Form W-2 Wage and Tax Statement 2019: A Complete Guide

What Form W-2 Is For

Form W-2, officially called the "Wage and Tax Statement," is the document your employer uses to report your annual wages and the taxes withheld from your paycheck. Think of it as your official earnings record for the year—it shows exactly how much you earned and how much federal income tax, Social Security tax, and Medicare tax your employer took out of your paychecks throughout 2019. IRS.gov

Employers must issue a W-2 to any employee they paid $600 or more during the year, or to anyone from whom they withheld income, Social Security, or Medicare taxes—even if the wages were less than $600. The form serves multiple purposes: employees use it to prepare their tax returns, the Social Security Administration (SSA) uses it to track your lifetime earnings for future benefit calculations, and the IRS uses it to verify that you're reporting the correct income on your tax return. IRS.gov

The W-2 contains several key boxes that report different types of income and withholdings. Box 1 shows your total taxable wages, Box 2 shows federal income tax withheld, Boxes 3 and 5 report Social Security and Medicare wages respectively, and Box 12 can contain various codes for special situations like retirement plan contributions or health insurance premiums. Understanding these boxes helps you accurately complete your tax return and potentially claim credits like the Earned Income Credit.

When You’d Use Form W-2 (Late/Amended Filing)

Under normal circumstances, employers must provide employees with their W-2 forms by January 31, 2020 for the 2019 tax year. This deadline applies whether you worked for the employer all year or left during 2019. If you left a job before year-end, your former employer can furnish your W-2 anytime after employment ends but no later than January 31. If you request it in writing after leaving, they must provide it within 30 days of your request or 30 days of your final paycheck, whichever comes later. IRS.gov

If you haven't received your W-2 by late February, you should first contact your employer directly to request it. If you still haven't received it by the end of February or if the information on your W-2 is incorrect, you can call the IRS at 800-829-1040 for assistance. The IRS can initiate a W-2 complaint on your behalf, which prompts the employer to issue or correct the form.

Amended W-2s (Form W-2c)

If you discover errors on your W-2 after it's been issued—such as incorrect wages, wrong Social Security number, or miscalculated withholding—your employer must file a Form W-2c (Corrected Wage and Tax Statement) with the SSA. Common reasons for corrections include mathematical errors, misreported benefits, or incorrect personal information. You should request that your employer file the correction as soon as the error is discovered, and you'll receive copies of Form W-2c to file with your tax return. If you've already filed your tax return with incorrect W-2 information, you may need to file an amended tax return (Form 1040-X) once you receive the corrected W-2c. IRS.gov

Key Rules or Details for 2019

Several important rules and thresholds applied specifically to the 2019 tax year that affected how information appeared on your W-2:

Social Security and Medicare Tax Limits

For 2019, Social Security tax was withheld at 6.2% on wages up to $132,900 (the wage base limit). Any earnings above that amount were not subject to Social Security tax. Medicare tax, however, was withheld at 1.45% on all wages with no cap. Additionally, if you earned more than $200,000 from a single employer, they were required to withhold an Additional Medicare Tax of 0.9% on wages exceeding that threshold. IRS.gov

Health Flexible Spending Arrangement (FSA) Limit

For 2019, cafeteria plans could not allow employees to request salary reduction contributions exceeding $2,700 for health FSAs. This limit didn't include carryover amounts up to $500 from the previous year.

Retirement Plan Contributions

The 2019 limits for elective deferrals to 401(k), 403(b), and most 457 plans were $19,000, with an additional $6,000 "catch-up" contribution allowed for employees age 50 or older. SIMPLE plan contributions were limited to $13,000 (plus $3,000 catch-up for those 50+). These amounts would appear in Box 12 of your W-2 with specific codes (D, E, G, S, AA, BB, or EE depending on the plan type).

Employer-Sponsored Health Coverage Reporting

Employers were required to report the cost of employer-sponsored health coverage in Box 12 using code DD. This reporting was informational only—the amount was not taxable to employees, but provided transparency about the value of health benefits received.

Filing Deadlines

Employers had to file Copy A of Forms W-2 with the SSA by January 31, 2020—there was no separate extension for paper versus electronic filing as in previous years. Extensions were granted only in extraordinary circumstances like natural disasters. IRS.gov

Step-by-Step (High Level)

For Employees Receiving a W-2:

Step 1: Verify Receipt (by early February 2020)

Check your mail or employee portal for Form W-2 from each employer you worked for during 2019. You should receive separate W-2s from each employer—there's no consolidated form if you changed jobs.

Step 2: Review All Information for Accuracy

Carefully check that your name matches your Social Security card exactly, your Social Security number is correct (all nine digits—no truncation), and your address is current. Then verify the wage and tax amounts: Box 1 (wages) should reflect your total taxable earnings, Box 2 should match the federal tax withheld from your paychecks, and Boxes 3-6 should show Social Security and Medicare wages and withholdings.

