[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-303538-105":3,"detail-sidebar-cat-1-en-105":84,"doc-detail-303538-en":130},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":77,"head_meta":79,"extra_data":81,"updated_unix":83},105,"en","schedule-w-2-general-instructions-for-completing-schedule-w-2","Schedule W-2 - General Instructions for Completing Schedule W-2","","General Instructions for completing Schedule W-2 explain how to report all wages, salaries, tips, and related income. The schedule must be completed fully to support proper credit for Alabama income tax withheld, and copies of each W-2 must be attached to Form 40, 40A, or 40NR. Guidance covers what to enter in Columns A–J, how to complete specific lines for total Alabama tax withheld and wages, and how to handle statutory employees, differences between federal and state wages, and situations involving wages earned in more than one state.",{"@graph":14,"@context":76},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/schedule-w-2-general-instructions-for-completing-schedule-w-2/303538/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/schedule-w-2-general-instructions-for-completing-schedule-w-2/303538.png","ImageObject",442,249,{"name":42,"@type":43},"Mia  ","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-03","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":33},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68,72],{"name":59,"@type":60,"acceptedAnswer":61},"What is Schedule W-2 used for in Alabama tax filing?","Question",{"text":62,"@type":63},"Schedule W-2 is used to report all wages, salaries, tips, and similar income received. Completing it fully is required to receive proper credit for Alabama income tax withheld.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"How should Column E and Column F be completed for Alabama and other states?",{"text":67,"@type":63},"Enter the State Code from Box (15) of the W-2 in Column E. If the code is “AL,” enter the Alabama State ID Number in Column F; otherwise leave Column F blank and use “OS” for other states.",{"name":69,"@type":60,"acceptedAnswer":70},"How do you complete the schedule when a W-2 includes wages earned in more than one state?",{"text":71,"@type":63},"For Alabama residents, all “State Wages” are taxable to Alabama. Complete Columns A through J using the W-2 data, putting Alabama state wages in Column I and the remaining state wages in Column J; leave Columns F, G, and I blank when no state code is “AL.”",{"name":73,"@type":60,"acceptedAnswer":74},"What changes when you are a statutory employee?",{"text":75,"@type":63},"If the statutory employee box on the W-2 is checked, do not report business-expense income in the totals on Line 18 if you are deducting business expenses. Instead, report income and expenses on Schedule C.","https://schema.org",{"og:url":32,"og:type":78,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":80,"canonical":32},"index,follow",{"doc_id":82,"site_id":7},303538,1790441498,{"code":4,"msg":85,"data":86},"success",[87,92,97,102,107,112,116,121,126],{"id":88,"doc_module":22,"doc_module_name":25,"category_name":89,"show_sort_weight":90,"slug":91},11,"Presentations",90,"presentations",{"id":93,"doc_module":22,"doc_module_name":25,"category_name":94,"show_sort_weight":95,"slug":96},12,"Resumes",80,"resumes",{"id":98,"doc_module":22,"doc_module_name":25,"category_name":99,"show_sort_weight":100,"slug":101},14,"Invoices",70,"invoices",{"id":103,"doc_module":22,"doc_module_name":25,"category_name":104,"show_sort_weight":105,"slug":106},15,"Posters",60,"posters",{"id":108,"doc_module":22,"doc_module_name":25,"category_name":109,"show_sort_weight":110,"slug":111},16,"Social Media",50,"social-media",{"id":113,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":114,"slug":115},17,40,"forms",{"id":117,"doc_module":22,"doc_module_name":25,"category_name":118,"show_sort_weight":119,"slug":120},18,"Letters",30,"letters",{"id":122,"doc_module":22,"doc_module_name":25,"category_name":123,"show_sort_weight":124,"slug":125},21,"Paper Templates",5,"papers-templates",{"id":127,"doc_module":22,"doc_module_name":25,"category_name":128,"show_sort_weight":4,"slug":129},158,"General","general-158",{"code":4,"msg":85,"data":131},{"doc_id":82,"user_id":132,"nickname":42,"user_avatar":133,"doc_module":22,"category_id":113,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":33,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":22,"language":139,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":12,"update_tm":143,"read_time":4},687207024478,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","SCHEWD-ULE2  \nINSTRUCTIONS  \nInstructIons For the PreParatIon oF alabama DePartment oF revenue Wages, salaries, tips, etc.  \n2025  \nGeneral Instructions for completing Schedule W-2  \nThe Schedule W-2 must be completed to report all wages, salaries, tips, etc. received. In order to receive proper credit for your Alabama income tax withheld, this schedule must be completed fully. A copy of each W-2 form received must be attached to the Form 40, 40A or 40NR. You should use the amount shown in the box headed *“State Wages”* on your Form W-2 .  \nLine Instructions for Completing Schedule W-2  \nColumn A. Employee’s Social Security Number on W-2 – Enter the Employee ʼs Social Security Number.  \nColumn B. Employer’s Identification Number (EIN)– Enter the Employer ʼs Identification Number (EIN) as shown in box (b) of the Form W-2 .  \nColumn C. Statutory Employee – Select this box if the Statutory Checkbox is marked in box (13) of the Form W-2 .  \nColumn D. Schedule C/C-EZ Filed?– Select this box if the Statutory Checkbox is marked in box (13) of the Form W-2 AND you are reporting the income and business expenses for this W-2 on Schedule C or C-EZ.  \nColumn E. State Code – Enter the State Code shown in Box (15) of the Form W-2 . If “AL” is not listed, enter “OS” for other states.  \nColumn F. Alabama Employer’s State ID Number – If the State Code in Column E is “AL”, then enter the State ID Number as shown in Box (15) of the Form W-2 . If the State Code in Column E is not “AL”, then leave this box blank.  \nColumn G. Alabama State Income Tax Withheld – If the State Code in Column E is “AL”, then enter the State income tax shown in Box (17) of the Form W-2 . If the State Code in Column E is “OS”, then leave this box blank.  \nColumn H. Federal Wages – Enter the amount of Federal Wages shown in Box (1) of the Form W-2 . Please see “Wages earned in more than one state” and “Difference in Federal and State Wages” sections for additional information.  \nColumn I. Alabama State Wages – If the State Code in Column E is“AL”, enter the amount of Alabama State Wages shown in Box (16) of the Form W-2 . If the State Code in Column E is not “AL,” then leave this box blank.  \nColumn J. Additional Taxable Wages – Other States – For full-year and part-year residents, total all “State Wages” shown in Box (16) for W- 2s without state code equal to “AL.” For part-year residents, only include the “State Wages” earned during your period of residence in Alabama. Please see “Wages earned in more than one state” and “Wages received with no State Wages” for additional instructions.  \nLine 16. Total Alabama Tax Withheld From W-2s – Total lines 1 through 15, Column G.  \nLine 17. Alabama Tax Withheld from 1099s and W-2Gs – Enter the total Alabama Income Tax Withheld from Schedule RS, Part V, line 4, 1099s, and/or Form W-2Gs with state code AL. Do not include state tax withheld for other states. Report the income from these statements on Page 2, Part I of your Form 40 or 40NR return.  \nLine 18. Total Wages and Total Alabama Tax Withheld from W-2s, 1099s and/or W-2Gs – Total lines 16 and 17 of Column G and total lines 1 – 15 of Columns H, I and J and enter the amounts here.  \nFor Forms 40 and 40A, report the amount in Column G on Page 1, Line 5a, Column A and the total of Columns I and J on Page 1, Line 5b, Column B. For Form 40NR, report the amount from Column G, H and I on Page 1, Line 5, Columns A, B and C. Statutory employees please see instructions on how to report income.  \nInstructions For Special Situations  \nStatutory employees. If you were a statutory employee, the “Statutory employee” box of your W-2 form should be checked. If you are deducting business expenses as a statutory employee, do not report your income in the total on Line 18. The amount shown in Box (1) of your W-2 form and your expenses should be reported on Schedule C. If you are not deducting business expenses, report your income in the totals on line 18.  \nDifference in Federal and State Wages. ","cbCaiq2b9Lw94iFA","https://ap.wps.com/l/cbCaiq2b9Lw94iFA","pdf",63953,"English","# General Instructions for Completing Schedule W-2\n## Line Instructions for Completing Schedule W-2\n## Instructions for Special Situations\n### Statutory Employees\n### Difference in Federal and State Wages\n### Full-Year Residents (Form 40 and 40A)\n### Part-Year Residents (Form 40)\n### Non-Residents (Form 40NR)","[{\"question\":\"What is Schedule W-2 used for in Alabama tax filing?\",\"answer\":\"Schedule W-2 is used to report all wages, salaries, tips, and similar income received. Completing it fully is required to receive proper credit for Alabama income tax withheld.\"},{\"question\":\"How should Column E and Column F be completed for Alabama and other states?\",\"answer\":\"Enter the State Code from Box (15) of the W-2 in Column E. If the code is “AL,” enter the Alabama State ID Number in Column F; otherwise leave Column F blank and use “OS” for other states.\"},{\"question\":\"How do you complete the schedule when a W-2 includes wages earned in more than one state?\",\"answer\":\"For Alabama residents, all “State Wages” are taxable to Alabama. Complete Columns A through J using the W-2 data, putting Alabama state wages in Column I and the remaining state wages in Column J; leave Columns F, G, and I blank when no state code is “AL.”\"},{\"question\":\"What changes when you are a statutory employee?\",\"answer\":\"If the statutory employee box on the W-2 is checked, do not report business-expense income in the totals on Line 18 if you are deducting business expenses. Instead, report income and expenses on Schedule C.\"}]","Schedule W-2 - General Instructions for Completing Schedule W-2 | PDF",1789804976]