Form W-2 Wage and Tax Statement (2013): A Complete Guide
If you worked for an employer in 2013, you likely received a Form W-2—a document that's essential for filing your taxes. This guide explains everything you need to know about this important tax form in plain English, using information from the official IRS.
What Form W-2 Is For
Form W-2, officially called the "Wage and Tax Statement," is the document your employer must give you showing how much you earned and how much was withheld from your paycheck for taxes during the year. Think of it as your annual earnings report card that both you and the government need to see.
Every employer engaged in business who pays you $600 or more during the year (or any amount if taxes were withheld) must provide you with this form. The W-2 reports your total wages, tips, and other compensation, plus the federal income tax, Social Security tax, and Medicare tax that was taken out of your paychecks. This information goes to three places: you (the employee), the Social Security Administration (SSA), and the IRS. IRS General Instructions for Forms W-2 and W-3, 2013
For 2013, there was an important change: the Social Security tax rate returned to 6.2% after being temporarily reduced in previous years. This means you'll see this higher withholding rate reflected in your Form W-2. IRS General Instructions for Forms W-2 and W-3, 2013
When You’d Use Form W-2 (Late/Amended Forms)
Standard Timeline
Your employer must give you your W-2 by January 31, 2014. They had until February 28, 2014, to file paper copies with the SSA, or March 31, 2014, if filing electronically. IRS Form W-2, 2013
Late W-2s
If you didn't receive your W-2 by early February 2014, first contact your employer. If that doesn't work, call the IRS at 1-800-829-1040. You'll need to provide your name, address, Social Security number, phone number, employer information, and employment dates. The IRS can help contact your employer.
Corrected W-2s (Form W-2c)
If your employer made an error on your original W-2—wrong Social Security number, incorrect wage amounts, or wrong tax withholdings—they must issue a Form W-2c (Corrected Wage and Tax Statement). You should receive this corrected form as soon as the error is discovered. If you've already filed your tax return with incorrect information, you'll need to file an amended return (Form 1040X) using the corrected information. IRS General Instructions for Forms W-2 and W-3, 2013
Extensions
Employers can request a 30-day extension to file W-2s with the SSA using Form 8809, but they still must provide your copies by January 31. IRS General Instructions for Forms W-2 and W-3, 2013
Key Rules or Details for 2013
Social Security Tax Restoration
The employee Social Security tax rate returned to 6.2% (from the reduced 4.2% rate), meaning more was withheld from paychecks beginning January 2013. IRS General Instructions for Forms W-2 and W-3, 2013
Additional Medicare Tax
A new 0.9% Additional Medicare Tax started in 2013 for employees earning over $200,000. Employers had to withhold this extra tax once your wages exceeded that threshold. This appears in Box 6 along with the regular 1.45% Medicare tax. IRS General Instructions for Forms W-2 and W-3, 2013
Health Coverage Reporting
Many employers had to begin reporting the cost of employer-sponsored health coverage in Box 12 using code DD. This amount is informational only and isn't taxable—it just shows what your health benefits cost. IRS General Instructions for Forms W-2 and W-3, 2013
Electronic Filing Requirements
Employers filing 250 or more W-2 forms had to file electronically with the SSA. Those filing fewer could use the SSA's Business Services Online (BSO) system for easier filing. IRS General Instructions for Forms W-2 and W-3, 2013
Earned Income Credit Notice
Employers had to notify employees with no income tax withheld that they might qualify for the Earned Income Credit—either by providing the official W-2 with the EIC notice on the back or by giving employees Notice 797. IRS General Instructions for Forms W-2 and W-3, 2013
Step-by-Step (High Level)
Step 1: Check for accuracy.
Once you receive your Form W-2, immediately verify that your name, Social Security number, and address are correct. Check that the wage amounts and tax withholdings match your final paycheck stub for the year. If anything is wrong, contact your employer right away to request a corrected W-2c. IRS Form W-2, 2013
Step 2: Understand the boxes.
Box 1 shows your total taxable wages—this is what you'll report on your tax return's "wages" line. Box 2 shows federal income tax withheld. Boxes 3 and 5 show wages subject to Social Security and Medicare taxes (these may differ from Box 1 due to certain pre-tax deductions). Boxes 4 and 6 show the actual Social Security and Medicare taxes withheld. Box 12 may contain various codes for additional information like retirement contributions or health coverage costs. IRS Form W-2, 2013
Step 3: Keep all copies safe.
You'll receive multiple copies: Copy B files with your federal tax return, Copy 2 files with your state/local return (if applicable), and Copy C is for your personal records. Keep Copy C for at least three years, though the SSA recommends keeping it until you start receiving Social Security benefits to protect against any questions about your earnings record. IRS Form W-2, 2013
Step 4: File your tax return.
Use the information from your W-2 to complete Form 1040, 1040A, or 1040EZ. The numbers from your W-2 boxes transfer directly to specific lines on your tax return. If you had multiple jobs in 2013, you'll receive a separate W-2 from each employer—report them all.
Step 5: Check for refunds or credits.
