Free W-2 Form Generator (2026): Create & Download PDF
Create your 2026 W-2 online: enter employer and employee details from real annual payroll records, review wages, tax withholding and available employee copies, then download your PDF for free. ePaystubs does not file your W-2 with the SSA or distribute copies for you.
Creating, previewing and downloading a W-2 PDF is free.
ePaystubs helps you prepare Form W-2 and download the available employee-copy PDF. Downloading the form does not file it with the Social Security Administration. Follow IRS and SSA instructions for submission and furnishing required copies.
Preview before downloadAll 50 states + DC24/7 support
Written by Rachel Brooks, Tax Forms & W-2 Content Specialist. Checked against IRS Form W-2, the General Instructions for Forms W-2 and W-3, and SSA employer filing guidance · Updated · Sources
Illustrative sample
W-2Wage and Tax Statement2026
c · Employer name and addressHarbor Line Coffee LLC, Sacramento CA
1 · Wages, tips, other comp54,320.00
2 · Federal income tax withheld4,618.00
3 · Social Security wages56,720.00
4 · Social Security tax3,516.64
5 · Medicare wages56,720.00
6 · Medicare tax822.44
12aD 2,400.00
12bDD 7,150.00
15-16 · State wagesCA 54,320.00
17 · State income tax1,893.00
This graphic is illustrative. Open the generated demonstration PDF below to see the actual five-copy layout.
2026 · 5 pages · Copies B, C, 2, 1 and D · Fictional test information. Example only; not for filing.
How it works
Create a W-2 Online in Three Steps
Use authorized annual payroll records, review the resulting form and download the available employee-copy PDF for free.
1 · Tax year
2026▾
✓ Employee · W-2Contractor · 1099
Harbor Line Coffee LLC
Jordan Reyes
XXX-XX-6789SSN
$54,320.00Box 1
1
Choose the year and enter records
Select the year wages were paid. Enter the employer and employee details, then add annual wages, actual withholding and applicable coded amounts.
W-22026
Preview
2
Review the completed preview
Check names, tax identifiers, wage bases, withheld taxes and copy labels against the payroll records. Resolve any differences before downloading.
PDFEmployee copies
Print
Email
Download W-2
3
Download the free W-2 PDF
Review the available PDF copies and download for free without checkout. Employee delivery, required instructions and SSA or state filing remain separate responsibilities.
Have complete annual payroll records ready. Check employer and employee identifiers, the selected tax year, wages, withholding and the available W-2 copies before downloading. The employee-copy PDF is free during the current campaign; no coupon or checkout payment is required. Preparing a PDF does not file a W-2 with the SSA. The public sample contains fictional records, is not suitable for filing and does not include the separate IRS employee instructions. Questions about corrections or downloads? Contact support. Read our privacy policy before entering sensitive employee information.
A W-2 reports the wages paid and taxes withheld for a calendar year. It is not a fresh estimate of what an employee should have paid.
Employer legal name, address and EIN
Employee legal name, address and SSN
Correct tax year and complete wage totals
Actual federal, Social Security and Medicare withholding
Applicable Box 12 codes, benefits, tips and checkboxes
State and local wage and withholding records
Use only information you are authorised to prepare. Review our Privacy Policy before entering employee details.
For small payrolls
A W-2 maker for employers and authorised preparers
Prepare wage statements from real payroll records without working through a full payroll platform.
Small business employers
Bring the annual wage and withholding totals together for each employee. Verify taxable benefits, adjustments and payments outside the regular payroll run.
Bookkeepers and preparers
Review employer identity, employee details and the applicable wage bases. Compare annual W-2 totals with the employer’s payroll reporting.
Household employers
Use actual household payroll records and check the rules that apply to the worker and tax year. Household employment has its own reporting thresholds and obligations.
Employee copies and SSA filing serve different purposes
See the five labeled copies demonstrated by our fictional 2026 W-2 output. The sample is not a filed form. Review the available copies in your own preview before downloading.
Copies B, C and 2
Employee copies: federal return, personal records and state or local return, as applicable.
Copy A and Form W-3
Employer wage reporting to the SSA. Use an appropriate electronic filing method or compliant scannable paper forms; an informational PDF is not automatically suitable for submission.
Copies 1 and D
Copy 1 is for a state, city or local tax department when required. Copy D is the employer record copy.
Real PDF output example
See the five-page 2026 W-2 PDF
Inspect a demonstration created from fictional payroll data. The file shows Copy B (federal employee), Copy C (employee records), Copy 2 (state or local employee), Copy 1 (state or local department) and Copy D (employer records).
