[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-302014-105":53,"doc-detail-302014-en":118},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":111,"head_meta":113,"extra_data":115,"updated_unix":117},105,"en","2025-w-2-instructions","2025 W-2 Instructions","","2025 W-2 instructions explain key actions for employees, including whether filing is required and how eligibility for refunds such as the Earned Income Tax Credit (EITC) depends on adjusted gross income, income limits, and family size. Guidance covers protecting the confidentiality of Social Security numbers, correcting errors with Forms W-2c, and special reporting items such as EITC refund conditions, employer health coverage in Box 12, and credits for excess taxes and railroad retirement taxes.",{"@graph":63,"@context":110},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/2025-w-2-instructions/302014/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/2025-w-2-instructions/302014.png","ImageObject",442,249,{"name":88,"@type":89},"Eliana","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-26","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":9},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104],{"name":105,"@type":106,"acceptedAnswer":107},"What should an employee do if their name, SSN, or address is incorrect on Form W-2?","Question",{"text":108,"@type":109},"Employees should correct Copies B, C, and 2 and ask the employer to file Form W-2c with the SSA for corrections. If the name and SSN do not match the Social Security card, the employee should request a new card through SSA or by calling 800-772-1213.","Answer","https://schema.org",{"og:url":78,"og:type":112,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":114,"canonical":78},"index,follow",{"doc_id":116,"site_id":56},302014,1790440641,{"code":4,"msg":5,"data":119},{"doc_id":116,"user_id":120,"nickname":88,"user_avatar":121,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":122,"file_id":123,"file_url":124,"file_type":125,"file_size":126,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":79,"language":127,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":128,"faqs":129,"seo_title":130,"seo_description":61,"update_tm":131,"read_time":73},4398048949847,"https://ap-avatar.wpscdn.com/avatar/400002536579ef2da7f?_k=1778318612642679267","2025 W-2 Instructions  \nVisit the IRS website for the latest information about developments related to Form W-2, such as legislation enacted after it was published.  \nNotice to Employee  \nDo you have to file? Refer to the Form 1040 instructions to determine if you are required to file a tax return. Even if you do not 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.  \nEarned 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 cannot 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 [irs.gov/EITC](irs.gov/EITC or IRS Publication)[ or IRS Publication](irs.gov/EITC or IRS Publication)  \n[596.](596. Any EITC that is more than your tax liability is refunded to you)[ Any EITC that is more than your tax liability is refunded to you](596. Any EITC that is more than your tax liability is refunded to you), [but only if you](but only if you) file a tax return.  \nEmployee’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 IRS and the Social Security Administration (SSA) .  \nClergy and religious workers. If you are not subject to social security and Medicare taxes, see Pub. 517.  \nCorrections. 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 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 are not 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 may also visit the SSA website at [ssa.gov](ssa.gov).  \nCost 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 for your information only. The amount reported with code DD is not taxable.  \nCredit 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. If you had more than one railroad employer and more than $6,409.20 in Tier 2 RRTA tax was withheld, you may be able to claim arefund on Form 843. (See also Instructions for Employee on the back of Copy C.)  \nInstructions for Employee  \nBox 1. Enter this amount on the wages line of your tax return.  \nBox 2. Enter this amount on the federal income tax withheld line of your tax return.  \nBox 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.  \nBox 6. This amount includes the 1.45% Medicare tax withheld on all Medicare wages and tips shown inbox 5, as well as the 0.9% Additional Medicare Tax on any of those Medicare wages and tips above $200,000.  \nBox 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 c","cbCailHxpyf3cabn","https://ap.wps.com/l/cbCailHxpyf3cabn","pdf",182912,"English","# Notice to Employee\n## Do you have to file?\n# Earned income tax credit (EITC)\n## Eligibility conditions and limits\n# Employee’s social security number (SSN)\n# Clergy and religious workers\n# Corrections and Form W-2c\n# Cost of employer-sponsored health coverage (Box 12, code DD)\n# Credit for excess taxes\n# Instructions for Employee (Boxes 1, 2, 5, 6, 8, 10, 11, 12)","[{\"question\":\"What should an employee do if their name, SSN, or address is incorrect on Form W-2?\",\"answer\":\"Employees should correct Copies B, C, and 2 and ask the employer to file Form W-2c with the SSA for corrections. If the name and SSN do not match the Social Security card, the employee should request a new card through SSA or by calling 800-772-1213.\"}]","2025 W-2 Instructions | PDF",1789788106]