Step 3: Reconcile with Your Final Paystub

Compare the year-to-date totals on your last 2019 paystub with the amounts on your W-2. These should match. If they don't, contact your employer's payroll department immediately.

Step 4: Understand Box 12 Codes

Box 12 contains letter codes for various types of compensation and deductions. Common codes include D (401(k) deferrals), DD (health coverage cost—informational only), W (HSA contributions), and C (taxable life insurance over $50,000). Review the instructions on the back of your W-2 or the IRS instructions to understand what each code means for your tax situation.

Step 5: Keep Copies Safe

Retain Copy B with your tax return, keep Copy C for your personal records for at least three years (the IRS recommends keeping it until you start receiving Social Security benefits), and use Copy 2 for any state tax returns. Store these securely, as they contain sensitive personal information.

Step 6: Use Form W-2 to Complete Your Tax Return

Transfer the information from each W-2 to your Form 1040. Box 1 amounts go on the wages line, Box 2 on the federal withholding line, and other boxes may be needed for specific forms like Form 8959 (Additional Medicare Tax) or Form 8889 (Health Savings Accounts).

For Employers Filing Form W-2

Employers must complete Copy A for the SSA, furnish Copies B, C, and 2 to employees, keep Copy D, and file Copy 1 with state/local tax authorities if applicable. The filing must be accompanied by Form W-3 (Transmittal of Wage and Tax Statements), which summarizes all W-2s being filed. Electronic filing is required for employers filing 250 or more W-2s, though all employers are encouraged to e-file through the SSA's Business Services Online portal. IRS.gov

Common Mistakes and How to Avoid Them

Mistake #1: Incorrect or Missing Social Security Numbers

This is one of the most frequent errors and causes serious problems. The SSA will reject W-2s with missing or obviously incorrect SSNs. Employees should verify that their SSN on the W-2 matches their Social Security card exactly. If the SSN on your card doesn't match your current legal name (due to marriage, for example), request a corrected card from the SSA before tax season. Employers should verify SSNs through the SSA's online verification system before filing. IRS.gov

Mistake #2: Mismatched Wage and Tax Calculations

The SSA automatically rejects W-2s where Medicare wages (Box 5) are less than the sum of Social Security wages (Box 3) and Social Security tips (Box 7), since Medicare applies to all wages while Social Security has a cap. Another automatic rejection occurs when tax boxes show amounts but the corresponding wage boxes are zero. To avoid this, employers should use payroll software that automatically checks these relationships, and employees should verify that the math makes sense—if you see Social Security tax withheld, there should be Social Security wages reported.

Mistake #3: Incorrect Retirement Plan Checkbox

Box 13 contains a "Retirement plan" checkbox that should only be marked if you were an active participant in an employer retirement plan during 2019—even if just for one day. This checkbox is critical because it affects the deductibility of traditional IRA contributions. Many employers incorrectly check this box for employees who are merely eligible for a plan but haven't actually participated. Employees should review their plan participation records and ask for a correction if needed.

Mistake #4: Omitting or Incorrectly Reporting Box 12 Items

Box 12 can contain up to four different coded entries per W-2 (or unlimited codes if e-filed), and errors here are common. Employers sometimes use the wrong codes or forget to report required items like employer HSA contributions (code W) or section 409A deferrals. Employees should review the Box 12 code explanations carefully because some codes provide information only (like code DD for health coverage), while others require action on your tax return (like code Z for failed nonqualified deferred compensation, which triggers additional taxes).

Mistake #5: Late Delivery to Employees

Employers sometimes focus on the SSA filing deadline but forget that employees must receive their copies by January 31 as well. Delays in providing W-2s to employees can result in penalties of up to $280 per form. Employees who don't receive their W-2 timely may need to file their tax returns using Form 4852 (Substitute for Form W-2), which can delay refunds. Employers should mail or hand-deliver W-2s by mid-January to ensure timely receipt, and consider offering electronic delivery (with employee consent) for faster distribution.

Mistake #6: Cutting, Folding, or Stapling Paper Forms

If you're an employer filing paper Forms W-2, never cut apart the forms, fold them, or staple them together or to Form W-3. These forms are machine-read by the SSA, and physical alterations cause processing errors and rejections. Use the full, uncut sheets, and mail them flat in a large envelope. IRS.gov

What Happens After You File

For Employees

Once you receive your W-2 and use it to prepare your tax return, the form continues working behind the scenes. The wages and taxes reported on your W-2 get recorded in your Social Security earnings record, which determines your future retirement, disability, and survivors' benefits. This is why it's crucial that your W-2 is accurate—errors could reduce your eventual Social Security benefits. The SSA recommends keeping Copy C of your W-2 until you begin receiving Social Security benefits, just in case there's ever a question about your work record or earnings in a particular year. IRS.gov

The IRS uses your W-2 information to cross-check the income you report on your tax return. If the amounts don't match, you may receive a notice from the IRS asking for clarification or proposing changes to your return. This matching process usually occurs several months after you file your return.