Sample only — not for filing. It does not include Copy A or prove that a return was filed with the SSA. The linked demonstration contains form pages only, not the employee instructions that must accompany applicable recipient copies.
Downloading a W-2 does not transmit it. Employers must furnish instructions similar to the official employee instructions with recipient copies B, C and 2, either on the reverse or separately. The electronic-filing threshold generally considers 10 or more covered information returns in aggregate, subject to applicable exceptions or waivers. Check current SSA filing options, IRS Publication 1141 guidance and the W-2 instructions.
Interactive guide
W-2 Boxes 1–20: What Each Box Means
Tap or click any box below to see what belongs in it, how it's calculated, and the mistake people make with it most.
W-2Tax year 2026
Box aEmployee's Social Security number
The employee's SSN exactly as it appears on their Social Security card. If the employee has applied for a number but doesn't have one yet, employers write "Applied For" on paper forms.
Watch forA name and SSN that don't match Social Security records is the most common reason a wage report bounces. Verify against the card, not memory.
Box bEmployer identification number
The nine-digit federal EIN the employer uses to report payroll taxes. It ties this W-2 to the employer's quarterly 941 filings.
Watch forUse the EIN that actually ran the payroll. A parent company's EIN or an old number from before a restructure creates SSA mismatches.
Box cEmployer name, address, and ZIP
The employer's legal name and address as registered with the IRS. This should read the same way it does on the company's other payroll filings.
Watch forTrade names and DBAs cause confusion. Match the 941, not the sign on the door.
Box dControl number
An optional internal ID some payroll systems assign to track individual forms. It has no tax meaning at all.
Watch forBlank is fine. Employees sometimes worry an empty Box d is an error; it isn't.
Boxes e/fEmployee name and address
The employee's legal name as shown on their Social Security card, plus their current mailing address. Name goes in e, address in f.
Watch forRecently married or changed names? The W-2 must match Social Security's records, so update the SSA first or keep the old name for this year's form.
Box 1Wages, tips, other compensation
Federal taxable wages. Start with gross pay, subtract pre-tax items like traditional 401(k) deferrals, pre-tax health premiums, and FSA or HSA contributions, then add taxable extras such as group-term life coverage over $50,000.
Watch forBox 1 is usually lower than the salary in the offer letter. That's the pre-tax deductions doing their job, not a payroll mistake.
Box 2Federal income tax withheld
The total federal income tax taken out of paychecks during the year, driven by the employee's W-4 elections. This is the number that settles up against the actual tax bill at filing time.
Watch forOnly federal income tax belongs here. Social Security and Medicare withholding have their own boxes, 4 and 6.
Box 3Social Security wages
Wages subject to Social Security tax, capped at $184,500 for 2026. Unlike Box 1, this figure still includes 401(k) and similar retirement deferrals, though pre-tax health and HSA amounts stay out.
Watch forHigh earners: once pay passes the cap, Box 3 freezes at $184,500 for 2026 even while Boxes 1 and 5 keep climbing.
Box 4Social Security tax withheld
6.2% of Box 3 plus Box 7 tips. For 2026 the maximum employee Social Security tax from one employer is $11,439.00.
Watch forOver the max with a single employer is an error the employer must fix. Over the max across two jobs is normal, and the excess comes back on the tax return.
Box 5Medicare wages and tips
Medicare wages generally have no annual wage cap, but the reported amount still depends on the underlying payroll records and applicable treatment.
Watch forReview Medicare wages separately against the payroll records and applicable IRS instructions. Do not infer an error from one box comparison alone.
Box 6Medicare tax withheld
1.45% of Box 5, plus an extra 0.9% withheld on wages above $200,000. There's no employer match on that additional piece.
Watch forThe 0.9% kicks in at $200,000 of wages from that employer regardless of filing status. Any true-up happens on the return.
Box 7Social Security tips
Tips the employee reported to the employer, which are subject to Social Security tax. Boxes 3 and 7 together respect the same $184,500 cap for 2026.
Watch forReported tips also belong inside Boxes 1 and 5. Box 7 breaks them out; it doesn't replace them.
Box 8Allocated tips
Tips a large food or beverage establishment allocated to the employee on top of what was reported. These are not included in Boxes 1, 3, 5, or 7.
Watch forAllocated tips usually mean extra tax due at filing, calculated on Form 4137. Don't ignore this box.
Box 9Not currently used
This box once held a verification code during an IRS pilot. Today it stays empty.
Watch forNothing. Leave it blank and move on.
Box 10Dependent care benefits
Employer-provided dependent care assistance, most often a dependent care FSA. Amounts above the annual exclusion limit also get added back into Boxes 1, 3, and 5.
