General Instructions for Forms W-2 and W-3 - DRAFT IRS and OMB Use Only

Sep 19, 2026

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Draft IRS instructions for Forms W-2 and W-3, including related forms W-2AS, W-2CM, W-2GU, W-2VI, W-3SS, W-2c, and W-3c. Provides section references, a contents overview, and key guidance on future developments, what’s new, reminders, and where to obtain forms and publications. Covers common errors, general reporting instructions, special reporting situations, penalties, and specific instructions for W-2 and W-3, plus special situations and example/reference charts. Includes updates affecting wage reporting thresholds, box revisions, and PFML Act wage treatment.

LanguageEnglish

CategoryLetters

FormatPDF

Pages37

Reading Time13 min

AccessFree to download

Contents Page

Future Developments

What’s New

Reminders

Need Help?

How To Get Forms and Publications

Common Errors on Forms W-2

General Instructions for Forms W-2 and W-3

Special Reporting Situations for Form W-2

Penalties

Specific Instructions for Form W-2

Specific Instructions for Form W-3

General Instructions for Forms W-2c and W-3c

Special Situations for Forms W-2c and W-3c

Specific Instructions for Form W-2c

Specific Instructions for Form W-3c

Form W-2 Reference Guide for Box 12 Codes

Form W-2 Box 13 Retirement Plan Checkbox Decision Chart

Nonqualified Deferred Compensation Reporting Example Chart

Index

Note: The draft you are looking for begins on the next page. Caution: DRAFT—NOT FOR FILING This is an early release draft of an IRS tax form, instructions, or publication, which the IRS is providing for your information. Do not file draft forms. We incorporate all significant changes to forms posted with this coversheet. However, unexpected issues occasionally arise, or legislation is passed—in this case, we will post a new draft of the form to alert users that changes were made to the previously posted draft. Thus, there are never any changes to the last posted draft of a form and the final revision of the form. Forms and instructions are subject to OMB approval before they can be officially released, so we post drafts of them until they are approved. Drafts of instructions and pubs usually have some additional changes before their final release. Early release drafts are at [IRS.gov/DraftForms](IRS.gov/DraftForms and)[ and](IRS.gov/DraftForms and) remain there after the final release is posted at [IRS.gov/LatestForms](IRS.gov/LatestForms. Also see)[. Also see](IRS.gov/LatestForms. Also see) [IRS.gov/Forms](IRS.gov/Forms). Most forms and publications have a page on [IRS.gov:](IRS.gov:) [IRS.gov/Form1040](IRS.gov/Form1040 for)[ for](IRS.gov/Form1040 for)[ ](IRS.gov/Form1040 for)Form 1040; [IRS.gov/Pub501](IRS.gov/Pub501) for Pub. 501; [IRS.gov/W4](IRS.gov/W4 for Form W-4)[ for Form W-4](IRS.gov/W4 for Form W-4); and [IRS.gov/ScheduleA](IRS.gov/ScheduleA for Schedule A)[ for Schedule A](IRS.gov/ScheduleA for Schedule A) (Form 1040), for example, and similarly for other forms, pubs, and schedules for Form 1040. When typing in a link, type it into the address bar of your browser, not a Search box on [IRS.gov](IRS.gov). If you wish, you can submit comments to the IRS about draft or final forms, instructions, or pubs at [IRS.gov/FormsComments](IRS.gov/FormsComments. Include)[. Include](IRS.gov/FormsComments. Include) “NTF” followed by the form or pub number (for example, “NTF1040”,“NTFW4”, “NTF501”, etc. ) in the body of the message to route your message properly. We cannot respond to all comments due to the high volume we receive and may not be able to consider many suggestions until the subsequent revision of the product, but we will review each “NTF”message. If you have comments on reducing paperwork and respondent (filer) burden, with respect to draft or final forms, please respond to the relevant information collection through the Federal Register process; for more info, click here. DRAFT 2026TREASURY/IRS AND OMB USE ONLY DRAFT General Instructions for Forms W-2 and W-3 (Including Forms W-2AS, W-2CM, W-2GU, W-2VI, W-3SS, W-2c, and W-3c) Section references are to the Internal Revenue Code unless otherwise noted. Contents Page Future Developments ........................ 1 What’s New ............................... 1 Reminders ................................ 2 Need Help? ............................... 5 How To Get Forms and Publications .............. 6 Common Errors on Forms W-2 ................. 6 General Instructions for Forms W-2 and W-3 ........ 6 Special Reporting Situations for Form W-2 ......... 8 Penalties ................................ 15 Specific Instructions for Form W-2 .............. 16 Specific Instructions for Form W-3 .............. 24 General Instructions for Forms W-2c and W-3c ..... 27 Special Situations for Forms W-2c and W-3c ...... 27 Specific Instructions for Form W-2c ............. 29 Specific Instructions for Form W-3c ............. 30 Form W-2 Reference Guide for Box 12 Codes ..... 32 Form W-2 Box 13 Retirement Plan Checkbox Decision Chart ......................... 32 Nonqualified Deferred Compensation Reporting Example Chart ......................... 33 Index ................................... 35 Future Developments For the latest information about developments related to Forms W-2 and W-3 and their instructions, such as legislation e

FAQs

Is this draft form guidance available for filing?

No. The document is labeled as a draft and instructs users not to file draft forms.

What major updates are highlighted for the 2026 W-2 and W-3 instructions?

The draft lists updates such as the State Paid Family and Medical Leave Act wage replacement treatment, changes to the wage reporting threshold for certain wages after 2025, revisions to Box 14 split into 14a and 14b, and other box changes.

Where can users get the latest forms and publications referenced in these instructions?

The guidance directs users to IRS.gov pages for specific forms (for example, Form W-2 and Form W-3) and explains that drafts remain available until the final release is posted, with additional links for related forms and instructions.

Sep 19, 2026

Upload by Skyler