2019 Form W-2 Checklist
Wage and Tax Statement
Form W-2 reports 2019 wages, withheld taxes, and retirement plan participation to employees and the Social Security Administration for accurate tax filing and benefits verification. The 2019 tax year reflects specific elective deferral limits, with $19,000 for 401(k), 403(b), and most section 457(b) plans for standard contributions.
Employees age 50 and older may contribute an additional $6,000 catch-up contribution to these plans, bringing their total allowable deferral to $25,000 for the year. SIMPLE plans cap deferrals at $13,000 with a $3,000 catch-up contribution for eligible participants who meet the age requirement.
Employee and Employer Identification Requirements
Verify that the employee's Social Security number and employer EIN are correctly entered in boxes (a) and (b) to match Social Security Administration records exactly. Incorrect or mismatched numbers may delay benefits verification and trigger correction filing via Form W-2c by the employer with the SSA.
Enter total 2019 wages, tips, and other compensation in Box 1, ensuring this matches Box 3 Social Security wages unless compensation exceeds the wage base limit. Calculate and enter federal income tax withheld in Box 2, verifying withholding reflects 2019 tax tables and any employee Form W-4 changes submitted during the year.
Social Security and Medicare Wage Reporting
Report social security wages in Box 3, capping the amount at the 2019 Social Security wage base of $132,900 for each employee, regardless of actual compensation. Amounts exceeding this statutory threshold are not subject to Social Security tax but remain subject to Medicare tax reported in Box 5 without limitation.
Enter Social Security tax withheld in Box 4 at the 2019 employee rate of 6.2 percent on wages up to the Social Security wage base. Ensure the cumulative Social Security tax from all employers does not exceed the 2019 maximum of $8,239.80, as employees may claim a credit for excess withholding.
Report total Medicare wages and tips in Box 5, including all compensation subject to Medicare tax without any wage base limit throughout the calendar year. Employers must withhold the 0.9 percent Additional Medicare Tax on wages exceeding $200,000 in a calendar year, regardless of the employee's filing status or marital situation.
Enter total Medicare tax withheld in Box 6, which includes the 1.45 percent employee Medicare tax withheld on all Box 5 wages plus any Additional Medicare Tax withheld. The employee may owe additional tax on Form 8959 based on filing status thresholds of $250,000 for married filing jointly, $125,000 for married filing separately, and $200,000 for all other taxpayers.
Tips and Dependent Care Benefits
Report allocated tips in Box 8 if the employee works in a tipped occupation and the employer allocated tips according to IRS requirements based on establishment receipts. The employee must file Form 4137 to report allocated tips and ensure Social Security credit for tip income on their individual tax return for the year.
Report dependent care benefits in Box 10, and if amounts exceed $5,000, include the excess in Box 1 as taxable wages subject to federal income tax withholding. The employee must file Form 2441 to compute taxable and nontaxable portions of dependent care assistance received during the year for qualifying dependent care expenses.
Retirement Plan Deferrals and Reporting
Elective Deferral Limits for 2019
- The 401(k) and 403(b) elective deferral limit for 2019 is $19,000 per employee.
- Employees age 50 and older may defer an additional $6,000 catch-up contribution.
- SIMPLE plan elective deferral limit for 2019 is $13,000 with a $3,000 catch-up contribution.
- The 403(b) plan with the 15-year rule allows up to $22,000 in total deferrals for qualifying participants.
Identify elective deferrals under Box 12 codes D through H, S, Y, AA, BB, and EE when reporting retirement plan contributions made by employees during the year. Confirm combined deferrals do not exceed the applicable limit based on the plan type and employee age to avoid excess contribution penalties and potential disqualification issues.
Mark Box 13 if the employee participated in a retirement plan during 2019, as this affects the employee's ability to deduct traditional IRA contributions on their tax return. The retirement plan checkbox signals potential limitations on IRA deductions under income phase-out rules for the tax year, based on modified adjusted gross income thresholds.
Filing Deadlines and Correction Procedures
File Copies A with Form W-3 to the Social Security Administration by January 31, 2020, meeting the mandatory deadline for both paper and electronic filing methods. Furnish Copies B, C, and 2 to each employee by the same date to allow proper tax return preparation and state filing as required.
Retain Copy D for employer records for a minimum of four years from the filing date for audit purposes and employment verification requests. Form W-2c must be filed by the employer with the SSA when corrections are needed to previously filed Forms W-2 due to errors in wages, taxes, or identification information.
The employer must also furnish corrected copies to the affected employee when filing Form W-2c with the Social Security Administration to ensure accurate tax reporting. Employees use the corrected Form W-2c when filing their tax returns, but do not file the W-2c itself with the IRS or attach it to returns.
The employer bears responsibility for ensuring the accuracy of all wage and tax information reported on Form W-2 for compliance with federal reporting requirements. Corrections must be made promptly to prevent delays in employee tax filing and benefits verification by the Social Security Administration and to avoid potential penalties.
Additional Medicare Tax Withholding Rules
Employers must withhold the 0.9 percent Additional Medicare Tax on wages exceeding $200,000 in a calendar year, regardless of the employee's filing status or marital situation. The $200,000 threshold applies uniformly to all employees for employer withholding purposes without regard to marital status, filing method, or household income considerations.
Employees exceeding the filing status thresholds of $200,000 for single filers, $250,000 for married filing jointly, or $125,000 for married filing separately must file Form 8959 with their returns. The Additional Medicare Tax remains imposed only on the employee, and there is no employer share of this tax or matching contribution requirement.
Year-Specific Requirements for 2019
The 2019 Social Security wage base is $132,900, and Box 3 Social Security wages cannot exceed this amount for any employee during the calendar year. Box 4 Social Security tax cannot exceed $8,239.80 per employee for the calendar year, based on the 6.2 percent rate applied to the wage base.
Box 12 code DD for cost of employer-sponsored health coverage remains information-only and not taxable, following prior year guidance with no substantive change to 2019 instructions. All reporting requirements remain consistent with established IRS procedures for accurate wage and tax statement preparation, filing, and furnishing to employees and government agencies.
Need Help With Your Tax Filing?
If you’re missing tax documents or want to ensure the numbers you enter match IRS records, we can help.
We offer:
- Full IRS transcript retrieval (Wage & Income + Account)
- Professional tax form review
- Preparation & filing support
- Tax relief options if you owe the IRS
Call now before filing: (888) 260-9441
Fast transcript pull available
This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance.