Watch forAnything in Box 10 means Form 2441 comes along with the tax return.
Box 11Nonqualified plans
Distributions from a nonqualified deferred compensation plan, reported so the SSA can credit earnings to the right years.
Watch forRare outside executive comp. Most W-2s show nothing here.
Box 12Coded amounts
Four slots (12a through 12d) that report special items by letter code: D for 401(k) deferrals, W for HSA contributions, DD for the cost of employer health coverage, AA for Roth 401(k), and a few dozen more.
Watch forCode DD looks like income but isn't taxable; it's disclosure only. The full code table is just below on this page.
Box 13Checkboxes
Three checkboxes: statutory employee, retirement plan, and third-party sick pay. Each one changes how parts of the return get handled.
Watch forA checked retirement plan box can limit how much of a traditional IRA contribution is deductible. It matters more than it looks.
Boxes 14a and 14bOther items and tipped occupation codes
For wages paid in 2026, Box 14a reports other items such as state disability insurance or union dues. Box 14b reports Treasury Tipped Occupation Code(s) when cash tips are reported in Box 12 using code TP.
Watch forBox 14b is for occupation codes, not tip dollar amounts. Verify the applicable code(s) against IRS instructions.
Box 15State and employer state ID
The two-letter state code and the employer's state tax account number. Two states can appear on one form when the employee worked in both.
Watch forThe state ID is not the federal EIN. Payroll systems reject state filings when the two get swapped.
Box 16State wages
Wages taxable by the state in Box 15. Many states start from the federal Box 1 figure, but some add back items like 401(k) deferrals or HSA contributions under their own rules.
Watch forBox 16 not matching Box 1 is often correct, not a mistake. It depends on the state.
Box 17State income tax
State income tax withheld from pay during the year for the state in Box 15.
Watch forComplete state and local entries according to the applicable reporting rules and payroll records. No state wage income tax does not automatically settle every reporting requirement.
Box 18Local wages
Wages subject to a city, county, or school district income tax, where one applies.
Watch forMostly relevant in states like Ohio, Pennsylvania, and Maryland where local wage taxes are common.
Box 19Local income tax
The local income tax withheld on the Box 18 wages.
Watch forMultiple localities need multiple lines, and sometimes a second W-2 just to fit them.
Box 20Locality name
A short label naming the locality the Box 18 and 19 amounts belong to.
Watch forAbbreviations here can be cryptic. When in doubt, the employee's pay stub spells out which locality was withheld for.
Tap any box on the form to read what goes in it.
2026 reporting
New codes and the revised Box 14
The 2026 instructions add specific reporting fields. Reporting an amount does not by itself establish an employee’s deduction eligibility.
TP
Reported cash tips
Code TP reports total cash tips reported to the employer. Box 14b holds the applicable Treasury Tipped Occupation Code information.
TT
Qualified overtime compensation
Report the qualifying FLSA overtime premium. In an ordinary time-and-a-half example, this is the extra half, rather than the entire overtime payment.
TA
Employer Trump account contributions
Use the current instructions for contributions under a qualifying employer program. Box 14a separately retains the role of reporting other items.
Browse the 2026 Box 12 code reference
Box 12 uses letter codes for retirement deferrals, benefits and other reportable amounts. The table includes the new 2026 codes TA, TP and TT. Check the IRS instructions for exceptions and the treatment required for the selected tax year.
Code
What it reports
A
Uncollected Social Security or RRTA tax on tips
B
Uncollected Medicare tax on tips
C
Taxable cost of group-term life insurance over $50,000 (also in Boxes 1, 3, 5)
D
Elective deferrals to a 401(k) plan. Reduces Box 1, not Boxes 3 and 5
E
Elective deferrals to a 403(b) plan
F
Elective deferrals to a 408(k)(6) salary reduction SEP
G
Deferrals to a 457(b) deferred compensation plan
H
Elective deferrals to a 501(c)(18)(D) tax-exempt plan
J
Nontaxable sick pay
K
20% excise tax on excess golden parachute payments
L
Substantiated employee business expense reimbursements
M
Uncollected Social Security or RRTA tax on group-term life over $50,000 (former employees)
N
Uncollected Medicare tax on group-term life over $50,000 (former employees)
P
Excludable moving expense reimbursements, qualifying U.S. Armed Forces or intelligence-community moves
Q
Nontaxable combat pay
R
Employer contributions to an Archer MSA
S
Employee contributions to a 408(p) SIMPLE plan
T
Employer-provided adoption benefits
V
Income from exercising nonstatutory stock options (also in Boxes 1, 3, 5)
W
Employer and employee contributions to an HSA through a cafeteria plan
Y
Deferrals under a section 409A nonqualified deferred compensation plan
Z
Income under a 409A plan that failed its requirements (extra tax applies)
AA
Designated Roth contributions to a 401(k). After-tax, so Box 1 stays unchanged
BB
Designated Roth contributions to a 403(b)
DD
Cost of employer-sponsored health coverage. Informational only, not taxable
EE
Designated Roth contributions to a governmental 457(b)
FF
Permitted benefits under a QSEHRA (small employer health reimbursement)
GG
Income from qualified equity grants under section 83(i)
HH
Aggregate deferrals under section 83(i) elections
II
Medicaid waiver payments excluded from gross income
TA
Employer contributions under a qualifying section 128 Trump account contribution program
TP
Total cash tips reported to the employer; applicable Treasury Tipped Occupation Code(s) are reported in Box 14b
TT
Qualified overtime compensation under the FLSA, generally the premium portion rather than the full overtime payment
See how qualifying payroll deductions can affect each wage box. Enter example amounts to compare the 2026 estimates.
