Form W-2 Wage and Tax Statement 2022: A Complete Guide

What Form W-2 Is For

Form W-2, the Wage and Tax Statement, is the document your employer must provide to report how much money you earned and how much tax was withheld from your paycheck during 2022. Think of it as a year-end report card for your wages and taxes. Employers must file a copy with the Social Security Administration (SSA) and provide copies to their employees by January 31, 2023.

Your W-2 shows your gross wages, federal income tax withheld, Social Security tax, Medicare tax, and state/local taxes. This information is critical because you'll need it to file your income tax return. The SSA also uses W-2 data to calculate your future Social Security and Medicare benefits, so accuracy matters for your retirement.

Employers must issue a W-2 for any employee if they: (1) withheld any income, Social Security, or Medicare tax from wages regardless of amount; (2) would have had to withhold income tax if the employee claimed no more than one withholding allowance; or (3) paid $600 or more in wages even if no taxes were withheld. IRS.gov

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

Late Forms: If you don't receive your W-2 by mid-February 2023, first contact your employer directly to request it. If you still haven't received it by the end of February, you can call the IRS at 800-829-1040. The IRS will contact your employer and send them a letter requesting that they provide you with a corrected form within ten days. The IRS will also mail you Form 4852 (Substitute for Form W-2) with instructions so you can estimate your wages and file your return on time.

Amended/Corrected Forms: If your W-2 contains errors—such as wrong income amounts, incorrect Social Security numbers, or mistaken withholding figures—your employer must issue Form W-2c (Corrected Wage and Tax Statement). Contact your employer immediately when you spot an error. If they refuse to correct it by the end of February, call the IRS to initiate a W-2 complaint.

If you already filed your tax return using incorrect information and later receive a corrected W-2, you must file Form 1040-X (Amended U.S. Individual Income Tax Return) if the corrected amounts differ from what you originally reported. IRS.gov

Key Rules or Details for 2022

For tax year 2022, several important rules apply to Form W-2:

• Filing Deadline: Employers must file Form W-2 with the SSA and furnish copies to employees by January 31, 2023. This single deadline applies whether filing electronically or on paper.
• Electronic Filing Requirement: Employers who file 250 or more W-2 forms must file electronically. Paper filing when e-filing is required results in penalties. Extensions of time are granted only in extraordinary circumstances or catastrophes—they are not automatic.
• Additional Medicare Tax: Employers must withhold an additional 0.9% Medicare tax on wages exceeding $200,000 in a calendar year. Once an employee's wages cross this threshold, employers continue withholding the additional tax through year-end.
• Social Security Number Requirements: Employers may truncate (mask) the first five digits of employee Social Security numbers on employee copies (e.g., *--1234), but they must never truncate SSNs on Copy A filed with the SSA. Employer Identification Numbers (EINs) can never be truncated on any form.
• Recordkeeping: Employers must keep copies of Form W-2 and supporting payroll records for at least four years after the due date or payment date of the tax, whichever is later. IRS.gov

Step-by-Step (High Level)

For Employers

Gather Annual Payroll Data

Compile total wages, tips, federal/state/local taxes withheld, Social Security and Medicare wages and taxes, retirement plan contributions, and fringe benefits for each employee.

Prepare Forms W-2

Use official IRS forms, approved substitutes, or the SSA's Business Services Online (BSO) platform. Complete all required boxes including employee information (name, SSN, address), employer information (name, EIN, address), and wage/tax data.

Issue Copies to Employees

Provide Copies B, C, and 2 to employees by January 31, 2023. If employment ended before December 31, 2022, you may provide copies any time after termination but no later than January 31.

File with SSA

Submit Copy A of all W-2 forms along with Form W-3 (Transmittal of Wage and Tax Statements) to the SSA by January 31, 2023. File electronically if you have 250 or more forms.

File with State/Local Agencies

Send Copy 1 to applicable state, city, or local tax departments as required by those jurisdictions.

For Employees

Receive Your W-2

Your employer should provide your W-2 by January 31. Check it immediately for accuracy—verify your name, SSN, wages, and withholding amounts against your final pay stub.

Report Errors

If you find mistakes, contact your employer right away. If they don't correct it by late February, contact the IRS.

Use It to File Your Tax Return

Enter the information from your W-2 when filing your Form 1040 or other individual income tax return. Keep your W-2 with your tax records for at least four years. IRS.gov

Common Mistakes and How to Avoid Them

Formatting Errors

• Downloading Copy A from IRS.gov: Never print Copy A from the IRS website to file with the SSA—only official red-ink forms or approved substitutes are accepted. Use the SSA's electronic filing system instead.
• Omitting decimals and cents: Always include decimal points and cents (e.g., $45,250.75, not $45250).
• Poor print quality: Use only black ink in 12-point Courier font. Light or colored ink causes scanning problems.
• Cutting, folding, or stapling: Send forms flat without staples, folds, or tears.

