What is Form W-2?
Form W-2, Wage and Tax Statement, reports one employee’s wages for the calendar year and the federal, state and local taxes withheld from them. The employer gives Copies B, C and 2 to the employee, who uses them to file a tax return, and sends Copy A with Form W-3 to the Social Security Administration (SSA).
Who must issue a W-2
The IRS’s 2026 instructions say an employer files Form W-2 for each employee if either is true:
- You withheld any income, Social Security or Medicare tax from their wages.
- You paid them $2,000 or more in wages, even if you withheld nothing.
That includes household employers. Publication 926 says to file a W-2 for each household employee paid Social Security and Medicare wages of $3,000 or more in 2026, or wages from which you withheld federal income tax. Independent contractors don’t get a W-2; they get Form 1099-NEC where required.
W-2 deadlines for 2026 wages
| Copy | Goes to | Due by |
|---|---|---|
| Copies B, C and 2 | The employee | February 1, 2027 |
| Copy A, with Form W-3 | Social Security Administration | February 1, 2027 |
If you must file 10 or more information returns in total, the IRS requires you to file Forms W-2 electronically.
How to make W-2 employee copies with PayDocs
- Choose the tax year: 2025 or 2026.
- Enter the employer’s EIN, name and address, then the employee’s name, address and the last four digits of their SSN.
- Copy the year’s totals from your payroll: wages and federal income tax withheld (boxes 1 and 2), Social Security and Medicare wages and tax (boxes 3 to 6), any box 12 codes and box 13 checkboxes, and the state and local boxes.
- Check the figures against the final pay stub’s year-to-date totals, then read the preview box by box.
- Download Copies B, C and 2 and give them to the employee.
PayDocs makes the employee copies only. File Copy A and Form W-3 with the SSA yourself or through your payroll provider. The IRS allows employee copies to show only the last four digits of the SSN; Copy A needs the full number.
Form W-2: common questions
Is the W-2 generator free?
Creating and previewing a W-2 is free, with no account or card. The finished PDF, without the watermark, will cost $4.99 when checkout opens, the same as a pay stub.
Can I make a W-2 for an independent contractor?
No. A W-2 reports an employee’s wages. Contractors you paid for services get Form 1099-NEC when the payments reach the IRS threshold.
Does PayDocs file my W-2 with the SSA?
No. PayDocs produces the employee copies (B, C and 2). Copy A and Form W-3 go to the Social Security Administration by February 1, 2027 for 2026 wages, filed by you or your payroll provider.
Can I make a W-2 for my nanny?
Yes, if you are their employer. Publication 926 says to file a W-2 if you paid them Social Security and Medicare wages of $3,000 or more in 2026, or withheld federal income tax.
Why does the W-2 show only the last four digits of the SSN?
The IRS lets employers truncate the employee’s SSN on the employee copies. PayDocs never stores a full SSN, because it doesn’t produce Copy A.
Is a PayDocs W-2 proof of income?
No. PayDocs lays out figures you provide from your own payroll or payment records. It doesn’t verify them, file them or certify anyone’s income. Only make a form for payments that really happened.
Sources
- IRS — General Instructions for Forms W-2 and W-3 (2026)
- IRS — Publication 926 (2026), Household Employer’s Tax Guide
- IRS — Independent contractor (self-employed) or employee?
Official sources checked October 4, 2026. Approved by PayDocs. This explains how the form works; it is not tax or legal advice.