How Many Copies of a W-2 Does an Employee Get?

Form W-2, the Wage and Tax Statement, is a document employers must issue to employees by January 31st each year. It details an employee’s total annual earnings and the taxes withheld from their paychecks, which is necessary information for preparing personal income tax returns.

The Employee’s Copies of Form W-2

An employee receives three copies of their Form W-2 from their employer: Copy B, Copy C, and Copy 2. While the entire Form W-2 document consists of six parts, other copies are managed by the employer. For instance, Copy A is sent to the Social Security Administration, and Copy D is retained for the employer’s records.

The financial data on each copy is identical, showing gross wages, federal and state income tax withheld, and Social Security and Medicare taxes paid. The only difference is the instruction printed on the bottom of each form, which indicates its specific purpose.

Purpose of Each Employee Copy

Copy B, For Federal Tax Return

Copy B is designated for the Internal Revenue Service (IRS) and must be submitted with an employee’s federal income tax return. If filing a paper return, this physical copy is attached to Form 1040. For those who file electronically, the data from the W-2 is transmitted directly into the tax software.

Copy C, For Employee’s Records

Copy C is provided for the employee’s personal files. The IRS suggests keeping tax records for at least three years, but this period extends to six years for significantly underreported income. Records should be kept indefinitely if you do not file a return or file a fraudulent one. This document is useful for an IRS inquiry or for verifying information for loans, mortgages, or financial aid, and should be stored securely.

Copy 2, For State, City, or Local Tax Return

Copy 2 is used for filing state, city, or local tax returns. In jurisdictions that levy an income tax, this copy is attached to the relevant state or local tax form. Employees who live and work in a state with no income tax will not need to file this copy but should retain it for their records. The information in Box 16 (state wages) and Box 17 (state income tax) is particularly relevant for this filing.

Electronic W-2s and Requesting Duplicates

Many employers now offer electronic access to Form W-2. An employee must provide consent to receive a W-2 electronically; otherwise, the employer must furnish a paper copy. An electronic W-2 is provided as a PDF, which an employee can download and print as needed for filing and record-keeping.

If you do not receive your W-2 by early February or misplace your copies, contact your employer to request a duplicate. If an employer is no longer in business or is unresponsive, you can contact the IRS for a wage and income transcript. This transcript provides the federal wage and withholding information for your federal return but does not include state or local tax details.