Form W-2 (2022 Tax Year) Paper-Filing Checklist
Purpose and Form Requirements
Form W-2 reports wages, withheld taxes, and retirement plan participation for each employee during the 2022 calendar year. Employers must complete this form for every employee who received wages subject to Social Security, Medicare, or federal income tax withholding during 2022.
The form documents compensation, tax withholding, and benefit information that employees use to prepare their individual income tax returns. Social Security wage base limits and Medicare thresholds are specific to the 2022 tax year and differ from other years.
Obtaining Forms and Copy Requirements
You may use official IRS scannable Copy A forms ordered through IRS Online Ordering for Information Returns or approved substitute Copy A forms that meet the technical specifications outlined in Publication 1141. Substitute forms must be exact replicas that meet all requirements for paper quality, ink specifications, and format dimensions.
Electronic filing through the Social Security Administration's W-2 Online service is strongly encouraged and eliminates the need for scannable paper forms. Approved substitute forms provide flexibility for employers who process large volumes of wage statements while maintaining compatibility with Social Security Administration scanning equipment.
Employee Identification Verification
Verify the employee's Social Security number matches Social Security Administration records exactly before completing Form W-2. The employee's name on Form W-2 must match the name shown on their Social Security card to prevent processing delays and rejection by the Social Security Administration.
When discrepancies exist between the employee's current name and the name on their Social Security card, advise the employee to request a corrected card from the Social Security Administration before the January 31 filing deadline. Accurate Social Security number and name matching ensures proper crediting of wages and taxes to employee earnings records.
Wage and Federal Tax Withholding
Enter total wages, tips, and other compensation subject to federal income tax withholding in Box 1. Include all taxable wages, bonuses, commissions, taxable fringe benefits, and tips reported by the employee in this amount.
Box 2 reports the total federal income tax withheld from the employee's wages during 2022 under Internal Revenue Code Section 3402. Cross-reference payroll records to confirm Box 2 totals match federal withholding tables and any supplemental withholding applicable to 2022 wages.
Social Security Wage and Tax Reporting
Calculate and enter Box 3 using the 2022 Social Security wage base threshold established by the Social Security Administration. The wage base limit represents the maximum amount of wages subject to Social Security tax for the calendar year.
Box 4 reports Social Security tax withheld at 6.2 percent of Box 3 wages. Verify that the total Social Security tax withheld does not exceed the maximum allowable for 2022 when the employee worked for multiple employers during the year.
Medicare Wage and Tax Calculation
Enter all wages and tips subject to Medicare tax in Box 5 without any wage base limitation. Box 6 reports Medicare tax withheld at 1.45 percent of all Medicare wages plus Additional Medicare Tax when applicable.
Employers must withhold Additional Medicare Tax of 0.9 percent on wages paid in excess of $200,000 in a calendar year without regard to the employee's filing status. The employee's actual Additional Medicare Tax liability is calculated on Form 8959. It depends on filing status, with thresholds of $250,000 for married filing jointly, $125,000 for married filing separately, and $200,000 for all other filing statuses.
Tips and Allocated Amounts
Box 7 reports the Social Security tips the employee reported to you during 2022. Box 8 shows the allocated tips that you assigned to the employee under the large food or beverage establishment rules.
Allocated tips do not appear in Box 1 and are not subject to withholding at the time of allocation. Employees must file Form 4137 with their 2022 return to reconcile actual tips received versus allocated tips and pay any unreported Social Security and Medicare taxes on these amounts.
Box 12 Code Reporting
Report applicable Box 12 codes for elective deferrals, designated Roth contributions, and other compensation items:
- Code D: Elective deferrals to 401(k) plans
- Code E: Elective deferrals to 403(b) plans
- Code F: Elective deferrals to 408(k)(6) SEP plans
- Code S: Employee salary reduction contributions to SIMPLE plans
- Code AA: Designated Roth contributions under 401(k) plans
- Code BB: Designated Roth contributions under 403(b) plans
- Code EE: Designated Roth contributions under governmental 457(b) plans
- Code GG: Income from qualified equity grants under section 83(i)
- Code HH: Aggregate deferrals under section 83(i) as of year-end
The combined limit for elective deferrals under codes D, E, F, and S is $20,500 for 2022. Employees age 50 or older may contribute an additional $6,500 as catch-up contributions, bringing their total limit to $27,000 for 2022.
Codes GG and HH report qualified equity grant income and deferrals under section 83(i) when employees made these elections during the year.
Retirement Plan Indicator
Check the retirement plan box in Box 13 when the employee participated in or was eligible for an employer-sponsored retirement plan during any part of 2022. This designation affects the employee's ability to deduct traditional IRA contributions on their tax return.
The retirement plan indicator must be marked regardless of whether the employee made elective deferrals or received employer contributions during the year. Employees covered by workplace retirement plans may face income limitations on their IRA deduction eligibility as described in Publication 590-A.
Distribution and Filing Deadlines
Furnish Copies B, C, and 2 to each employee by January 31, 2023. This statutory deadline applies to all employers, and failure to meet it triggers penalty liability under the 2022 penalty framework.
File Copy A with Form W-3 to the Social Security Administration by January 31, 2023, using official scannable forms or approved substitute forms that meet specifications. Electronic filing via the Social Security Administration's W-2 Online service is optional and eliminates the separate Form W-3 filing requirement for 2022.
Recordkeeping Requirements
Retain Copy D and all supporting payroll documentation for at least four years after the due date of the employment tax return or the date the tax was paid, whichever is later. Maintain detailed payroll records that substantiate all wages, tips, tax withholding, and benefits reported on each Form W-2.
These records support the amounts you reported and provide necessary documentation during audits or examinations. Proper recordkeeping protects both employer and employee interests by ensuring accurate reporting and enabling the correction of any discrepancies that arise during the retention period.
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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.
