Page 2 - Pressure Seal Tax Catalog

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2026 Instructions for Employee 5). See Pub. 525 for reporting requirements. Future developments. For the latest information about Instructions for Employee (See also Notice to
W—Employer contributions (including amounts the employee
Future developments. For the latest information about Instructions for Employee (See also Notice to 2026 OMB No. 1545-0029 may have allowed an additional elective deferral or designated Y—Deferrals under a section 409A nonqualified deferred Notice to Employee elsewhere. 11” Z-Fold Multi-Purpose
developments related to Form W-2, such as legislation
Employee on the back of Copy B.)
(continued from back of Copy B)
elected to contribute using a section 125 (cafeteria) plan) to
enacted after it was published, go to
Box 1. Enter this amount on the wages line of your tax
Box 12 (continued)
Copy 2 - To Be Filed With Employee’s
return unless those instructions direct you to report it
your health savings account. Report on Form 8889.
www.irs.gov/FormW2.
State, City, or Local Income Tax Return.
However, if you were at least age 50 in 2026, your employer
Employee on the back of Copy B.)
compensation plan.
Box 1. Enter this amount on the wages line of your tax
Z—Income under a nonqualified deferred compensation plan
Box 2. Enter this amount on the federal income tax
Roth contribution (catch-up contribution) to your plan. For
return unless those instructions direct you to report it
withheld line of your tax return.
TXE W2-CNB
information about the limits on these catch-up contributions,
Do you have to file? Refer to the Form 1040 instructions
Box 5. You may be required to report this amount on Form
that fails to satisfy section 409A. This amount is also included
to determine if you are required to file a tax return. Even if
developments related to Form W-2, such as legislation
including the higher limit if you were age 60 through 63 as of
in box 1. It is subject to an additional 20% tax plus interest.
Copy 2 - To Be Filed With Employee’s
Box 2. Enter this amount on the federal income tax
December 31, 2026, see Pub. 525. Contact your plan
you don’t have to file a tax return, you may be eligible for
See the Form 1040 instructions.
8959. See the Form 1040 instructions to determine if you
State, City, or Local Income Tax Return.
AA—Designated Roth contributions under a section 401(k)
are required to complete Form 8959.
a refund if box 2 shows an amount or if you are eligible for
administrator for more information. Amounts in excess of the
8959. See the Form 1040 instructions to determine if you
withheld line of your tax return.
Form 1040 instructions.
Earned income tax credit (EITC). You may be able to
5). See Pub. 525 for reporting requirements. enacted after it was published, go to elsewhere. Box 5. You may be required to report this amount on Form OMB No. 1545-0029 overall elective deferral limit must be included in income. See the plan. BB—Designated Roth contributions under a section 403(b) any credit. Box 6. This amount includes the 1.45% Medicare tax
W—Employer contributions (including amounts the employee
www.irs.gov/FormW2.
withheld on all Medicare wages and tips shown in box 5,
Do you have to file? Refer to the Form 1040 instructions
Notice to Employee
plan.
take the EITC for 2026 if your adjusted gross income (AGI)
elected to contribute using a section 125 (cafeteria) plan) to
Note: If a year follows code D through H, S, Y, AA, BB, or EE, you
as well as the 0.9% Additional Medicare Tax on any of
Box 6. This amount includes the 1.45% Medicare tax
are required to complete Form 8959.
DD—Cost of employer-sponsored health coverage. The
made a make-up pension contribution for a prior year(s) when
withheld on all Medicare wages and tips shown in box 5,
to determine if you are required to file a tax return. Even if
those Medicare wages and tips above $200,000.
Box 8. This amount is not included in box 1, 3, 5, or 7. For
you were in military service. To figure whether you made excess
is less than a certain amount. The amount of the credit is
deferrals, consider these amounts for the year shown, not the
a refund if box 2 shows an amount or if you are eligible for
Y—Deferrals under a section 409A nonqualified deferred
based on income and family size. Workers without children
amount reported with code DD is not taxable.
Instructions for Employee your health savings account. Report on Form 8889. you don’t have to file a tax return, you may be eligible for as well as the 0.9% Additional Medicare Tax on any of current year. If no year is shown, the contributions are for the EE—Designated Roth contributions under a governmental could qualify for a smaller credit. You and any qualifying information on how to report tips on your tax return, see ALSO AVAILABLE IN
those Medicare wages and tips above $200,000.
Box 8. This amount is not included in box 1, 3, 5, or 7. For
section 457(b) plan. This amount does not apply to
the Form 1040 instructions.
Z—Income under a nonqualified deferred compensation plan
contributions under a tax-exempt organization section 457(b)
information on how to report tips on your tax return, see
(continued from back of Copy B)
children must have valid social security numbers (SSNs).
that fails to satisfy section 409A. This amount is also included
Blank
current year.
You must file Form 4137 with your income tax return to
However, if you were at least age 50 in 2026, your employer
You can’t take the EITC if your investment income is more
report at least the allocated tip amount unless you can
A—Uncollected social security or RRTA tax on tips. Include this
compensation plan.