Example: $65,000 gross pay less $4,000 traditional retirement, $2,400 qualifying health premiums and $1,000 qualifying payroll HSA/FSA contributions produces estimated Box 1 wages of $57,600 and Boxes 3 and 5 wages of $61,600 before other adjustments.
Estimated W-2 wage boxes (tax year 2026)
Box 1 · Federal taxable wages$57,600
Box 3 · Social Security wages (capped $184,500)$61,600
Box 5 · Medicare wages (no cap)$61,600
Box 4 · Social Security tax at 6.2%$3,819.20
Box 6 · Medicare tax at 1.45% (+0.9% over $200k)$893.20
Estimates only. Roth contributions don't reduce Box 1, and items like group-term life over $50,000, tips, and third-party sick pay shift the totals. This simplified example excludes tips, taxable fringe benefits, third-party sick pay and other adjustments. It does not calculate federal income tax withholding or validate contribution limits; use payroll records for the final W-2.
Check Boxes 15 through 17 against the payroll records and applicable state rules. Most income-tax states want their own W-2 copy, deadlines swing from January 31 to late February, and a handful of states skip wage tax entirely.
State and local entries depend on the payroll records and the reporting rules that apply to the employer and employee. The absence of a state wage income tax does not by itself determine whether every state or local box stays empty or whether a filing is required. Check the current instructions from the relevant state or local revenue agency. Local wage taxes in Boxes 18 through 20 add another layer in states such as Ohio and Pennsylvania.
Running payroll in one state and want the pay-stub side handled the same way? Every state page below pairs with this generator.
Yes. During the current free-download campaign, employers and authorized preparers can enter actual payroll records, review the W-2 preview and download available employee-copy PDFs for $0.00 with no coupon or payment required. The PDF does not file a W-2 with the SSA.
Form W-2, the Wage and Tax Statement, is the IRS form employers use to report an employee's annual wages and the federal, state, Social Security, and Medicare taxes withheld from their pay. Employers send it to each employee and to the Social Security Administration after the calendar year ends, and employees use it to file their tax returns.
For wages paid in 2026, an employer generally files a W-2 for an employee paid $2,000 or more if no federal income, Social Security, or Medicare tax was withheld. A W-2 is also required when applicable taxes were withheld regardless of the wage amount. Independent contractors and freelancers do not receive W-2s; for payments made in 2026, Form 1099-NEC generally applies at $2,000 or more for reportable nonemployee compensation.
No. Only an employer can issue a valid W-2. If you're an employee waiting on your form, check your payroll portal, contact HR, and if it is still missing by the end of February after contacting your employer, call the IRS at 800-829-1040, which can send you Form 4852 as a substitute. Our generator is built for employers, household employers, and payroll preparers who need to produce accurate forms for their workers.
Yes. Enter the W-2 details and review the preview before downloading. Check names, tax year, annual wages, withholding, codes and available copies against actual payroll records. Downloads are currently free, with no coupon or checkout payment.
Employers and authorised preparers can use it to prepare W-2 information from payroll records. Employees looking for an existing or missing W-2 should contact the employer or payroll provider rather than create a replacement original.
Review the current correction instructions and use the appropriate Form W-2c process when required. Preparing a new original W-2 does not automatically correct a form that was already filed.
Yes. The W-2 generator applies the applicable tax-year rules to calculate Social Security and Medicare wages and taxes from the payroll figures you enter. You can review the calculated boxes in the W-2 preview before downloading the final PDF.