For Employers

After filing Forms W-2 with the SSA by January 31, 2020, the SSA processes the information and shares relevant data with the IRS. The SSA will notify employers of any rejected forms due to errors like mismatched wage/tax calculations or invalid SSNs. Employers must correct and resubmit rejected forms, but should not mark them as "corrected" or "amended"—those terms are reserved for Form W-2c.

Employers who file late or with errors may face penalties. For 2019 returns (filed in 2020), the penalty structure was:

• $50 per form if corrected within 30 days of the due date (maximum $556,500)
• $110 per form if corrected by August 1 (maximum $1,669,500)
• $280 per form if corrected after August 1 or not corrected (maximum $3,339,000)
• Higher penalties apply for small businesses with lower maximum amounts
• Intentional disregard of filing requirements results in a minimum penalty of $560 per form with no maximum cap. IRS.gov

FAQs

Q1: I lost my W-2. Can I get another copy from the IRS?

No, the IRS doesn't provide copies of your W-2. You must first contact your employer and request a duplicate—they're required to provide one upon request. If your employer is out of business or unresponsive, you can request a wage and income transcript from the IRS by calling 800-908-9946 or using the online Get Transcript tool at IRS.gov. This transcript shows W-2 information the IRS received from employers, though it may not be available until mid-to-late March. Alternatively, you can file Form 4506, Request for Copy of Tax Return, to get an actual copy of your previously filed return with the W-2 attached, but this costs $43 and takes several weeks. IRS.gov

Q2: My employer won't give me my W-2. What can I do?

First, verify that your employer has your current mailing address. If it's past mid-February and you still haven't received your W-2 despite contacting your employer, call the IRS at 800-829-1040. The IRS will contact the employer on your behalf and request that they furnish the form to you. You'll need to provide the IRS with your employer's name, address, and EIN (if you know it), the dates you worked there, and an estimate of your wages and withholdings. If you still don't receive your W-2 by the tax filing deadline, you can file your return using Form 4852, Substitute for Form W-2 or 1099-R, along with your final paystub to estimate your income and withholding. IRS.gov

Q3: What's the difference between Box 1 and Box 3/Box 5 wages?

Box 1 reports your taxable wages for federal income tax purposes and includes most compensation but excludes pre-tax deductions like 401(k) contributions, health insurance premiums, and HSA contributions. Box 3 (Social Security wages) and Box 5 (Medicare wages) often show different amounts because they include some items that Box 1 excludes. For example, if you contributed $5,000 to your 401(k) and earned $50,000 in gross wages, Box 1 might show $45,000 (your taxable wages), but Boxes 3 and 5 would both show $50,000 because retirement contributions are subject to Social Security and Medicare taxes even though they reduce your income tax. Additionally, Box 3 can never exceed $132,900 for 2019 (the Social Security wage base), while Box 5 has no cap.

Q4: My W-2 shows an amount in Box 12 with code DD. Do I have to pay tax on this?

No. Code DD in Box 12 reports the total cost of employer-sponsored health coverage, but this amount is purely informational and is not taxable. The IRS required this reporting to provide transparency about the value of your health benefits. You don't need to report code DD anywhere on your tax return, and it won't increase your tax bill. IRS.gov

Q5: I worked two jobs in 2019 and too much Social Security tax was withheld. How do I get it back?

If you worked for multiple employers during 2019 and total Social Security and Tier 1 Railroad Retirement (RRTA) taxes withheld exceeded $8,239.80 (which happens if your combined Box 3 wages from all employers exceeded $132,900), you can claim a credit for the excess on your Form 1040. You don't need to request refunds from your employers—the IRS will refund the excess when you file your return. Each employer was required to withhold Social Security tax on your wages up to the limit; they couldn't account for what other employers withheld. Your tax software should automatically calculate this credit, or you can manually calculate it using the instructions in IRS Publication 505. IRS.gov

Q6: Can I file my tax return before I receive my W-2?

Technically, no. You shouldn't file your return until you have all your W-2s, because the information must be accurate. If you absolutely must file before receiving a W-2 (for example, if you're facing extreme financial hardship and need your refund urgently), you can file using Form 4852 as a substitute after making diligent efforts to obtain the W-2. However, using Form 4852 will likely delay your refund because the IRS will need to verify your income with the employer. It's almost always better to wait until you receive the actual W-2.

Q7: My W-2 has the wrong name or address. Will this cause problems with my tax return?

If your name on the W-2 doesn't exactly match the name on your Social Security card, it could cause your return to be rejected or delayed, especially if you're e-filing. Contact your employer immediately to request a corrected W-2c with the proper name. If you've legally changed your name (through marriage, divorce, or court order) but haven't updated your Social Security card, you should do so by visiting SSA.gov or calling 800-772-1213. An incorrect address is less critical for tax filing purposes but should still be corrected to ensure you receive any IRS correspondence. You can correct your address directly with the IRS by filing Form 8822, Change of Address. IRS.gov