Do You Need a Separate W-2 for Each Job?

If you worked for more than one employer during a tax year, you will receive a separate Form W-2, Wage and Tax Statement, from each one. This document reports the total annual wages paid to an employee and the taxes withheld. Each W-2 details your earnings and tax payments for a specific employer, and you must wait to receive a W-2 from every company that employed you before filing your taxes.

The One W-2 Per Employer Rule

The requirement for separate W-2s stems from how businesses are identified for tax purposes. Every legally distinct employer operates under a unique Employer Identification Number (EIN), assigned by the IRS. This nine-digit number functions like a Social Security number for a business and is used to track all payroll tax reporting. Because the W-2 is linked to an employer’s EIN, any company that paid you wages must issue a form under its specific number. If all your work was for a single legal entity with one EIN, you will receive a single W-2.

Common Scenarios with Multiple Jobs

Certain employment situations can create confusion about how many W-2s you should expect. If your company was acquired or merged with another business during the year, you may receive two separate W-2s. One form would come from the original company for the period before the acquisition, and a second would be issued by the new parent company after the change.

Another common scenario involves temporary or staffing agencies. When you work for a client company through an agency, your legal employer is the staffing agency itself, and it will issue your W-2. Conversely, if you held different positions or worked at multiple locations for the same company, you will receive only one W-2 as long as you remained an employee of the same legal business entity.

What to Do If a W-2 Is Missing

Employers are required to send W-2s to employees no later than January 31 following the tax year. If you have not received an expected W-2 by mid-February, your first step should be to contact the employer’s payroll or human resources department to request a copy. If the employer is unresponsive, contact the IRS directly after February 14. You will need to provide specific information:

• Your name, address, Social Security number, and phone number
• The employer’s name, address, and phone number
• The dates you were employed
• An estimate of your wages and federal income tax withheld

If you still cannot obtain your W-2, you can file your taxes using Form 4852, Substitute for Form W-2, Wage and Tax Statement. This form allows you to report your estimated wages and withholding to the best of your ability based on your pay stubs or other records.