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

Payments

Federal Income Tax Withheld

Form W-2 (continued)

Taxpayers who had income tax withheld during the current tax year will receive one, or more, of the following forms, showing the amount withheld:

  • Form W-2, Wage and Tax Statement
  • Form W-2G, Certain Gambling Winnings
  • Any one of several types of Form 1099

The total federal income tax withheld is entered in the Payments section of Form 1040, page 2, on the line for federal income tax withheld.

Example

Freda, who is a clerk, received Form W-2, reporting federal income tax withholding of $1,000. She also received Form 1099-INT from her bank, which reflected federal income tax withholding of $50. The correct total withholding to report on her return is $1,050 ($1,000 + $50).

Tip

The withholding from all income documents is included on the return, but all income statements are not required to be attached. Refer to Form 1040, page 1, for the following guidance: Attach all Form(s) W-2. Also attach Form(s) W-2G and Form(s) 1099-R if tax was withheld.

Tax software hint.

By the time you reach the Payments section of the return, you have entered the information from the taxpayer's Form(s) W-2 and Form(s) 1099 into the software including the federal income tax withheld. The tax software calculates the total and displays it on the Payments section of the return.

Collage showing Forms W-2, W-2G, and Form 1099 INT.