Earned income tax credit (EITC). You may be able to
You must file Form 4137 with your income tax return to
than the specified amount for 2026 or if income is earned
tax on Form 1040 or 1040-SR. See the Form 1040 instructions.
may have allowed an additional elective deferral or designated in box 1. It is subject to an additional 20% tax plus interest. take the EITC for 2026 if your adjusted gross income (AGI) the Form 1040 instructions. FOLD, CREASE AND TEAR ALONG PERFORATION REMOVE THESE EDGES FIRST TXE W2-CNP REMOVE THESE EDGES FIRST FOLD, CREASE AND TEAR ALONG PERFORATION B—Uncollected Medicare tax on tips. Include this tax on Form FF—Permitted benefits under a qualified small employer health for services provided while you were an inmate at a penal prove with adequate records that you received a smaller FOLD, CREASE AND TEAR ALONG PERFORATION REMOVE THESE EDGES FIRST 55414 2-WIDE FORMAT Block Out on Backer - Simplex
plan.
any credit.
is less than a certain amount. The amount of the credit is
Box 12 (continued)
AA—Designated Roth contributions under a section 401(k)
reimbursement arrangement.
Roth contribution (catch-up contribution) to your plan. For
amount. If you have records that show the actual amount
based on income and family size. Workers without children
report at least the allocated tip amount unless you can
See the Form 1040 instructions.
information about the limits on these catch-up contributions,
1040 or 1040-SR. See the Form 1040 instructions.
GG—Income from qualified equity grants under section 83(i).
institution. For 2026 income limits and more information,
of tips you received, report that amount even if it is more
prove with adequate records that you received a smaller
amount. If you have records that show the actual amount
or less than the allocated tips. Use Form 4137 to figure the
C—Taxable cost of group-term life insurance over $50,000
could qualify for a smaller credit. You and any qualifying
visit www.irs.gov/EITC. See also Pub. 596. Any EITC that
including the higher limit if you were age 60 through 63 as of
BB—Designated Roth contributions under a section 403(b)
children must have valid social security numbers (SSNs).
(included in boxes 1, 3 (up to the social security wage base), and
is more than your tax liability is refunded to you, but
of tips you received, report that amount even if it is more
HH—Aggregate deferrals under section 83(i) elections as of the
December 31, 2026, see Pub. 525. Contact your plan
social security and Medicare tax owed on tips you didn’t
close of the calendar year.
You can’t take the EITC if your investment income is more
or less than the allocated tips. Use Form 4137 to figure the
5).
DD—Cost of employer-sponsored health coverage. The
II—Medicaid waiver payments excluded from gross income
only if you file a tax return.
overall elective deferral limit must be included in income. See the
than the specified amount for 2026 or if income is earned
report to your employer. Enter this amount on the wages
plan.
administrator for more information. Amounts in excess of the
line of your tax return. By filing Form 4137, your social
social security and Medicare tax owed on tips you didn’t
under Notice 2014-7.
D—Elective deferrals to a section 401(k) cash or deferred
report to your employer. Enter this amount on the wages
Employee’s social security number (SSN). For your
EE—Designated Roth contributions under a governmental
amount reported with code DD is not taxable.
for services provided while you were an inmate at a penal
TA—Employer contributions under a section 128 Trump
arrangement. Also includes deferrals under a SIMPLE retirement
security tips will be credited to your social security record
account that is part of a section 401(k) arrangement.
protection, this form may show only the last four digits of
institution. For 2026 income limits and more information,
plan.
Note: If a year follows code D through H, S, Y, AA, BB, or EE, you
line of your tax return. By filing Form 4137, your social
account contribution program paid to a Trump account of an
security tips will be credited to your social security record
visit www.irs.gov/EITC. See also Pub. 596. Any EITC that
E—Elective deferrals under a section 403(b) salary reduction
(used to figure your benefits).
section 457(b) plan. This amount does not apply to
contributions under a tax-exempt organization section 457(b)
made a make-up pension contribution for a prior year(s) when
your SSN. However, your employer has reported your
Form 1040 instructions.
employee or a dependent of an employee.
Box 10. This amount includes the total dependent care
you were in military service. To figure whether you made excess
TP—Total amount of cash tips reported to the employer. “Cash
complete SSN to the IRS and the Social Security
benefits that your employer paid to you or incurred on
is more than your tax liability is refunded to you, but
agreement.
deferrals, consider these amounts for the year shown, not the
FF—Permitted benefits under a qualified small employer health
F—Elective deferrals under a section 408(k)(6) salary reduction
tips” includes tips received in cash, charged, or under a tip-
Administration (SSA).
Box 10. This amount includes the total dependent care
your behalf (including amounts from a section 125
benefits that your employer paid to you or incurred on
SEP. (This includes elective deferrals made to a Roth SEP IRA).
current year. If no year is shown, the contributions are for the
(used to figure your benefits).
Employee’s social security number (SSN). For your
Clergy and religious workers. If you aren’t subject to
GG—Income from qualified equity grants under section 83(i).
only if you file a tax return.
G—Elective deferrals and employer contributions (including
sharing arrangement. Use this amount when determining the
(cafeteria) plan). Any amount over your employer’s plan
(cafeteria) plan). Any amount over your employer’s plan
A—Uncollected social security or RRTA tax on tips. Include this
plan.
reimbursement arrangement.
