Why Did I Get 2 W2s From the Same Employer?

Receiving a Form W-2, the annual Wage and Tax Statement, is a standard part of tax season. This document summarizes your total earnings and the taxes withheld by your employer. Finding two W-2s from the same employer can be confusing, but it is often not an error and usually stems from administrative changes within the company during the tax year.

Common Reasons for Receiving Two W-2s

A primary reason for getting two W-2s is a change in company ownership. If your employer was acquired by or merged with another company, you may receive a W-2 from the original company and another from the new one. Each form will report the wages you earned and taxes paid during the specific period each entity was officially your employer. Even if your day-to-day job remained identical, the legal change in the employer of record necessitates separate tax reporting documents.

Another common cause is a mid-year switch in payroll providers. Companies often outsource their payroll functions to services like ADP or Paychex. If your employer transitions from one payroll system to another during the year, each system will likely generate a W-2 for the portion of the year it managed. The first W-2 will cover your earnings from January until the switch, and the second will cover the period from the transition to the end of the year.

You might also receive multiple W-2s if you worked for the same employer in different states or held distinctly different roles with separate pay scales. While many payroll systems can consolidate multi-state income onto a single W-2 with multiple entries in the state section (Boxes 15-17), some may issue separate forms for each state. This ensures that income is correctly allocated and reported to the appropriate state tax authorities.

Verifying Your W-2 Information

Before you begin filing your taxes, analyze both W-2s to understand why you received them.

• Start by locating Box b, which contains the Employer Identification Number (EIN). If the EINs on the two forms are different, it suggests a company merger or acquisition occurred. If the EINs are identical, the reason is likely a change in payroll systems or an accidental duplicate.
• Compare the financial data on both forms, such as Box 1 (Wages, tips, other compensation) and Box 2 (Federal income tax withheld). If the dollar amounts are identical on both forms, you have likely received an erroneous duplicate. If the amounts differ, the forms represent distinct periods of employment, and you will need both to report your full annual income.
• Check for a “Corrected” checkbox near the employer’s information. A Form W-2c, or “Corrected Wage and Tax Statement,” is not an additional W-2 but a replacement for the original. If you receive one, you must use the W-2c to file.
• Compare the W-2s with your last pay stub of the year. Your final pay stub should show year-to-date (YTD) totals for your gross earnings and all tax withholdings. Add the amounts from Box 1 on both W-2s and see if the total matches the YTD earnings on your pay stub. Do the same for tax withholdings to ensure all your income is accounted for.

How to File Your Taxes with Multiple W-2s

If you have two legitimate, different W-2s, each form must be entered into your tax return separately. Never manually add the numbers from the two forms together and enter them as a single W-2. Tax preparation software is designed to handle multiple W-2s and will have an option, often labeled “Add another W-2,” to input the second form’s information.

If your W-2s have different EINs or contain different financial data but the same EIN, the process is the same. You will complete the entry for the first W-2, then start a new W-2 entry in your tax software and input all the information from the second form. The software will then correctly aggregate the totals on your Form 1040.

In the scenario where one of your forms is a corrected W-2 (Form W-2c), you must use the information from the W-2c when you file. You should disregard the original, incorrect W-2 entirely to prevent reporting the wrong figures to the IRS. Using the original after a corrected version has been issued will likely lead to a notice from the IRS and require you to file an amended return.