Form W-2
W-2 Generator for Employee and Employer Copies
Prepare W-2 employee copies from year-end payroll totals, with Boxes 1–6 mapped from pay stub YTD. Batch employees, then file Copy A with the SSA.
Updated November 1, 2026 · Reviewed against official sources
A W-2 is a summary of a year of pay stubs, rearranged into boxes the IRS and SSA understand. If your stubs are right, the W-2 follows from them. Our W-2 generator takes your year-end payroll totals and lays them out on the employee and employer copies you need to furnish and keep.
What you get, and what you still file
| Copy | Who it's for | From PayStubShop? |
|---|---|---|
| Copies B, C and 2 | The employee: federal return, records, state or local return | Yes |
| Employer copy | Your records | Yes |
| Copy A | Filed with the SSA together with Form W-3 | No. E-file it through SSA Business Services Online, or use official red-ink scannable forms |
The IRS is explicit on this point: don't print Copy A from IRS.gov and file it. The SSA accepts only e-filed reports and the official red-ink versions or approved substitutes. If you file 10 or more information returns in total, counting W-2s and 1099s together, you must e-file. The SSA's online service is free and generates Form W-3 for you. Our generated vs. filed tax forms guide covers the full filing side.
From pay stub YTD to W-2 boxes: a worked example
An employee earns $2,000 biweekly in Texas for all of 2026, 26 paychecks. Each check has a $100 pre-tax 401(k) deferral and a $40 pre-tax Section 125 health premium. The final December stub's year-to-date column shows:
| YTD item on the December stub | Amount |
|---|---|
| Gross pay | $52,000.00 |
| 401(k) deferral (pre-tax) | $2,600.00 |
| Section 125 health premium (pre-tax) | $1,040.00 |
| Federal income tax withheld | $3,623.10 |
| Social Security withheld | $3,159.52 |
| Medicare withheld | $738.92 |
Those totals land on the W-2 like this:
| W-2 box | Amount | How it's derived |
|---|---|---|
| 1 Wages, tips, other compensation | $48,360.00 | Gross minus 401(k) minus Section 125 |
| 2 Federal income tax withheld | $3,623.10 | Total withheld, as on the stub |
| 3 Social Security wages | $50,960.00 | Gross minus Section 125; 401(k) deferrals stay in |
| 4 Social Security tax withheld | $3,159.52 | Equals Box 3 × 6.2% |
| 5 Medicare wages and tips | $50,960.00 | Same base as Box 3 here; no cap |
| 6 Medicare tax withheld | $738.92 | Equals Box 5 × 1.45% |
| 12, code D | $2,600.00 | 401(k) elective deferrals |
| 15–17 State | Blank | Texas has no state income tax |
Two checks catch most W-2 errors. Box 4 should be very close to 6.2% of Box 3, and Box 6 close to 1.45% of Box 5. And Box 3 can never exceed the Social Security wage base: $184,500 for 2026.
Wages follow the pay date
Box 1 reports wages you paid during the calendar year. A paycheck for the last week of December 2026 that is paid on January 8, 2027 belongs on the 2027 W-2. Stubs work the same way, which is why the December stub's YTD should match the W-2 exactly. Our YTD guide explains the year boundary in detail.
What's new on the 2026 form
- Box 14 is split into 14a (Other) and 14b (Treasury Tipped Occupation Code).
- Box 12 has a new code TP for the total cash tips reported to the employer.
- The W-2 wage reporting threshold rose from $600 to $2,000 for wages paid after 2025, but only where no federal income, Social Security or Medicare tax was withheld. Nearly every employee has Social Security and Medicare withheld, so nearly every employee still gets a W-2.
Deadlines for 2026 W-2s
| Task | Due |
|---|---|
| Furnish Copies B, C and 2 to employees | February 1, 2027 |
| File Copy A and Form W-3 with the SSA | February 1, 2027, on paper or electronically |
| Employee asks for a W-2 after leaving mid-year | Within 30 days of the request or final wage payment, whichever is later |
| Keep Copy A and W-3 copies | At least 4 years |
January 31, 2027 is a Sunday, so the usual January 31 date moves to Monday, February 1. Late or incorrect W-2s can draw penalties per form. For returns due after 2026 they start at $60 per form when corrected within 30 days and reach $340 when not filed or not corrected.
How the W-2 generator works
- Enter the employer's name, address and EIN, and each employee's name, address and SSN.
- Enter the annual totals, or carry them over from the December stub's YTD.
- Review the box-by-box preview. The math checks above are visible before you pay.
- Pay $14.99 per employee and download the copies right away, with an email link and 90 days of re-downloads from order lookup.
You can batch several employees in one order and include pay stubs, 1099-NEC or 1099-MISC copies in the same checkout. Corrections are free for 30 days. If a box needs fixing after you've furnished the form to an employee and filed it with the SSA, the official fix is a Form W-2c filed through the same channels.
If someone worked for you as a contractor rather than an employee, they get a 1099-NEC, not a W-2. Our W-2 vs. 1099 guide explains the difference.
Frequently asked questions
Does PayStubShop file my W-2s with the Social Security Administration?
No. We prepare the copies you furnish to employees and keep for your records. Filing Copy A with the SSA is a separate step you do through the SSA's free Business Services Online e-filing, or on official scannable paper forms.
When are 2026 W-2s due?
Employees must receive their 2026 W-2 copies by February 1, 2027, and Copy A with Form W-3 is due to the SSA the same day, whether you file on paper or electronically.
How much does a W-2 cost?
$14.99 per employee. You can add several employees in one batch and put W-2s, pay stubs and 1099s in the same checkout.
Why is Box 1 lower than the employee's gross pay?
Box 1 excludes pre-tax amounts such as 401(k) deferrals and Section 125 health premiums. Box 3 and Box 5 exclude the Section 125 premiums but include 401(k) deferrals, so those boxes are often higher than Box 1.
Sources
- IRS 2026 General Instructions for Forms W-2 and W-3, accessed Nov 1, 2026
- IRS Form W-2 (2026), Wage and Tax Statement, accessed Nov 1, 2026
- IRS Publication 15 (2026), Employer's Tax Guide, accessed Nov 1, 2026
- SSA: Employer W-2 Filing Instructions & Information, accessed Nov 1, 2026
General information, not legal or tax advice.
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