Do I Need to Attach My W-2 to My Tax Return?
How you submit your W-2 data to the IRS depends on your filing method. Clarify the procedural rules for your tax return to ensure it is filed correctly.
The Form W-2, Wage and Tax Statement, reports your annual earnings and the taxes withheld from your paychecks. Employers must send this document to employees by January 31 each year. The Internal Revenue Service (IRS) and the Social Security Administration also receive copies to track your income and tax obligations.
Information Required from Your W-2
You must transfer specific information from your W-2 to your Form 1040. Box 1 shows your total taxable wages, tips, and other compensation for the year, which is a primary component of your gross income. Box 2 details the total federal income tax your employer withheld on your behalf.
Other boxes provide details for your return, such as Social Security wages in Box 3 and Medicare wages in Box 5. Box 4 and Box 6 show the corresponding amounts of Social Security and Medicare taxes withheld. Information regarding state and local taxes paid can be found in Boxes 17 and 19.
Attachment Rules by Filing Method
The method you choose for filing your tax return determines whether you need to physically attach your W-2. Electronic and paper filing have distinct procedural requirements for handling the form.
Electronic Filing
When you file your taxes electronically, you do not attach a copy of your W-2 to your return. Instead, the data from your W-2 is transmitted digitally to the IRS. Your tax software or tax preparer will prompt you to enter the numbers from each box on your W-2, and this data becomes part of the electronic record. You should keep the physical W-2 for your personal records.
Paper Filing
If you choose to file a paper tax return by mail, you are required to attach a copy of your W-2. You must attach Copy B of each W-2 you received to the front of your Form 1040. This requirement also often extends to state tax returns, which may have their own instructions for attaching state copies of the W-2.
Filing Without Your W-2
If you do not receive your W-2 from your employer by mid-February, you should first contact the employer to request it. If that effort is unsuccessful, you can call the IRS for assistance. The IRS can contact the employer on your behalf and may send you Form 4852, Substitute for Form W-2, Wage and Tax Statement.
You can use Form 4852 to file your taxes if you cannot obtain your actual W-2 in time. This form requires you to estimate your wages and withheld taxes using your final pay stub as a reference. You must attach Form 4852 to your paper-filed tax return in place of the missing W-2. If you later receive the official W-2 and the information differs from your estimates, you may need to file an amended return using Form 1040-X.