How to Attach a W2 to a 1040 Tax Return

Form W-2, the Wage and Tax Statement provided by your employer, contains the data needed to complete Form 1040, the U.S. Individual Income Tax Return. Properly including your W-2 with your return is a step in the filing process, ensuring that the IRS can verify the income and tax withholding you report. The method for doing this depends entirely on whether you file a paper return or file electronically.

Preparing Your W-2 for Submission

Your employer issues several copies of the W-2, each designated for a specific purpose. You must use Copy B to send with your federal tax return. If you worked for multiple employers during the year, you will need to gather Copy B from each one to submit with your single Form 1040.

If you are without a W-2, first contact your employer or their payroll department to request a new one. If this is unsuccessful, you can use Form 4852, Substitute for Form W-2, Wage and Tax Statement. This form requires you to estimate your wages and withheld taxes using final pay stubs as a reference. Form 4852 is then attached to your return in the same manner as a standard W-2.

How to Attach for Paper Filing

When filing a paper tax return, you must attach Form W-2 to the front of the return. You should use a single staple to affix the form(s) in the designated space, which is typically marked on the left-hand side of the first page. Using a staple is preferred over a paper clip, as a clip can easily come loose during processing, potentially separating your W-2 from your return and causing delays.

If you have multiple W-2s, they should all be stapled together to the front of the Form 1040. Place the W-2 that shows the highest amount of federal income tax withheld (found in Box 2 of the form) on top of the others. Do not attach any payment or Form 1040-V voucher with a staple.

Handling Your W-2 for Electronic Filing

Electronic filing, or e-filing, is a digital process, so you do not mail a paper copy of your W-2 to the IRS. You are required to accurately transcribe all the information from your W-2 into the software’s designated fields. This includes data from boxes such as Box 1 for wages, Box 2 for federal income tax withheld, and Box 12 for various codes.

The tax software then transmits this data electronically to the IRS. The IRS receives its own copy of your W-2 data directly from your employer, and their system matches that information against what you submitted in your electronic return. It is important that you retain the physical Copy B of your W-2 for your personal records, but you should not send anything to the IRS by mail if you have successfully e-filed your return.