HH—Aggregate deferrals under section 83(i) elections as of the
limit is also included in box 1. See Form 2441.
your behalf (including amounts from a section 125
social security and Medicare taxes, see Pub. 517.
protection, this form may show only the last four digits of
qualified tip deduction in Part II of Schedule 1-A (Form 1040).
nonelective deferrals) to a section 457(b) deferred compensation
Box 11. This amount is (a) reported in box 1 if it is a
TT—Total amount of qualified overtime compensation. Use this
Corrections. If your name, SSN, or address is incorrect,
your SSN. However, your employer has reported your
plan.
amount when determining the qualified overtime compensation
tax on Form 1040 or 1040-SR. See the Form 1040 instructions.
Box 11. This amount is (a) reported in box 1 if it is a
complete SSN to the IRS and the Social Security
current year.
B—Uncollected Medicare tax on tips. Include this tax on Form
distribution made to you from a nonqualified deferred
limit is also included in box 1. See Form 2441.
II—Medicaid waiver payments excluded from gross income
correct Copies B, C, and 2 and ask your employer to
H—Elective deferrals to a section 501(c)(18)(D) tax-exempt
close of the calendar year.
deduction in Part III of Schedule 1-A (Form 1040).
organization plan. See the Form 1040 instructions for how to
compensation or nongovernmental section 457(b) plan, or
1040 or 1040-SR. See the Form 1040 instructions.
Box 13. If the “Retirement plan” box is checked, special limits
(b) included in box 3 and/or box 5 if it is a prior year
correct your employment record. Be sure to ask the
distribution made to you from a nonqualified deferred
deduct.
deferral under a nonqualified or section 457(b) plan that
employer to file Form W-2c, Corrected Wage and Tax
(included in boxes 1, 3 (up to the social security wage base), and
may apply to the amount of traditional IRA contributions you
Statement, with the SSA to correct any name, SSN, or
J—Nontaxable sick pay (information only, not included in box 1,
Administration (SSA).
(b) included in box 3 and/or box 5 if it is a prior year
may deduct. See Pub. 590-A.
under Notice 2014-7.
account contribution program paid to a Trump account of an
social security and Medicare taxes, see Pub. 517.
deferral under a nonqualified or section 457(b) plan that
year because there is no longer a substantial risk of
Corrections. If your name, SSN, or address is incorrect,
employee or a dependent of an employee.
became taxable for social security and Medicare taxes this
TP—Total amount of cash tips reported to the employer. “Cash
D—Elective deferrals to a section 401(k) cash or deferred
arrangement. Also includes deferrals under a SIMPLE retirement
Be sure to get your copies of Form W-2c from your
tips” includes tips received in cash, charged, or under a tip-
such as state disability insurance taxes withheld, union dues,
forfeiture of your right to the deferred amount. This box
sharing arrangement. Use this amount when determining the
the Form 1040 instructions.
employer for all corrections made so you may file them
correct Copies B, C, and 2 and ask your employer to
FOLD, CREASE AND TEAR ALONG PERFORATION
year because there is no longer a substantial risk of
uniform payments, health insurance premiums deducted, non-
shouldn’t be used if you had a deferral and a distribution in
L—Substantiated employee business expense reimbursements
forfeiture of your right to the deferred amount. This box
taxable income, educational assistance payments, or a member
account that is part of a section 401(k) arrangement.
correct your employment record. Be sure to ask the
5).
shouldn’t be used if you had a deferral and a distribution in
qualified tip deduction in Part II of Schedule 1-A (Form 1040).
E—Elective deferrals under a section 403(b) salary reduction
(nontaxable).
the same calendar year. If you made a deferral and
with your tax return. If your name and SSN are correct but
employer to file Form W-2c, Corrected Wage and Tax
received a distribution in the same calendar year, and you
Statement, with the SSA to correct any name, SSN, or
of the clergy’s parsonage allowance and utilities. Railroad
aren’t the same as shown on your social security card,
TT—Total amount of qualified overtime compensation. Use this
M—Uncollected social security or RRTA tax on taxable cost of
are or will be age 62 by the end of the calendar year, your
the same calendar year. If you made a deferral and
you should ask for a new card that displays your correct
received a distribution in the same calendar year, and you
amount when determining the qualified overtime compensation
employers use this box to report railroad retirement (RRTA)
F—Elective deferrals under a section 408(k)(6) salary reduction
group-term life insurance over $50,000 (former employees only).
SEP. (This includes elective deferrals made to a Roth SEP IRA).
money amount error reported to the SSA on Form W-2.
compensation, Tier 1 tax, Tier 2 tax, Medicare tax, and
are or will be age 62 by the end of the calendar year, your
name at any SSA office or by calling 800-772-1213. You
Be sure to get your copies of Form W-2c from your
Additional Medicare Tax. Include tips reported by the employee
Box 13. If the “Retirement plan” box is checked, special limits
deduction in Part III of Schedule 1-A (Form 1040).
employer should file Form SSA-131, Employer Report of
See the Form 1040 instructions.
2-WIDE
N—Uncollected Medicare tax on taxable cost of group-term life
may also visit the SSA website at www.SSA.gov.
REMOVE THESE EDGES FIRST C—Taxable cost of group-term life insurance over $50,000 TA—Employer contributions under a section 128 Trump Clergy and religious workers. If you aren’t subject to compensation or nongovernmental section 457(b) plan, or COPY C V 3, or 5). K—20% excise tax on excess golden parachute payments. See Box 14a. Employers may use this box to report information money amount error reported to the SSA on Form W-2. became taxable for social security and Medicare taxes this PSE-Z-BLANK-POP 17X14 TXE Z-BLANK-POP-2W - 17” x 11”
G—Elective deferrals and employer contributions (including
agreement.
employer should file Form SSA-131, Employer Report of
employer for all corrections made so you may file them
Special Wage Payments, with the Social Security
may apply to the amount of traditional IRA contributions you
Administration and give you a copy.
nonelective deferrals) to a section 457(b) deferred compensation
with your tax return. If your name and SSN are correct but
insurance over $50,000 (former employees only). See the Form
to the employer in railroad retirement (RRTA) compensation.