The generator supports tax year 2026 and prior tax years. Select the correct year before entering payroll totals so the form layout and applicable wage limits match that tax year.
Yes. After checking the preview, you can download the available W-2 employee-copy PDFs for free. Print them or deliver electronically where legally permitted and with any required instructions. View the five-page fictional 2026 sample to inspect the output layout. Copy A for SSA filing has separate requirements.
The linked 2026 demonstration includes Copies B, C, 2, 1 and D, each on its own page. The example uses fictional employer and employee details. Copy A is not part of this sample, and opening or downloading the file does not submit a W-2 to the SSA. Check your own completed preview for its available copies.
Yes. IRS substitute W-2 guidance requires instructions similar to the official instructions to accompany the relevant employee copies B, C and 2, either printed on the reverse or supplied separately. The linked demonstration contains the five form copies only, so employers should include the applicable employee instructions when furnishing W-2 statements.
Have the employer legal name, address and EIN; the employee legal name, address and Social Security number; annual wages and withholding; Social Security and Medicare figures; state and local totals; and any applicable Box 12 or Box 14 items. Because W-2 data includes sensitive information, you can also review our Privacy Policy before entering employee details.
W-2s for tax year 2025 were due to employees and to the SSA by Monday, February 2, 2026, since January 31 fell on a Saturday. The regular deadline is January 31 each year for both the employee copies and the SSA filing. For 2026 wages, the deadline is February 1, 2027.
For 2026 W-2s due in 2027, the penalty is $60 per form if you correctly file within 30 days after the deadline, $130 per form if you file more than 30 days late but by August 1, and $340 per form after August 1 or if you do not file. Intentional disregard is at least $690 per form with no maximum penalty. Small businesses get lower yearly caps, but the per-form amounts are the same.
Box 1 reports federal taxable wages, Box 3 reports Social Security wages subject to the applicable annual cap, and Box 5 reports Medicare wages. Review each amount separately against the payroll records and applicable IRS instructions rather than inferring an error from one box comparison.
Code DD reports the total cost of employer-sponsored health coverage, combining what you and your employer paid. It's informational only and not taxable. It doesn't change your refund or the tax you owe.
Issue a W-2 for employees: workers you control, put on payroll, and withhold taxes for. For payments made in 2026, generally issue a 1099-NEC for independent contractors with $2,000 or more in reportable nonemployee compensation who handle their own taxes. Misclassifying employees as contractors can trigger back taxes and penalties, so classify workers correctly before preparing year-end forms.
A W-4 flows from employee to employer at hire and tells the employer how much federal income tax to withhold. A W-2 flows from employer to employee at year end and reports what was actually paid and withheld. One sets the withholding, the other summarizes it.
Contact the former employer's HR or payroll department and confirm your mailing address; they're required to provide the form, and reissued copies are provided at no charge. If it is still missing by the end of February after contacting the employer, call the IRS at 800-829-1040. For older years, request a Wage and Income Transcript at no charge through the IRS Get Transcript tool or Form 4506-T.
Ask the employer to issue Form W-2c, the corrected wage statement, and wait for it before filing your return if the error affects wages or withholding. Filing with wrong numbers can delay processing and any refund. Employers should also file the W-2c with the SSA.
A downloaded PDF does not itself file or transmit a W-2 to the SSA. Review the available employee copies and use current SSA filing options for Copy A and Form W-3. The electronic-filing threshold generally considers information returns in aggregate and may involve exceptions or waivers, so consult the current IRS and SSA instructions.
Six. Copy A goes to the SSA with Form W-3, Copy 1 goes to your state or local tax department, Copies B and 2 go to the employee for their federal and state returns, Copy C stays in the employee's records, and Copy D stays in yours for at least four years.
State and local W-2 requirements vary. Complete Boxes 15 through 20 according to the payroll records and applicable reporting rules. The absence of a state wage income tax does not by itself determine every state or local filing requirement, so check the relevant revenue agency's current instructions.
Starting with wages paid in 2026, Box 12 includes code TP for cash tips reported to the employer, code TT for qualified overtime compensation, and code TA for employer Trump account contributions. Box 14 also separates other items from Treasury tipped occupation codes. Deduction eligibility is a separate question; review the current official instructions.
Sources
Where these figures come from
Every wage limit, deadline, penalty, and filing rule on this page traces back to primary IRS and SSA guidance. Verify any of it at the source.
Choose the year in which the wages were paid. The creation tool currently provides year selections from 2020 through 2026. Review the instructions and reporting rules that apply to the selected year, then create, preview and download the available W-2 employee-copy PDF for free. Preparing a PDF does not file it with the SSA.
