[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-detail-301287-en":53,"doc-seo-301287-105":74},{"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":5,"data":54},{"doc_id":55,"user_id":56,"nickname":57,"user_avatar":58,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":60,"doc_content":61,"file_id":62,"file_url":63,"file_type":64,"file_size":65,"view_count":66,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":66,"language":67,"language_code":68,"site_id":69,"html_lang":68,"table_of_contents":70,"faqs":71,"seo_title":72,"seo_description":60,"update_tm":73,"read_time":9},301287,549768064778,"Felix Montgomery","https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","Instructions for Employee - Form W-2","Employee-focused instructions for reading and using the IRS Form W-2 information on a federal tax return. Covers whether a tax return must be filed, potential eligibility for the Earned Income Tax Credit (EITC) and key rules, and how to handle sensitive SSN visibility. Explains specific box entries (e.g., wages, withheld federal income tax, Medicare tax components, tips reporting, dependent care benefits, and code-based Box 12 reporting) and required forms for reporting allocated tips and corrections.","Future developments.For the latest information aboutdevelopments related to Form W-2,such as legislation enactedafter it was published,go to www.irs.gov/FormW2.  \nNotice to Employee  \nDo you have to file?Refer to the Form 1040 instructions todetermine if you are required tofile a tax return.Even if youdon't have tofile a tax return,you may be eligible for a refund ifbox 2 shows an amount or if you are eligible for any credit  \nEarned income tax credit (EITC).You may be able to take theEITC for 2025 if your adjusted gross income(AGI)is less than acertain amount.The amount of the credit is based on incomeand family size.Workers without children could qualify for asmaller credit.You and any qualifying children must have validsocial security numbers(SSNs).You can't take the EITC if yourinvestment income is more than the specified amount for 2025or if income is earned for services provided while you were aninmate at a penal institution.For 2025 income limits and moreinformation,visit www.irs.gov/EITC.See also Pub.596.AnyEITC that is more than your tax liability is refunded to you,but only if you file a tax return.  \nEmployee's social security number (SSN).For yourprotection,this form may show only the last four digits of yourSSNHowever,your employer has reported your complete SSNto the IRS and the Social Security Administration (SSA).  \nClergy and religious workers.If you aren't subject to socialsecurity and Medicare taxes,see Pub.517.  \n# Instructions for Employee\n\n(See also Notice to Employee on the back of Copy B.)  \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 yourtax retum.  \nBox5.You may be required to report this amount on Form 8959.Seethe Form 1040 instructions to determine if you are required to completeForm 8959.  \nBox 6.This amount includes the 1.45%Medicare tax withheld on allMedicare wages and tips shownin box 5,as well as the 0.9%AdditionalMedicare 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 informationon how to report tips on your tax return,see the Form 1040 instructions.  \nYou must file Form 4137 with your income tax return to report at leastthe allocated tip amount unless you can prove with adequate recordsthat you received a smaller amount.If you have records that show theactual amount of tips you received,report that amount even if it is moreor less than the allocated tips.Use Form 4137 to figure the socialsecurity and Medicare tax owed on tips you didn't report to youremployer.Enter this amount on the wages line of your tax return.Byfiling Form 4137,your social security tips will be credited to your socialsecurity record (used to figure your benefits).  \nBox 10.This amount includes the total dependent care benefits thatyour employer paid to you or incurred on your behalf (including amountsfrom a section 125(cafeteria)plan).Any amount over your employer'splan limit is also included in box 1.See Form 2441.  \nBox 11.This amount is(a)reported in box1 if it is a distribution made toyou from a nonqualified deferred compensation or nongovernmentalsection 457(b)plan,or (b)included in box 3 and/or box5 if it is a prioryear deferral under a nonqualified or section 457(b)plan that becametaxable for social security and Medicare taxes this year because there isno longer a substantial risk of forfeiture of your right to the deferredamount.This box shouldn't be used if you had a deferral and adistribution in the same calendar year.If you made a deferral and  \nCorrections.If your name,SSN,or address is incorrect,correcCopies B,C,and 2 and ask your employer to correct youremployment record.Be sure to ask the employer to file FormW-2c,Corrected Wage and Tax Statement,with the SSA tocorrect any name,SSN,or money amount error reported to theSSA on Form W-2.Be sure to get your copies of Form W-2cfrom your employer for all corrections made so you may filethem with your tax ret","cbCaij0ruwDnKRd8","https://ap.wps.com/l/cbCaij0ruwDnKRd8","pdf",412848,2,"English","en",105,"# Notice to Employee\n## Do you have to file?