Data Entry Errors

• Wrong identification numbers: Double-check that the employer's EIN (not the employee's SSN) appears in box b. Verify employee SSNs carefully.
• Name formatting mistakes: Enter first name and middle initial in the first box, surname in the second box, and suffix (Jr., Sr.) in the optional third box.
• Adding dollar signs: Don't add "$" symbols to amount boxes on Copy A—they're not required and cause scanning issues.

Reporting Errors

• Incorrectly checking "Retirement plan": Only check box 13 if the employee was an active participant in an employer-sponsored retirement plan during the year.
• Medicare wages less than Social Security wages: Medicare wages should generally equal or exceed Social Security wages plus tips. Discrepancies trigger SSA rejections.

How to Avoid Mistakes

Use payroll software that's updated for the current tax year, verify employee information at hire and annually, reconcile W-2 totals with quarterly employment tax returns (Form 941, 943, or 944), and consider e-filing through the SSA's Business Services Online system which performs automatic error checking. IRS.gov

What Happens After You File

Employer Side

Once you file Forms W-2 with the SSA, the SSA processes the wage information and shares relevant tax data with the IRS. The SSA uses this information to maintain accurate earnings records for Social Security and Medicare benefit calculations. The IRS uses it to verify taxpayers' income tax returns.

If the SSA detects errors during processing—such as mismatched names and Social Security numbers or mathematical inconsistencies—they'll notify you via email or postal mail to correct and resubmit the forms. You must keep all W-2 records and supporting documents for at least four years in case of IRS audits or employee inquiries.

Employee Side

After receiving your W-2, you use it to prepare and file your individual income tax return (typically Form 1040). The IRS matches the income and withholding you report against the W-2 data your employer filed. Discrepancies can delay refunds or trigger IRS inquiries.

The wage information on your W-2 also becomes part of your permanent Social Security earnings record. You can verify this by checking with the SSA after September 30 of the following year. Accurate W-2 reporting ensures you receive proper Social Security and Medicare benefits when you retire or become disabled.

If you filed your return using Form 4852 (substitute W-2), and you later receive the actual W-2 with different amounts, you must file Form 1040-X to amend your return. IRS.gov

FAQs

1. What penalties apply if employers file W-2 forms late?

For forms due after December 31, 2022, the penalties are: $50 per form if filed correctly within 30 days (maximum $588,500/year, $206,000 for small businesses); $110 per form if filed 31+ days late but by August 1 (maximum $1,766,000/year, $588,500 for small businesses); $290 per form if filed after August 1 or not filed at all (maximum $3,532,500/year, $1,177,500 for small businesses). For intentional disregard, penalties start at $580 per form with no maximum. These penalties also apply to failing to furnish correct forms to employees on time. IRS.gov

2. Can I get an extension to file Form W-2?

Extensions are not automatic and are granted only in extraordinary circumstances like natural disasters or catastrophes. You must file Form 8809 (Application for Extension of Time) before the January 31 deadline, explaining why you need more time. If approved, you receive only 30 additional days—no further extensions are allowed. Even with a filing extension, you must still provide W-2 copies to employees by January 31 unless you obtain a separate extension for that requirement. IRS.gov

3. What if my employer refuses to give me a corrected W-2?

First, contact your employer and request correction in writing. If they don't respond by the end of February, call the IRS at 800-829-1040 to initiate a W-2 complaint. The IRS will send your employer a letter demanding they provide a corrected W-2 within ten days. The IRS will also send you Form 4852 so you can file your tax return with estimated amounts if the corrected W-2 doesn't arrive in time. IRS.gov

4. Do I need to attach my W-2 to my tax return?

If you e-file your return, you don't attach your W-2—just enter the information from it. If you file a paper return, attach Copy B of your W-2 to the front of Form 1040. Either way, keep all copies of your W-2 with your tax records for at least four years. IRS.gov

5. What's the difference between W-2 wages in box 1 and Social Security wages in box 3?

Box 1 shows wages subject to federal income tax. Box 3 shows wages subject to Social Security tax. These amounts can differ because some items—like pre-tax health insurance premiums, 401(k) contributions, and flexible spending accounts—reduce taxable wages in box 1 but are still subject to Social Security and Medicare taxes (boxes 3 and 5). IRS.gov

6. My employer went out of business—how do I get my W-2?

Contact the business owner, the bankruptcy trustee (if applicable), or the payroll company the employer used. If unsuccessful by late February, call the IRS at 800-829-1040. Provide your name, SSN, address, employment dates, and an estimate of wages earned. The IRS will help you file using Form 4852. Keep pay stubs as documentation for your estimated amounts. IRS.gov

7. Can employers file Form W-2 electronically?

Yes. The SSA strongly encourages electronic filing through its Business Services Online (BSO) platform. Electronic filing is required for employers with 250 or more W-2 forms. E-filing offers faster processing, automatic error checking, instant confirmation, and the ability to save and reuse templates. Employers can create W-2 forms online (up to 50 at a time) or upload wage files for larger batches. IRS.gov

For More Information

• IRS Form W-2 Information: IRS.gov/FormW2
• IRS Assistance: 800-829-1040

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