety-i-vychety-submenu-0" data-drupal-link-system-path="node/80206">Обзор</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-nalogovye-zachety-i-vychety-submenu-1">ИНФОРМАЦИЯ ДЛЯ</span> </li> <li><a href="/ru/credits-and-deductions-for-individuals" title="Для вас и вашей семьи" id="accessible-megamenu-nalogovye-zachety-i-vychety-submenu-2" data-drupal-link-system-path="node/5">Физические лица</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Для вас и вашей семьи </span> </li> <li><a href="/ru/credits-deductions/businesses" title="Стандартная ставка за пробег в милях и другая информация" id="accessible-megamenu-nalogovye-zachety-i-vychety-submenu-3" data-drupal-link-system-path="node/19941">Компания и самозанятое лицо</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Стандартная ставка за пробег в милях и другая информация </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-nalogovye-zachety-i-vychety-submenu-4">АКТУАЛЬНЫЕ ВОПРОСЫ</span> </li> <li><a href="/ru/credits-deductions/individuals/earned-income-tax-credit-eitc" id="accessible-megamenu-nalogovye-zachety-i-vychety-submenu-5" data-drupal-link-system-path="node/18966">Налоговый зачет за заработанный доход (EITC)</a> </li> <li><a href="/ru/credits-deductions/individuals/child-tax-credit" id="accessible-megamenu-nalogovye-zachety-i-vychety-submenu-6" data-drupal-link-system-path="node/771">Налоговый зачет, выплачиваемый за ребенка</a> </li> <li><a href="/ru/credits-deductions/clean-vehicle-and-energy-credits" id="accessible-megamenu-nalogovye-zachety-i-vychety-submenu-7" data-drupal-link-system-path="node/126641">Зачеты за экологически чистые автомобили и энергоэффективность жилья</a> </li> <li><a href="/ru/help/ita/how-much-is-my-standard-deduction" id="accessible-megamenu-nalogovye-zachety-i-vychety-submenu-8" data-drupal-link-system-path="node/5229">Стандартный вычет</a> </li> <li><a href="/ru/retirement-plans" id="accessible-megamenu-nalogovye-zachety-i-vychety-submenu-9" data-drupal-link-system-path="node/19741">Пенсионные программы</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown active"> <a href="/ru/forms-instructions" aria-controls="accessible-megamenu-nalogovye-formy-i-instrukcii-submenu" aria-expanded="false" aria-label="Налоговые формы и инструкции menu has additional options. Use the spacebar to open the Налоговые формы и инструкции sub menu or enter to navigate to the Налоговые формы и инструкции page." role="application" id="accessible-megamenu-nav-item-4">Налоговые формы и инструкции</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-nalogovye-formy-i-instrukcii-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-4" role="region"> <div class="mega-menu-container"> <li><a href="/ru/forms-instructions" class="mobile-only-text" id="accessible-megamenu-nalogovye-formy-i-instrukcii-submenu-0" data-drupal-link-system-path="node/6">Обзор</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-nalogovye-formy-i-instrukcii-submenu-1">НАЛОГОВЫЕ ФОРМЫ И ИНСТРУКЦИИ</span> </li> <li><a href="/ru/forms-pubs/about-form-1040" title="Индивидуальная налоговая декларация" id="accessible-megamenu-nalogovye-formy-i-instrukcii-submenu-2" data-drupal-link-system-path="node/16022">Форма 1040 </a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Индивидуальная налоговая декларация </span> </li> <li><a href="/pub/irs-pdf/i1040gi.pdf" title="Инструкции к форме 1040" id="accessible-megamenu-nalogovye-formy-i-instrukcii-submenu-3">Инструкции к форме 1040 </a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Инструкции к форме 1040 </span> </li> <li><a href="/ru/forms-pubs/about-form-w-9" title="Запрос индивидуального идентификационного номера налогоплательщика (ITIN) и сертификации" id="accessible-megamenu-nalogovye-formy-i-instrukcii-submenu-4" data-drupal-link-system-path="node/15825">Форма W-9 </a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Запрос индивидуального идентификационного номера налогоплательщика (ITIN) и сертификации </span> </li> <li><a href="/ru/forms-pubs/about-form-4506-t" title="Запрос выписки из налоговой декларации" id="accessible-megamenu-nalogovye-formy-i-instrukcii-submenu-5" data-drupal-link-system-path="node/10554">Форма 