Special Wage Payments, with the Social Security
Box 12. The following list explains the codes shown in box
Box 14b. Employers use this box to report up to two Treasury
Cost of employer-sponsored health coverage (if such
1040 instructions.
Box 14a. Employers may use this box to report information
aren’t the same as shown on your social security card,
H—Elective deferrals to a section 501(c)(18)(D) tax-exempt
Tipped Occupation Code(s) for your tipped occupation(s). Use
cost is provided by the employer). The reporting in box
such as state disability insurance taxes withheld, union dues,
12, using code DD, of the cost of employer-sponsored
may deduct. See Pub. 590-A.
Box 12. The following list explains the codes shown in box
Administration and give you a copy.
12. You may need this information to complete your tax
this code(s) and the amount of tips reported in box 12 (code
P—Excludable moving expense reimbursements paid directly to
you should ask for a new card that displays your correct
organization plan. See the Form 1040 instructions for how to
return. Elective deferrals (codes D, E, F, and S) and
a member of the U.S. Armed Forces or intelligence community
12. You may need this information to complete your tax
name at any SSA office or by calling 800-772-1213. You
plan.
(not included in box 1, 3, or 5).
uniform payments, health insurance premiums deducted, non-
designated Roth contributions (codes AA, BB, and EE)
health coverage is for your information only. The amount
TP) when determining the qualified tip deduction in Part II of
reported with code DD is not taxable.
may also visit the SSA website at www.SSA.gov.
return. Elective deferrals (codes D, E, F, and S) and
taxable income, educational assistance payments, or a member
J—Nontaxable sick pay (information only, not included in box 1,
under all plans are generally limited to a total of $24,500
Schedule 1-A (Form 1040). If the occupation code 000 is used,
and no other code is included in box 14b, your cash tips are
Q—Nontaxable combat pay. See the Form 1040 instructions for
Cost of employer-sponsored health coverage (if such
designated Roth contributions (codes AA, BB, and EE)
of the clergy’s parsonage allowance and utilities. Railroad
Credit for excess taxes. If you had more than one
(Generally, $17,000 for SIMPLE plans; $27,500 for
not qualified tips; do not use the amount reported in box 12
details on reporting this amount.
K—20% excise tax on excess golden parachute payments. See
under all plans are generally limited to a total of $24,500
cost is provided by the employer). The reporting in box
employer in 2026 and more than $11,439.00 in social
R—Employer contributions to your Archer MSA. Report on Form
section 403(b) plans if you qualify for the 15-year rule
deduct.
(code TP) for the deduction for qualified tips.
employers use this box to report railroad retirement (RRTA)
8853.
section 403(b) plans if you qualify for the 15-year rule
(Generally, $17,000 for SIMPLE plans; $27,500 for
12, using code DD, of the cost of employer-sponsored
security and/or Tier 1 railroad retirement (RRTA) taxes
explained in Pub. 571). Deferrals under code G are limited
compensation, Tier 1 tax, Tier 2 tax, Medicare tax, and
health coverage is for your information only. The amount
Additional Medicare Tax. Include tips reported by the employee
S—Employee salary reduction contributions under a section
to $24,500. Deferrals under code H are limited to $7,000.
explained in Pub. 571). Deferrals under code G are limited
L—Substantiated employee business expense reimbursements
3, or 5).
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
to the employer in railroad retirement (RRTA) compensation.
were withheld, you may be able to claim a credit for the
the Form 1040 instructions.
Box 14b. Employers use this box to report up to two Treasury
408(p) SIMPLE plan. (This includes salary reduction contributions
excess against your federal income tax. See the Form
protect your social security benefits, keep Copy C until you
M—Uncollected social security or RRTA tax on taxable cost of
to $24,500. Deferrals under code H are limited to $7,000.
reported with code DD is not taxable.
begin receiving social security benefits, just in case there is a
made to a Roth SIMPLE IRA).
group-term life insurance over $50,000 (former employees only).
Tipped Occupation Code(s) for your tipped occupation(s). Use
1040 instructions. If you had more than one railroad
Credit for excess taxes. If you had more than one
T—Adoption benefits (not included in box 1). Complete Form
(nontaxable).
employer and more than $6,717.90 in Tier 2 RRTA tax was
employer in 2026 and more than $11,439.00 in social
8839 to figure any taxable and nontaxable amounts.
this code(s) and the amount of tips reported in box 12 (code
question about your work record and/or earnings in a particular
TP) when determining the qualified tip deduction in Part II of
withheld, you may be able to claim a refund on Form 843.
security and/or Tier 1 railroad retirement (RRTA) taxes
N—Uncollected Medicare tax on taxable cost of group-term life
year.
See the Instructions for Form 843.
(See also Instructions for Employee
were withheld, you may be able to claim a credit for the
V—Income from exercise of nonstatutory stock option(s)
Schedule 1-A (Form 1040). If the occupation code 000 is used,
insurance over $50,000 (former employees only). See the Form
See the Form 1040 instructions.
