Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Income

Wage Income

Form W-2

Form W-2, Wages and Tax Statement, reports the employee's earned income for the year. Employers should issue Form W-2 to every employee by January 31 and send a copy to the Social Security Administration. Employees may need to pick up Form W-2 from their employers, or obtain it electronically.

Tip

An Additional Medicare Tax applies to an individual's wages, Railroad Retirement Tax Act compensation, and self-employment income that exceeds a threshold amount based on the individual's filing status. This topic is out of scope for the VITA/TCE programs. Taxpayers affected by the Additional Medicare Tax should be referred to a professional tax preparer. Additional information can be found on www.irs.gov

Tip

A Form W-2 with code Q in box 12, indicating combat pay, requires Military certification to complete the return.

Form W-2, Box 1 (Wages, tips, other compensation) shows $26,500.
Form W-2

Form W-2