4506-T</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Запрос выписки из налоговой декларации </span> </li> </div> <div class="mega-menu-column extra-padding"> <li><a href="/ru/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="Сертификат о налоговых скидках наемного работника при начислении удержаний из заработной платы" id="accessible-megamenu-nalogovye-formy-i-instrukcii-submenu-6" data-drupal-link-system-path="node/15498">Форма W-4</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Сертификат о налоговых скидках наемного работника при начислении удержаний из заработной платы </span> </li> <li><a href="/ru/forms-pubs/about-form-941" title="Квартальная Федеральная налоговая декларацию работодателя" id="accessible-megamenu-nalogovye-formy-i-instrukcii-submenu-7" data-drupal-link-system-path="node/53446">Форма 941</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Квартальная Федеральная налоговая декларацию работодателя </span> </li> <li class="active"><a href="/ru/forms-pubs/about-form-w-2" title="Работодатели, занимающиеся торговлей или бизнесом, которые платят компенсацию" id="accessible-megamenu-nalogovye-formy-i-instrukcii-submenu-8" data-drupal-link-system-path="node/5737" class="is-active" aria-current="page">Форма W-2</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Работодатели, занимающиеся торговлей или бизнесом, которые платят компенсацию </span> </li> <li><a href="/ru/forms-pubs/about-form-9465" title="Запрос договора рассрочки" id="accessible-megamenu-nalogovye-formy-i-instrukcii-submenu-9" data-drupal-link-system-path="node/15532">Форма 9465</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Запрос договора рассрочки </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-nalogovye-formy-i-instrukcii-submenu-10">АКТУАЛЬНЫЕ ВОПРОСЫ ДЛЯ НАЛОГОВЫХ СПЕЦИАЛИСТОВ</span> </li> <li><a href="/ru/forms-pubs/about-form-1040x" title="Исправленная декларация о выплате индивидуального подоходного налога США" id="accessible-megamenu-nalogovye-formy-i-instrukcii-submenu-11" data-drupal-link-system-path="node/19996">Форма 1040-X</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Исправленная декларация о выплате индивидуального подоходного налога США </span> </li> <li><a href="/ru/forms-pubs/about-form-2848" title="Заявление на получение доверенности" id="accessible-megamenu-nalogovye-formy-i-instrukcii-submenu-12" data-drupal-link-system-path="node/15839">Форма 2848</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Заявление на получение доверенности </span> </li> <li><a href="/ru/forms-pubs/about-form-w-7" title="Заявление на выдачу индивидуального идентификационного номера налогоплательщика (ITIN)" id="accessible-megamenu-nalogovye-formy-i-instrukcii-submenu-13" data-drupal-link-system-path="node/15536">Форма W-7</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Заявление на выдачу индивидуального идентификационного номера налогоплательщика (ITIN) </span> </li> <li><a href="/pub/irs-pdf/pcir230.pdf" title="Правила, регулирующие практику взаимодействия с Налоговым управлением США" id="accessible-megamenu-nalogovye-formy-i-instrukcii-submenu-14">Циркуляр 230</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Правила, регулирующие практику взаимодействия с Налоговым управлением США </span> </li> </div> </ul> </li> </ul> </nav> <div class="pup-site-header-search-block pup-search-box-hidden"> <div class="pup-site-header-search-block__searchfield"> <form block="pup_irs_exposedformpup_site_index_searchsite_search_srt_relevance_2" 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</div> <div class="container"> <div class="row"> <div class="col-sm-12"> <div class="region region-language-switcher"> <section id="block-pup-irs-languageswitchercontent" data-block-plugin-id="pup_language_switcher:language_interface" class="block block-pup-language-switcher block-pup-language-switcherlanguage-interface clearfix">   </section> </div> </div> </div> </div> <div class="pup-main-container container"> <div class="row"> <div class="sidebar-left col-sm-12 col-md-3 col-lg-3"> <div class="region region-sidebar-first"> <section id="block-pup-irs-puphierarchicaltaxonomymenu" data-block-plugin-id="pup_hierarchical_taxonomy_menu" class="block block-pup-hierarchical-taxonomy-menu clearfix"> <div class="pup-second-nav-header"> <h3 class="pup-second-nav-heading">More In Формы и инструкции (Английский)</h3> <button id="pup-snav" class="pup-second-nav-btn hidden-md hidden-lg" aria-label="Collapsed menu button. 