If Box 2 shows withholding, you may be due a refund. You might also qualify for the Earned Income Credit if your adjusted gross income is below certain thresholds. IRS Form W-2, 2013
Common Mistakes and How to Avoid Them
Wrong or Missing Social Security Number
This is the most serious error because it affects your Social Security earnings record. Always double-check that Box A shows your correct SSN. If it's wrong, get a corrected W-2c immediately. Never accept a W-2 with someone else's SSN or a made-up number. IRS General Instructions for Forms W-2 and W-3, 2013
Mismatched Employer Information
The employer name and EIN (Employer Identification Number) on your W-2 must match what the employer used on their quarterly tax returns. Mismatches can trigger IRS inquiries. You can't fix this—your employer must issue a correction. IRS General Instructions for Forms W-2 and W-3, 2013
Mathematical Errors in Tax Withholding
Sometimes Box 4 (Social Security tax) doesn't equal exactly 6.2% of Box 3, or Box 6 (Medicare tax) doesn't equal 1.45% of Box 5. This usually happens with rounding or when you changed jobs mid-year. Small differences are normal, but large discrepancies mean requesting a correction.
Incorrectly Marked Retirement Plan Box
Box 13 has a checkbox for "Retirement plan." If this is checked when you weren't covered by a retirement plan (or vice versa), it affects your ability to deduct IRA contributions. Verify this matches your actual situation. IRS General Instructions for Forms W-2 and W-3, 2013
Lost or Undelivered W-2s
If your W-2 was lost in the mail, contact your employer for a duplicate. Employers must keep undeliverable W-2s for four years. Don't wait until the tax filing deadline—start looking for it by mid-February. IRS General Instructions for Forms W-2 and W-3, 2013
Using Downloaded Forms from IRS.gov
Never print Copy A from IRS.gov and send it to the SSA—they only accept official red-ink versions or electronic submissions. Your employer copies for filing are different from the informational versions online. IRS General Instructions for Forms W-2 and W-3, 2013
What Happens After You File
Your Role
After receiving your W-2, you use it to file your federal (and possibly state/local) income tax return. This typically must be filed by April 15, 2014, though extensions are available. Keep your W-2 with your tax records.
Employer's Role
Your employer files Copy A with the SSA along with Form W-3 (a transmittal form summarizing all W-2s issued). The SSA uses this information to update your lifetime earnings record, which determines your future Social Security benefits. The SSA then shares the tax withholding information with the IRS. IRS General Instructions for Forms W-2 and W-3, 2013
IRS Matching
The IRS uses sophisticated computers to match the income your employer reported on your W-2 with what you reported on your tax return. If the numbers don't match, you may receive a letter asking for explanation. This is why accuracy matters—under-reporting income can result in penalties and interest.
Social Security Credit
The wages shown in Box 3 of your W-2 get credited to your Social Security earnings record. These earnings determine your eligibility for Social Security retirement, disability, and survivor benefits.
Refunds or Amounts Due
If your W-2 shows more withholding (Box 2) than your actual tax liability, you'll get a refund. If you didn't have enough withheld, you'll owe money when you file. The W-2 itself doesn't trigger refunds—filing your complete tax return does.
FAQs
Q: I worked two jobs in 2013. Do I need a W-2 from both employers?
A: Yes. Each employer who paid you must issue a separate W-2. Report all W-2s when filing your tax return. If your combined Social Security tax withheld exceeds $7,049.40 (the maximum for 2013), you can claim the excess as a credit on your tax return. IRS Form W-2, 2013
Q: What if my W-2 shows I'm in a "retirement plan" but I never signed up for one?
A: The retirement plan checkbox means your employer offered a qualified retirement plan (like a 401(k)) that you were eligible to participate in, even if you chose not to contribute. This affects how much you can deduct for IRA contributions. If you genuinely weren't eligible for any plan, request a corrected W-2c. IRS General Instructions for Forms W-2 and W-3, 2013
Q: Box 12 has a code "DD"—do I owe taxes on this amount?
A: No. Code DD shows the total cost of your employer-sponsored health coverage for informational purposes only. This amount is not taxable income and doesn't affect what you owe. It's simply FYI reporting that began in 2013. IRS Form W-2, 2013
Q: I quit my job in March 2013. When should I get my W-2?
A: Even though you left mid-year, your employer still must provide your W-2 by January 31, 2014. They can give it to you earlier (within 30 days of your last paycheck), but they're not required to. If you moved, make sure your former employer has your current address. IRS General Instructions for Forms W-2 and W-3, 2013
Q: My employer went out of business. How do I get my W-2?
A: Contact the business owner, bankruptcy trustee, or anyone who handled final payroll. If unsuccessful, call the IRS at 1-800-829-1040. You may need to file your tax return using Form 4852 (Substitute for Form W-2) with your best estimate of wages and withholdings based on your final pay stub.
Q: Can I file my taxes before receiving my W-2?
A: You shouldn't, and in most cases can't accurately do so. The W-2 contains information not shown on pay stubs, like certain taxable fringe benefits or corrections made at year-end. If it's late March and you still don't have it, contact your employer and the IRS. Only use Form 4852 as a last resort if the April deadline approaches.
Q: What's the difference between Box 1 and Box 3/5 wages?
A: Box 1 shows wages subject to federal income tax. Boxes 3 and 5 show wages subject to Social Security and Medicare taxes. These differ because some deductions (like 401(k) contributions and health insurance premiums) reduce Box 1 but not Boxes 3 and 5. Also, Social Security wages (Box 3) max out at $113,700 for 2013, while Medicare wages (Box 5) have no limit. IRS General Instructions for Forms W-2 and W-3, 2013
For More Information: Visit the official IRS website at IRS.gov/w2 or download the complete 2013 General Instructions for Forms W-2 and W-3. For questions about your Social Security earnings record, visit www.socialsecurity.gov/employer or call 1-800-772-1213.
