What If I Have 2 W2 Forms From the Same Employer?

Receiving multiple W-2 forms from the same employer is common and usually not an error. These Wage and Tax Statements summarize your annual earnings and taxes withheld, reported to the Internal Revenue Service (IRS). This guide clarifies reasons for multiple W-2s and provides steps for accurate tax filing.

Reasons for Two W-2 Forms

Several administrative or structural changes within an employer’s operations can lead to multiple W-2 forms. One common scenario involves employer mergers or acquisitions. If your company merged with another entity during the tax year, the new employer may operate under a different Employer Identification Number (EIN), necessitating separate W-2s for the periods under each distinct legal entity. Each form will accurately reflect the wages earned and taxes paid during its respective period of employment.

A mid-year change in payroll systems is another frequent cause for receiving two W-2s. A switch from one third-party payroll provider to another can result in separate W-2s: one from the old system covering the initial part of the year, and a second from the new system for the remainder. Additionally, if an employee is rehired by the same employer after a break in service, especially if new employee identification numbers are issued, two W-2s might be generated. Even if the employer’s name remains consistent, a different EIN on the second W-2 is a clear indicator of distinct reporting entities, such as a parent company and a subsidiary, or a change in the employer’s legal structure. Year-end adjustments or corrections, while typically handled with a Form W-2c, can sometimes lead to a second W-2 if a final pay period crosses tax years or if there were reclassifications of income or withholdings.

Reporting Multiple W-2 Forms

When preparing your tax return, correctly reporting multiple W-2 forms from the same employer is straightforward. Do not manually combine the figures from both W-2s into a single entry. Instead, each W-2 form should be entered separately into your tax software or onto your tax forms as received.

Tax preparation software is designed to handle multiple W-2s from the same or different employers. These programs will prompt you to enter the information from each W-2 individually, including all specific box numbers such as wages, tips, other compensation, federal income tax withheld, Social Security wages, and Medicare wages. The software then aggregates this information for your overall tax calculation on forms like the Form 1040. After entering both forms, review the summary of your income and withholdings within the software to ensure all amounts from both W-2s are accurately reflected in your total reported income and taxes. If you are filing a paper return, each W-2 must be attached to your Form 1040 as instructed by the IRS.

Addressing Discrepancies or Errors

If you receive two W-2 forms from the same employer and notice discrepancies or errors, a careful review of each document is the first step. Compare all the information on both W-2s, paying close attention to the Employer Identification Numbers (EINs), employer names, and all monetary boxes, such as wages, Social Security, and Medicare earnings. If the EINs are different, it typically indicates a legitimate reason for two forms.

If you identify a clear discrepancy, such as incorrect amounts, missing information, or if you suspect a duplicate W-2 was issued in error, the immediate next step is to contact your employer’s payroll or human resources department. The employer is responsible for issuing a corrected Wage and Tax Statement, known as Form W-2c, if an error is found. This corrected form rectifies inaccuracies. Do not file your tax return with W-2 information you know to be incorrect.

If your employer is unresponsive or unwilling to issue a corrected W-2, the IRS can provide assistance. As a last resort, after attempting to resolve the issue directly with your employer, you may be able to use Form 4852, Substitute for Form W-2, Wage and Tax Statement, to report your best estimate of wages and withholdings. This form should only be used if you cannot obtain a correct W-2 from your employer.