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href="/ru/forms-pubs/order-products" title="Заказ форм и публикаций" id="term-22206" rel="child" lang="ru" xml:lang="ru" hreflang="ru">Заказ форм и публикаций</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ru/forms-pubs/more-information" title="Помощь для налоговых форм и инструкций (Английский)" id="term-22226" rel="child" lang="ru" xml:lang="ru" hreflang="ru">Помощь для налоговых форм и инструкций (Английский)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/ru/forms-pubs/comment-on-tax-forms-and-publications" title="Комментарии к налоговым формам и публикациям (Английский)" id="term-28036" rel="child" lang="ru" xml:lang="ru" hreflang="ru">Комментарии к налоговым формам и публикациям (Английский)</a> </li> </ul> </section> </div> </div> <div class="pup-header-content-rt no-gutter col-sm-12 col-md-9"> <a id="main-content"></a> <div class="region region-content"> <div data-drupal-messages-fallback class="hidden"></div><section id="block-puplanguagewarning" data-block-plugin-id="pup_language_warning" class="block block-pup-language-warning clearfix"> <div class="pup-media-alert"> <div class="pup-media-alert__historical" role="alert"> <div class="pup-media-alert__icon"></div> <div class="pup-media-alert__content"> Эта страница не переведена на русский язык, поскольку перевод на выбранный вами язык в данный момент отсутствует. <a href="https://www.irs.gov/ru/help/let-us-help-you#help">Получите помощь на своем родном языке</a>. </div> </div> </div> </section> <article lang="en" about="/forms-pubs/about-form-w-2" class="pup-article full clearfix row"> <div class="col-md-8 col-sm-12 col-xs-12"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><p>Every employer engaged in a trade or business who pays remuneration, including noncash payments of $600 or more for the year (all amounts if any income, social security, or Medicare tax was withheld) for services performed by an employee must file a Form W-2 for each employee (even if the employee is related to the employer) from whom:</p> <ul> <li>Income, Social Security, or Medicare tax was withheld.</li> <li>Income tax would have been withheld if the employee had claimed no more than one withholding allowance or had not claimed exemption from withholding on Form W-4, Employee's Withholding Allowance Certificate.</li> </ul> <hr> <h2>Current Revision</h2> <div style="margin-left: 20px;"> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="e279b79c-e2db-4df2-8bf8-d12a2860c518" href="https://www.irs.gov/pub/irs-pdf/fw2.pdf" title="2024 Form W-2 (PDF)">Form W-2 <span class="link-label label-file label-file-pdf">PDF</span></a></p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="d53414f8-9b5d-4cd0-b406-90e546ee8560" href="/instructions/iw2w3" title="General Instructions for Forms W-2 and W-3 (2024) ">Instructions for Forms W-2 and W-3</a> (<a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="39371288-d697-47e8-bcba-121d3faf69ee" href="https://www.irs.gov/pub/irs-pdf/iw2w3.pdf" title="2024 Inst W-2 and W-3 (PDF)">Print Version <span class="link-label label-file label-file-pdf">PDF</span></a>)<br> (Including Forms W-2AS, W-2CM, W-2GU, W-2VI, W-3SS, W-2c, and W-3c)</p> </div> <hr> <h2>Recent Developments</h2> <div style="margin-left: 20px;"> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="d4451e9b-f4e5-4688-a21c-4209a82845d5" href="/forms-pubs/secure-20-act-changes-affecting-amounts-reported-on-the-2023-forms-w-2-w-2as-w-2gu-and-w-2vi" title="SECURE 2.0 Act changes affecting amounts reported on the 2023 Forms W-2, W-2AS, W-2GU, and W-2VI">SECURE 2.0 Act changes affecting amounts reported on the 2023 Forms W-2, W-2AS, W-2GU, and W-2VI</a> -- 29-JAN-2024</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="f985c333-4731-44d3-a141-a2dfe70b8031" href="/forms-pubs/changes-to-the-previously-posted-2024-forms-w-2-w-2as-w-2gu-and-w-2vi" title="Changes