(See also Notice to Employee on back of Copy B)
on the back of Copy C.)
(included in boxes 1, 3 (up to the social security wage base), and
not qualified tips; do not use the amount reported in box 12
1040 instructions. If you had more than one railroad
employer and more than $6,717.90 in Tier 2 RRTA tax was
a member of the U.S. Armed Forces or intelligence community
Note: Keep Copy C of Form W-2 for at least 3 years after the
(code TP) for the deduction for qualified tips.
withheld, you may be able to claim a refund on Form 843.
1040 instructions.
on the back of Copy C.)
due date for filing your income tax return. However, to help
Q—Nontaxable combat pay. See the Form 1040 instructions for
protect your social security benefits, keep Copy C until you
(not included in box 1, 3, or 5).
R—Employer contributions to your Archer MSA. Report on Form
begin receiving social security benefits, just in case there is a
See the Instructions for Form 843.
Copy C - For EMPLOYEE’S RECORDS.
(See Notice to Employee on the back of Copy B.)
details on reporting this amount.
question about your work record and/or earnings in a particular
S—Employee salary reduction contributions under a section
408(p) SIMPLE plan. (This includes salary reduction contributions
(See also Notice to Employee on back of Copy B)
2
8853.
V P—Excludable moving expense reimbursements paid directly to and no other code is included in box 14b, your cash tips are excess against your federal income tax. See the Form THEN FOLD AND TEAR THIS STUB ALONG PERFORATION (See also Instructions for Employee COPY B 1 2026 2026 REMOVE SIDE EDGES FIRST THEN FOLD AND TEAR THIS STUB ALONG PERFORATION 2 3 1 OPENING INSTRUCTIONS SEE OTHER SIDE FOR
3
T—Adoption benefits (not included in box 1). Complete Form
made to a Roth SIMPLE IRA).
year.
8839 to figure any taxable and nontaxable amounts.
Copy B - To Be Filed With
Employee’s FEDERAL Tax Return.
V—Income from exercise of nonstatutory stock option(s)
(included in boxes 1, 3 (up to the social security wage base), and
REMOVE SIDE EDGES FIRST
SEE OTHER SIDE FOR OPENING INSTRUCTIONS
TXE W2-CNB TXE W2-CNP
11” Blank V Fold 11” Printed V Fold
4 Corner Printed Backer 4 Corner Copies B,C,2,2
w/Instructions - Duplex w/Instructions - Duplex
REMOVE SIDE EDGES FIRST
SLIDE FINGER BETWEEN FRONT & MIDDLE PANEL TO OPEN
2026 OMB No. 1545-0029
Copy B - To Be Filed With Employee’s FEDERAL Tax Return.
This information is being furnished to the Internal Revenue Service.
Instructions for Employee (See also Notice to Employee on the back of Copy B.)
REMOVE SIDE EDGES FIRST
REMOVE SIDE EDGES FIRST
Box 1. Enter this amount on the wages line of your tax return unless those instructions direct you to report it elsewhere.
SLIDE FINGER BETWEEN FRONT & MIDDLE PANEL TO OPEN
Future developments. For the latest information about developments related to Form W-2, such as legislation Instructions for Employee (See also Notice to Employee on the back of Copy B.) SLIDE FINGER BETWEEN FRONT & MIDDLE PANEL TO OPEN REMOVE THESE EDGES FIRST FOLD, CREASE AND TEAR ALONG PERFORATION FOLD, CREASE AND TEAR ALONG PERFORATION REMOVE THESE EDGES FIRST
Box 2. Enter this amount on the federal income tax withheld line of your tax return.
enacted after it was published, go to www.irs.gov/FormW2. Box 1. Enter this amount on the wages line of your tax return unless those instructions direct you to report it elsewhere.
Notice to Employee 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
You must file Form 4137 with your income tax return to report at least the allocated tip amount unless you can prove with adequate
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
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 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%
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. L
complete Form 8959.
Earned income tax credit (EITC). You may be able to take the EITC for 2026 if your adjusted gross income (AGI) is 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%
less than a certain amount. The amount of the credit is based on income and family size. Workers without children 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
Q
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
could qualify for a smaller credit. You and any qualifying children must have valid social security numbers (SSNs). You 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 Future developments. For the latest information about developments related to Form W-2, such as legislation Additional Medicare Tax on any of those Medicare wages and tips above $200,000.
instructions.
can’t take the EITC if your investment income is more than the specified amount for 2026 or if income is earned for 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
Earned income tax credit (EITC). You may be able to take the EITC for 2026 if your adjusted gross income (AGI) is
services provided while you were an inmate at a penal institution. For 2026 income limits and more information, visit 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
Box 11. This amount is (a) reported in box 1 if it is a distribution made to you from a nonqualified deferred compensation or
could qualify for a smaller credit. You and any qualifying children must have valid social security numbers (SSNs). You
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)
www.irs.gov/EITC. See also Pub. 596. Any EITC that is more than your tax liability is refunded to you, but only if 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 instructions. 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
can’t take the EITC if your investment income is more than the specified amount for 2026 or if income is earned for
you file a tax return. 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 enacted after it was published, go to www.irs.gov/FormW2. 62506
plan that became taxable for social security and Medicare taxes this year because there is no longer a substantial risk of forfeiture of your
services provided while you were an inmate at a penal institution. For 2026 income limits and more information, visit
Employee’s social security number (SSN). For your protection, this form may show only the last four digits of 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 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. Box 10. This amount includes the total dependent care benefits that your employer paid to you or incurred on your behalf (including
security record (used to figure your benefits).
www.irs.gov/EITC. See also Pub. 596. Any EITC that is more than your tax liability is refunded to you, but only if
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
SSN. However, your employer has reported your complete SSN to the IRS and the Social Security Administration Box 10. This amount includes the total dependent care benefits that your employer paid to you or incurred on your behalf (including Notice to Employee amounts from a section 125 (cafeteria) plan). Any amount over your employer’s plan limit is also included in box 1. See Form 2441.