\n## Earned income tax credit (EITC)\n## Employee's social security number (SSN)\n# Instructions for Employee\n## Box 1 and Box 2\n## Box 5, Box 6, Box 8\n## Allocated tips and Form 4137\n## Box 10 and Box 11\n## Corrections and Box 12 codes","[{\"question\":\"How does the document determine whether an employee must file a tax return?\",\"answer\":\"It instructs employees to refer to the Form 1040 instructions to determine if filing is required. If filing is not required, a refund may still be possible in certain cases.\"},{\"question\":\"What conditions affect eligibility for the Earned Income Tax Credit (EITC)?\",\"answer\":\"Eligibility depends on adjusted gross income being under the specified limit, and the credit amount depends on income and family size. Valid SSNs are required for you and qualifying children, and investment income or certain incarceration-related services can disqualify you.\"},{\"question\":\"What is required to report allocated tips, and what form is used?\",\"answer\":\"The document states you must file Form 4137 with your income tax return to report at least the allocated tip amount unless you can prove a smaller amount with adequate records. It also explains that filing credits social security tips to the employee’s record for benefits calculation.\"}]","Instructions for Employee - Form W-2 | PDF",1789780802,{"code":4,"msg":75,"data":76},"ok",{"site_id":69,"language":68,"slug":77,"title":59,"keywords":78,"description":60,"schema_data":79,"social_meta":134,"head_meta":136,"extra_data":138,"updated_unix":73},"instructions-for-employee-form-w-2","",{"@graph":80,"@context":133},[81,96,116],{"@type":82,"itemListElement":83},"BreadcrumbList",[84,88,90,93],{"item":85,"name":86,"@type":87,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":89,"name":10,"@type":87,"position":66},"https://docshare.wps.com/template/",{"item":91,"name":41,"@type":87,"position":92},"https://docshare.wps.com/template/letters/",3,{"item":94,"name":59,"@type":87,"position":95},"https://docshare.wps.com/template/instructions-for-employee-form-w-2/301287/",4,{"url":94,"name":59,"@type":97,"image":98,"author":103,"headline":59,"publisher":105,"fileFormat":108,"inLanguage":68,"description":60,"dateModified":109,"datePublished":110,"encodingFormat":108,"isAccessibleForFree":111,"interactionStatistic":112},"DigitalDocument",{"url":99,"@type":100,"width":101,"height":102},"https://docshare.wps.com/thumbnails/instructions-for-employee-form-w-2/301287.png","ImageObject",442,249,{"name":57,"@type":104},"Person",{"url":85,"name":106,"@type":107},"DocShare","Organization","application/pdf","2026-09-20","2026-09-19",true,{"@type":113,"interactionType":114,"userInteractionCount":66},"InteractionCounter",{"@type":115},"ViewAction",{"@type":117,"mainEntity":118},"FAQPage",[119,125,129],{"name":120,"@type":121,"acceptedAnswer":122},"How does the document determine whether an employee must file a tax return?","Question",{"text":123,"@type":124},"It instructs employees to refer to the Form 1040 instructions to determine if filing is required. If filing is not required, a refund may still be possible in certain cases.","Answer",{"name":126,"@type":121,"acceptedAnswer":127},"What conditions affect eligibility for the Earned Income Tax Credit (EITC)?",{"text":128,"@type":124},"Eligibility depends on adjusted gross income being under the specified limit, and the credit amount depends on income and family size. Valid SSNs are required for you and qualifying children, and investment income or certain incarceration-related services can disqualify you.",{"name":130,"@type":121,"acceptedAnswer":131},"What is required to report allocated tips, and what form is used?",{"text":132,"@type":124},"The document states you must file Form 4137 with your income tax return to report at least the allocated tip amount unless you can prove a smaller amount with adequate records. It also explains that filing credits social security tips to the employee’s record for benefits calculation.","https://schema.org",{"og:url":94,"og:type":135,"og:title":59,"og:site_name":106,"og:description":60},"article",{"robots":137,"canonical":94},"index,follow",{"doc_id":55,"site_id":69}]