to the previously posted 2024 Forms W-2, W-2AS, W-2GU, and W-2VI">Changes to the previously posted 2024 Forms W-2, W-2AS, W-2GU, and W-2VI</a> -- 18-JAN-2024</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="0dc19f8b-3104-453b-b3bb-4315c95ae60c" href="/forms-pubs/new-electronic-filing-requirements-for-correction-form-w-2c" title="New electronic filing requirements for correction Form W-2C">New electronic filing requirements for correction Form W-2c</a> -- 07-JULY-2023</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="01466ad0-fde2-4ce7-afc5-0708565f6636" href="/forms-pubs/new-electronic-filing-requirements-for-forms-w-2" title="New electronic filing requirements for Forms W-2">New electronic filing requirements for Forms W-2</a> -- 07-JULY-2023</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="5f27e3ad-c8f0-403b-b10d-9ae9ad7684a3" href="/forms-pubs/2021-forms-w-2-reporting-of-qualified-sick-leave-family-leave-wages-paid-under-the-families-first-coronavirus-response-act-as-amended-by-the-american-rescue-plan" title="2021 Forms W-2 Reporting of Qualified Sick Leave & Family Leave Wages Paid Under the Families First Coronavirus Response Act, as amended by the American Rescue Plan">2021 Forms W-2 Reporting of Qualified Sick Leave & Family Leave Wages Paid Under the Families First Coronavirus Response Act, as amended by the American Rescue Plan</a> -- 26-NOV-2021</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="45d7689f-5035-4a43-8b32-d422e76de543" href="/forms-pubs/2021-form-w-2-and-the-general-instructions-for-forms-w-2-and-w-3-updated-for-section-9632-of-the-american-rescue-plan-act-of-2021-arp" title="2021 Form W-2 and the General Instructions for Forms W-2 and W-3 updated for section 9632 of the American Rescue Plan Act of 2021 (ARP)">2021 Form W-2 and the General Instructions for Forms W-2 and W-3 updated for section 9632 of the American Rescue Plan Act of 2021</a> -- 24-NOV-2021</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="f9f479fa-d123-4f80-a92b-9351eed533ad" href="/forms-pubs/faxing-request-for-extension-of-time-to-furnish-statements-to-recipients" title="Faxing request for extension of time to furnish statements to recipients">Faxing request for extension of time to furnish statements to recipients</a> -- 09-DEC-2020</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="178aaffb-74ea-48fa-a636-d12d796346fe" href="/forms-pubs/form-w-2-reporting-of-employee-social-security-tax-deferred-under-notice-2020-65" title="Form W-2 Reporting of Employee Social Security Tax Deferred under Notice 2020-65">Form W-2 Reporting of Employee Social Security Tax Deferred under Notice 2020-65</a> -- 29-OCT-2020</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="3237ad38-0986-43a4-980a-d941edbffbab" href="/forms-pubs/2020-general-instructions-for-forms-w-2-and-w-3-corrected-for-certain-filing-date-and-penalty-amount" title="2020 General Instructions for Forms W-2 and W-3 Corrected for Certain Filing Date and Penalty Amount">2020 General Instructions for Forms W-2 and W-3 Corrected for Certain Filing Date and Penalty Amount</a> -- 12-AUG-2020</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="e7447231-2e18-44cd-a36e-ed45e8478974" href="/forms-pubs/sample-2020-forms-w-2-w-2as-w-2gu-and-w-2vi-revised-to-correct-alignment-of-the-void-and-box-13-checkboxes" title="Sample 2020 Forms W-2, W-2AS, W-2GU, and W-2VI revised to correct alignment of the "VOID" and "box 13" checkboxes">Sample 2020 Forms W-2, W-2AS, W-2GU, and W-2VI revised to correct alignment of the "VOID" and "box 13" checkboxes</a> -- 12-AUG-2020</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="6b1de781-8b33-45e4-afbd-b137d42d9b3c" href="/forms-pubs/2020-forms-w-2-reporting-of-qualified-sick-leave-wages-and-qualified-family-leave-wages-paid-under-pl-116-127" title="2020 Forms W-2 Reporting of Qualified Sick Leave Wages and Qualified Family Leave Wages Paid Under P.L. 116-127">2020 Forms W-2 Reporting of Qualified Sick Leave Wages and Qualified Family Leave Wages Paid Under P.L. 116-127</a> -- 12-AUG-2020</p> </div> <hr> <h2>Other Items You May Find Useful</h2> <div style="margin-left: 