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Which W-2 Do I Need: 2025 or 2026?
PDFLiner
Last Update: Nov 5, 2026
Form W-2 follows the year wages were paid, not the year you file. The IRS instructions say the form is "based on wages paid during the calendar year." So wages paid during 2025 go on the 2025 W-2, and wages paid during 2026 go on the 2026 W-2, even though that form is due in early 2027.
Key Takeaways
- Form W-2 follows the year wages were paid, not the year you file.
- 2025 W-2s were due to employees and the SSA by February 2, 2026; 2026 W-2s are due by February 1, 2027.
- The 2026 W-2 adds box 12 codes TP, TT and TA and splits box 14 into 14a and 14b.
Pay date decides the year
The date the wages were paid counts, not the date the work was done. The IRS gives an example: work done in December 2025 but paid on January 2, 2026 belongs on the 2026 W-2.
When the 2025 W-2 applies
The 2025 W-2 reports wages paid in 2025. Because January 31, 2026 fell on a Saturday, the deadlines moved to the next business day:
- Employers had to furnish copies to employees by February 2, 2026. A form that is properly addressed and mailed by the due date meets this rule.
- Employers had to file with the Social Security Administration (SSA) by February 2, 2026; the same date applied to paper and electronic filing.
When the 2026 W-2 applies
Use the 2026 W-2 for wages paid during calendar year 2026. Employers must furnish copies to employees and file with the SSA by February 1, 2027; the same date applies to paper and electronic filing.
Paper is not open to every employer: employers filing 10 or more information returns, including Forms W-2, must file electronically unless the IRS grants a waiver.
What changed on the 2026 W-2
The IRS said Forms W-2 for tax year 2025 would not be updated for the tips and overtime reporting changes of P.L. 119-21. The 2026 form adds them:
| Item | 2026 W-2 |
|---|---|
| Box 12, code TP | Total amount of cash tips reported to the employer |
| Box 12, code TT | Total amount of qualified overtime compensation; the IRS example reports only the "half" portion of time-and-a-half pay |
| Box 12, code TA | Employer contributions under the section 128 Trump account contribution program |
| Box 14 | Split into 14a (Other) and 14b (Treasury Tipped Occupation Code(s)) |
In August 2026 the IRS also changed the downloadable 2026 W-2 to two forms per page; it says forms downloaded before August 4, 2026 can still be used.
Where to get official forms
The IRS About Form W-2 page links the current form, the instructions and all earlier revisions. Employers can file W-2s online through SSA Business Services Online, which requires registration and a Login.gov account or ID.me credential; the SSA describes its online W-2 filing options as free. For paper filing, the IRS says to order official forms, which include a scannable Copy A; the order page offers limited quantities.
PDFLiner has pages for the current W-2 and the 2025 W-2, where you can fill in the employee copies.
Can you print Copy A and file it?
No. The IRS says: "Do not print and file Copy A" downloaded from its website; for paper filing, order the official scannable forms instead. The IRS does allow Copy B and the other copies to be downloaded, filled in and printed for employees.
Sources (read November 5, 2026): IRS 2025 W-2 instructions, IRS 2026 W-2 instructions, IRS 2025 Form W-2, IRS 2026 Form W-2, IRS announcement on tax year 2025 tips and overtime reporting, IRS changes to the 2026 Forms W-2, SSA employer information, SSA filing deadlines.