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
(SSA). Clergy and religious workers. If you aren’t subject to social security and Medicare taxes, see Pub. 517. amounts from a section 125 (cafeteria) plan). Any amount over your employer’s plan limit is also included in box 1. See Form 2441. less than a certain amount. The amount of the credit is based on income and family size. Workers without children security record (used to figure your benefits).
Employee’s social security number (SSN). For your protection, this form may show only the last four digits of your
Box 12. The following list explains the codes shown in box 12. You may need this information to complete your tax return. Elective deferrals
should file Form SSA-131, Employer Report of Special Wage Payments, with the Social Security Administration and give you a copy.
Box 11. This amount is (a) reported in box 1 if it is a distribution made to you from a nonqualified deferred compensation or
Corrections. If your name, SSN, or address is incorrect, correct Copies B, C, and 2 and ask your employer to correct
(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 $24,500
SSN. However, your employer has reported your complete SSN to the IRS and the Social Security Administration
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)
your employment record. Be sure to ask the employer to file Form W-2c, Corrected Wage and Tax Statement, with the
plan that became taxable for social security and Medicare taxes this year because there is no longer a substantial risk of forfeiture of your
Corrections. If your name, SSN, or address is incorrect, correct Copies B, C, and 2 and ask your employer to correct
SSA to correct any name, SSN, or money amount error reported to the SSA on Form W-2. Be sure to get your copies
Clergy and religious workers. If you aren’t subject to social security and Medicare taxes, see Pub. 517.
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
However, if you were at least age 50 in 2026, your employer may have allowed an additional elective deferral or designated Roth
of Form W-2c from your employer for all corrections made so you may file them with your tax return. If your name and
contribution (catch-up contribution) to your plan. For information about the limits on these catch-up contributions, including the higher limit if
SSN are correct but aren’t the same as shown on your social security card, you should ask for a new card that
your employment record. Be sure to ask the employer to file Form W-2c, Corrected Wage and Tax Statement, with the
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.
SSA to correct any name, SSN, or money amount error reported to the SSA on Form W-2. Be sure to get your copies
REMOVE THESE EDGES FIRST FOLD, CREASE AND TEAR ALONG PERFORATION www.SSA.gov. Box 12. The following list explains the codes shown in box 12. You may need this information to complete your tax return. Elective deferrals FOLD, CREASE AND TEAR ALONG PERFORATION REMOVE THESE EDGES FIRST you file a tax return. (Generally, $17,000 for SIMPLE plans; $27,500 for section 403(b) plans if you qualify for the 15-year rule explained in Pub. 571). Deferrals FOLD, CREASE AND TEAR ALONG PERFORATION REMOVE THESE EDGES FIRST 2026 OMB No. 1545-0029 OPENING INSTRUCTIONS SEE OTHER SIDE FOR
displays your correct name at any SSA office or by calling 800-772-1213. You may also visit the SSA website at
of Form W-2c from your employer for all corrections made so you may file them with your tax return. If your name and
under code G are limited to $24,500. Deferrals under code H are limited to $7,000.
you were age 60 through 63 as of December 31, 2026, see Pub. 525. Contact your plan administrator for more information. Amounts in
(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 $24,500
SSN are correct but aren’t the same as shown on your social security card, you should ask for a new card that
(See also Instructions for Employee on the back of Copy C.)
Cost of employer-sponsored health coverage (if such cost is provided by the employer). The reporting in box 12,
(Generally, $17,000 for SIMPLE plans; $27,500 for section 403(b) plans if you qualify for the 15-year rule explained in Pub. 571). Deferrals
excess of the overall elective deferral limit must be included in income. See the Form 1040 instructions.
using code DD, of the cost of employer-sponsored health coverage is for your information only. The amount reported
displays your correct name at any SSA office or by calling 800-772-1213. You may also visit the SSA website at
under code G are limited to $24,500. Deferrals under code H are limited to $7,000.
with code DD is not taxable.
(SSA).
However, if you were at least age 50 in 2026, your employer may have allowed an additional elective deferral or designated Roth
Cost of employer-sponsored health coverage (if such cost is provided by the employer). The reporting in box 12,
Credit for excess taxes. If you had more than one employer in 2026 and more than $11,439.00 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
contribution (catch-up contribution) to your plan. For information about the limits on these catch-up contributions, including the higher limit if
using code DD, of the cost of employer-sponsored health coverage is for your information only. The amount reported
Copy C -For EMPLOYEE’S RECORDS. (See Notice to
you were age 60 through 63 as of December 31, 2026, see Pub. 525. Contact your plan administrator for more information. Amounts in
Z—Income under a nonqualified deferred compensation plan that fails to satisfy section 409A. This amount is also included in box 1. It is
your federal income tax. See the Form 1040 instructions. If you had more than one railroad employer and more than
excess of the overall elective deferral limit must be included in income. See the Form 1040 instructions.
and/or Tier 1 railroad retirement (RRTA) taxes were withheld, you may be able to claim a credit for the excess against
$6,717.90 in Tier 2 RRTA tax was withheld, you may be able to claim a refund on Form 843. See the Instructions for
Employee on the back of Copy B.)