20px;"> <p><a href="https://www.irs.gov/prior-year-forms-and-instructions?find=w-2&items_per_page=200">All Form W-2 Revisions</a></p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="5f8ee461-5a65-4648-a51a-b3938c81c431" href="/individuals/international-taxpayers/special-withholding-rules-for-us-federal-agency-employers-with-employees-in-cnmi-or-puerto-rico" title="Special withholding rules for U.S. federal agency employers with employees in CNMI or Puerto Rico">Important information on employment tax withholding obligations and Form W-2 filing obligations of federal employers with employees who work in the Commonwealth of the Northern Mariana Islands and Puerto Rico</a></p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="172a7296-cbb1-4d94-8c7c-9c609f5d2355" href="/irb/2018-41_IRB#NOT-2018-75" title="Internal Revenue Bulletin: 2018-41">Notice 2018–75, Guidance under Section 132(g) for the Exclusion from Income of Qualified Moving Expense Reimbursements</a></p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="77de73ce-b6a5-457a-9c4e-1c3aeeda895f" href="/businesses/online-ordering-for-information-returns-and-employer-returns" title="Online ordering for information returns and employer returns">Online Ordering for Information Returns and Employer Returns</a></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="e82bca4b-653a-487f-873f-9e7c3858a205" href="/forms-instructions-and-publications" title="Forms, instructions and publications">Other Current Products</a></p> </div> </div> </div> <div class="col-md-4 col-sm-12 col-xs-12 block-region-right-column"> <div class="field field--name-field-pup-article-callout field--type-entity-reference-revisions field--label-hidden field--items row"> <div class="field--item col-sm-6 col-md-12"> <div class="paragraph paragraph--type--pup-callout paragraph--view-mode--default"> <h3 class="block-title">Related forms</h3> <div class="field field--name-field-pup-block-reference field--type-entity-reference field--label-hidden field--item"> <div class="field-block-content-list__list"> <div class="field-block-content-list__item"> <a href='https://www.irs.gov/pub/irs-pdf/f8508.pdf'>Form 8508, Request for Waiver From Filing Information Returns Electronically (PDF)</a> </div> <div class="field-block-content-list__item"> <a href="/forms-pubs/about-form-8809" rel="bookmark"> <span>About Form 8809, Application for Extension of Time to File Information Returns</span> </a> </div> <div class="field-block-content-list__item"> <a href="/forms-pubs/about-form-w-2-as" rel="bookmark"> <span>About Form W-2 (AS), American Samoa Wage and Tax Statement</span> </a> </div> <div class="field-block-content-list__item"> <a href="/forms-pubs/about-form-w-2-c" rel="bookmark"> <span>About Form W-2 C, Corrected Wage and Tax Statements</span> </a> </div> <div class="field-block-content-list__item"> <a href="/forms-pubs/about-form-w-2-gu" rel="bookmark"> <span>About Form W-2 (GU), Guam Wage and Tax Statement</span> </a> </div> <div class="field-block-content-list__item"> <a href="/forms-pubs/about-form-w-2-vi" rel="bookmark"> <span>About Form W-2 (VI), U.S. Virgin Islands Wage and Tax Statement</span> </a> </div> <div class="field-block-content-list__item"> <a href="/forms-pubs/about-form-w-3" rel="bookmark"> <span>About Form W-3, Transmittal of Wage and Tax Statements</span> </a> </div> <div class="field-block-content-list__item"> <a href="/forms-pubs/about-form-w-3-c" rel="bookmark"> <span>About Form W-3 C, Transmittal of Corrected Wage and Tax Statements </span> </a> </div> </div> </div> </div> </div> </div> </div> </article> </div> </div> </div> </div> <div class="container"> <div class="pup-bodycopy-footer"> <div class='pup-content-revision col-xs-12 col-sm-6'> Page Last Reviewed or Updated: 11-Sep-2024 </div> <div class='pup-share-menu col-xs-12 col-sm-6'> <div class="region region-share-content"> <section id="block-pup-irs-addtoanybuttons" data-block-plugin-id="addtoany_block" class="block block-addtoany block-addtoany-block clearfix"> <span class="a2a_kit a2a_kit_size_24 addtoany_list" 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About Form W-2, Wage and Tax Statement | Internal Revenue Service