2025 Form W-2 Instructions

Sep 19, 2026

2025 Form W-2 Instructions guide employees on whether they must file a tax return and how specific W-2 items are used on Form 1040, including possible eligibility for the Earned Income Tax Credit (EITC) based on adjusted gross income, family size, and investment income limits. It explains protections related to the SSN display, correction steps for incorrect name/SSN/address, and details for major boxes such as wages, withholding, Medicare tax components, tips reporting via Form 4137, dependent care benefits, and the purpose of reporting employer-sponsored health coverage codes in box 12.

LanguageEnglish

CategoryForms

FormatPDF

Pages4

Reading Time2 min

AccessFree to download

Notice to Employee

Earned income tax credit (EITC)

Employee’s social security number (SSN)

Corrections

Instructions for Employee

Box 1 - Wages

Box 2 - Federal income tax withheld

Box 5 - Other reporting and Form 8959

Box 6 - Medicare tax

Box 8 - Allocated tips and Form 4137

Box 10 - Dependent care benefits and Form 2441

Box 11 - Deferred compensation rules

Box 12 - Code explanations and limits

2025 Form W-2 Instructions Future developments. For the latest information about developments related to Form W-2, such as legislation enacted after it was published, go [to](to www.irs.gov/FormW2)[ ](to www.irs.gov/FormW2)[www.irs.gov/FormW2](to www.irs.gov/FormW2) . Notice to Employee Do you have to file? Refer to the Form 1040 instructions to determine if you are required to file a tax return . Even if you don’t have to file a tax return, you may be eligible for a refund if box 2 shows an amount or if you are eligible for any credit. Earned income tax credit (EITC) . You may be able to take the EITC for 2025 if your adjusted gross income (AGI) is less than a certain amount. The amount of the credit is based on income and family size . Workers without children could qualify for a smaller credit. You and any qualifying children must have valid social security numbers (SSNs) . You can’t take the EITC if your investment income is more than the specified amount for 2025 or if income is earned for services provided while you were an inmate at a penal institution . For 2025 income limits and more information, [visit](visit www.irs.gov/EITC. See)[ ](visit www.irs.gov/EITC. See)[www.irs.gov/EITC](visit www.irs.gov/EITC. See)[. See](visit www.irs.gov/EITC. See) also Pub. 596. Any EIC that is more than your tax liability is refunded to you, but only if you file a tax return. Employee’s social security number (SSN) . For your protection, this form may show only the last four digits of your SSN. However, your employer has reported your complete SSN to the IRSand the Social Security Administration (SSA) . Clergy and religious workers. If you aren’t subject to social security and Medicare taxes, see Pub. 517. Corrections. If your name, SSN, or address is incorrect, correct Copies B, C, and 2 and ask your employer to correct your employment record. Be sure to ask the employer to file Form W-2c, Corrected Wage and Tax Statement, with the Social Security Administration (SSA) to correct any name, SSN, or money amount error reported to the SSA on Form W-2. Be sure to get your copies of Form W-2c from your employer for all corrections made so you may file them with your tax return . If your name and SSN are correct but aren’t the same as shown on your social security card, you should ask for a new card that displays your correct name at any SSA office or by calling 800-772-1213. You also may visit the SSA website [at](at www.SSA.gov)[ ](at www.SSA.gov)[www.SSA.gov](at www.SSA.gov). Cost of employer-sponsored health coverage (if such cost is provided by the employer) . The reporting in box 12, using code DD, of the cost of employer-sponsored health coverage is foryour information only. The amount reported with code DD is not taxable. Credit for excess taxes. If you had more than one employer in 2025 and more than $10,918.20 in social security and/or Tier 1 railroad retirement (RRTA) taxes were withheld, you may be able to claim a credit for the excess against your federal income tax . See the Form 1040 instructions. Instructions for Employee Box 1. Enter this amount on the wages line of your tax return . Box 2. Enter this amount on the federal income tax withheld line of your tax return . Box 5. You may be required to report this amount on Form 8959. See the Form 1040 instructions to determine if you are required to complete Form 8959. Box 6. This amount includes the 1.45% Medicare Tax withheld on all Medicare wages and tips shown in box 5, as well as the 0.9% Additional Medicare Tax on any of those Medicare wages and tips above $200,000 . Box 8. This amount is not included in box 1, 3, 5, or 7. For information on how to report tips on your tax return, see the Form 1040 instructions . You must file Form 4137 with your income tax return to report at least the allocated tip amount unless you can prove with adequate records that you received a smaller amount. If you have records that show the actual amount of tips yo

FAQs

When must an employee file a tax return, and can they still get a refund without filing?

An employee should refer to the Form 1040 instructions to determine whether filing is required. Even if no tax return is required, a refund may be possible if box 2 shows an amount or if the employee qualifies for a credit.

What are the key requirements to claim the 2025 Earned Income Tax Credit (EITC)?

EITC eligibility depends on adjusted gross income (AGI), family size, and investment income limits. Workers without children may qualify for a smaller credit, and both the employee and any qualifying children must have valid SSNs.

How should an employee report allocated tips shown on Form W-2?

To report at least the allocated tip amount, the employee generally must file Form 4137 with the income tax return. If records show the actual tips received, the employee should report the actual amount even if it differs from the allocated tips.

Sep 19, 2026

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