Credit for excess taxes. If you had more than one employer in 2026 and more than $11,439.00 in social security
(See also Instructions for Employee on the back of Copy C.)
Form 843.
Y—Deferrals under a section 409A nonqualified deferred compensation plan.
your federal income tax. See the Form 1040 instructions. If you had more than one railroad employer and more than
$6,717.90 in Tier 2 RRTA tax was withheld, you may be able to claim a refund on Form 843. See the Instructions for
subject to an additional 20% tax plus interest. See the Form 1040 instructions.
9139145
www.SSA.gov.
Instructions for Employee (continued from back of Copy B)
DD—Cost of employer-sponsored health coverage. The amount reported with code DD is not taxable.
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
with code DD is not taxable.
AA—Designated Roth contributions under a section 401(k) plan.
Box 12 (continued)
9139141
subject to an additional 20% tax plus interest. See the Form 1040 instructions.
BB—Designated Roth contributions under a section 403(b) plan.
AA—Designated Roth contributions under a section 401(k) plan.
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.
FF—Permitted benefits under a qualified small employer health reimbursement arrangement.
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
A—Uncollected social security or RRTA tax on tips. Include this tax on Form 1040 or 1040-SR. See the Form 1040 instructions.
TA—Employer contributions under a section 128 Trump account contribution program paid to a Trump account of an employee or a
DD—Cost of employer-sponsored health coverage. The amount reported with code DD is not taxable.
HH—Aggregate deferrals under section 83(i) elections as of the close of the calendar year.
EE—Designated Roth contributions under a governmental section 457(b) plan. This amount does not apply to contributions under a
B—Uncollected Medicare tax on tips. Include this tax on Form 1040 or 1040-SR. See the Form 1040 instructions.
tax-exempt organization section 457(b) plan.
military service. To figure whether you made excess deferrals, consider these amounts for the year shown, not the current year. If no year is
tax-exempt organization section 457(b) plan.
GG—Income from qualified equity grants under section 83(i).
II—Medicaid waiver payments excluded from gross income under Notice 2014-7.
FF—Permitted benefits under a qualified small employer health reimbursement arrangement.
TP—Total amount of cash tips reported to the employer. “Cash tips” includes tips received in cash, charged, or under a tip-sharing
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
arrangement. Use this amount when determining the qualified tip deduction in Part II of Schedule 1-A (Form 1040).
part of a section 401(k) arrangement.
GG—Income from qualified equity grants under section 83(i).
E—Elective deferrals under a section 403(b) salary reduction agreement.
Box 12 (continued)
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.
F—Elective deferrals under a section 408(k)(6) salary reduction SEP. (This includes elective deferrals made to a Roth SEP IRA). BB—Designated Roth contributions under a section 403(b) plan. REMOVE THESE EDGES FIRST FOLD, CREASE AND TEAR ALONG PERFORATION Form 843. Instructions for Employee (continued from back of Copy B) EE—Designated Roth contributions under a governmental section 457(b) plan. This amount does not apply to contributions under a
TA—Employer contributions under a section 128 Trump account contribution program paid to a Trump account of an employee or a
G—Elective deferrals and employer contributions (including nonelective deferrals) to a section 457(b) deferred compensation plan. dependent of an employee. A—Uncollected social security or RRTA tax on tips. Include this tax on Form 1040 or 1040-SR. See the Form 1040 instructions.
H—Elective deferrals to a section 501(c)(18)(D) tax-exempt organization plan. See the Form 1040 instructions for how to deduct. B—Uncollected Medicare tax on tips. Include this tax on Form 1040 or 1040-SR. See the Form 1040 instructions. TT—Total amount of qualified overtime compensation. Use this amount when determining the qualified overtime compensation deduction in
J—Nontaxable sick pay (information only, not included in box 1, 3, or 5). TP—Total amount of cash tips reported to the employer. “Cash tips” includes tips received in cash, charged, or under a tip-sharing shown, the contributions are for the current year. dependent of an employee.
K—20% excise tax on excess golden parachute payments. See the Form 1040 instructions. arrangement. Use this amount when determining the qualified tip deduction in Part II of Schedule 1-A (Form 1040). 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). This information is being furnished to the Internal Revenue Service. If you are
G—Elective deferrals and employer contributions (including nonelective deferrals) to a section 457(b) deferred compensation plan.
L—Substantiated employee business expense reimbursements (nontaxable). TT—Total amount of qualified overtime compensation. Use this amount when determining the qualified overtime compensation deduction in D—Elective deferrals to a section 401(k) cash or deferred arrangement. Also includes deferrals under a SIMPLE retirement account that is Box 13. If the “Retirement plan” box is checked, special limits may apply to the amount of traditional IRA contributions you may deduct. required to file a tax return, a negligence penalty or other sanction may be SEE OTHER SIDE FOR OPENING INSTRUCTIONS
imposed on you if this income is taxable and you fail to report it.
Box 14b. Employers use this box to report up to two Treasury Tipped Occupation Code(s) for your tipped occupation(s). Use this code(s)
Part III of Schedule 1-A (Form 1040).
M—Uncollected social security or RRTA tax on taxable cost of group-term life insurance over $50,000 (former employees only). See the Box 13. If the “Retirement plan” box is checked, special limits may apply to the amount of traditional IRA contributions you may deduct. Box 14a. Employers may use this box to report information such as state disability insurance taxes withheld, union dues, uniform payments,
Form 1040 instructions. F—Elective deferrals under a section 408(k)(6) salary reduction SEP. (This includes elective deferrals made to a Roth SEP IRA). Part III of Schedule 1-A (Form 1040).
N—Uncollected Medicare tax on taxable cost of group-term life insurance over $50,000 (former employees only). See the Form 1040 See Pub. 590-A. E—Elective deferrals under a section 403(b) salary reduction agreement. health insurance premiums deducted, nontaxable income, educational assistance payments, or a member of the clergy’s parsonage
See Pub. 590-A.
instructions. Box 14a. Employers may use this box to report information such as state disability insurance taxes withheld, union dues, uniform payments, part of a section 401(k) arrangement. allowance and utilities. Railroad employers use this box to report railroad retirement (RRTA) compensation, Tier 1 tax, Tier 2 tax, Medicare
P—Excludable moving expense reimbursements paid directly to a member of the U.S. Armed Forces or intelligence community (not included health insurance premiums deducted, nontaxable income, educational assistance payments, or a member of the clergy’s parsonage H—Elective deferrals to a section 501(c)(18)(D) tax-exempt organization plan. See the Form 1040 instructions for how to deduct. tax, and Additional Medicare Tax. Include tips reported by the employee to the employer in railroad retirement (RRTA) compensation.
J—Nontaxable sick pay (information only, not included in box 1, 3, or 5).
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
allowance and utilities. Railroad employers use this box to report railroad retirement (RRTA) compensation, Tier 1 tax, Tier 2 tax, Medicare
in box 1, 3, or 5). tax, and Additional Medicare Tax. Include tips reported by the employee to the employer in railroad retirement (RRTA) compensation. and the amount of tips reported in box 12 (code TP) when determining the qualified tip deduction in Part II of Schedule 1-A (Form 1040). If
Q—Nontaxable combat pay. See the Form 1040 instructions for details on reporting this amount. K—20% excise tax on excess golden parachute payments. See the Form 1040 instructions. the occupation code 000 is used, and no other code is included in box 14b, your cash tips are not qualified tips; do not use the amount
R—Employer contributions to your Archer MSA. Report on Form 8853. Box 14b. Employers use this box to report up to two Treasury Tipped Occupation Code(s) for your tipped occupation(s). Use this code(s) M—Uncollected social security or RRTA tax on taxable cost of group-term life insurance over $50,000 (former employees only). See the
S—Employee salary reduction contributions under a section 408(p) SIMPLE plan. (This includes salary reduction contributions made to a and the amount of tips reported in box 12 (code TP) when determining the qualified tip deduction in Part II of Schedule 1-A (Form 1040). If L—Substantiated employee business expense reimbursements (nontaxable).
Roth SIMPLE IRA). the occupation code 000 is used, and no other code is included in box 14b, your cash tips are not qualified tips; do not use the amount N—Uncollected Medicare tax on taxable cost of group-term life insurance over $50,000 (former employees only). See the Form 1040 reported in box 12 (code TP) for the deduction for qualified tips. 2026
reported in box 12 (code TP) for the deduction for qualified tips.
S—Employee salary reduction contributions under a section 408(p) SIMPLE plan. (This includes salary reduction contributions made to a
T—Adoption benefits (not included in box 1). Complete Form 8839 to figure any taxable and nontaxable amounts. 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 (See also Notice to Employee on back of Copy B) OMB No. 1545-0029
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 P—Excludable moving expense reimbursements paid directly to a member of the U.S. Armed Forces or intelligence community (not included
for reporting requirements. social security benefits, keep Copy C until you begin receiving social security benefits, just in case there is a question about your work Form 1040 instructions. Copy 2 - To Be Filed With Employee’s State, City, or Local
W—Employer contributions (including amounts the employee elected to contribute using a section 125 (cafeteria) plan) to your health record and/or earnings in a particular year. record and/or earnings in a particular year.
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
savings account. Report on Form 8889. (See also Notice to Employee on back of Copy B) instructions. Q—Nontaxable combat pay. See the Form 1040 instructions for details on reporting this amount. Income Tax Return.
T—Adoption benefits (not included in box 1). Complete Form 8839 to figure any taxable and nontaxable amounts.
R—Employer contributions to your Archer MSA. Report on Form 8853.
in box 1, 3, or 5).
W—Employer contributions (including amounts the employee elected to contribute using a section 125 (cafeteria) plan) to your health
Roth SIMPLE IRA).
for reporting requirements.
savings account. Report on Form 8889.
62982 PSE4CN-BLANK
2026 OMB No. 1545-0029
TXF W2-ARB TXF W2-ARP Copy 2 - To Be Filed With Employee’s State, City, or Local PSEZ-BlnkFB-POP
Income Tax Return.
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