Information Returns Resource Center

Everything You Need to Understand, Prepare, and File Tax Information Returns

Complete guidance on W-2, 1099, 1098, 5498, ACA forms, and other information returns
with filing instructions, due dates, and compliance resources.

Explore Information Returns Resources

Form W-2 Series

Resources for employers filing Wage and Tax Statements. Learn how to prepare, distribute, and correct Form W-2, stay current with annual updates, and meet filing and mailing deadlines.

Wage and Tax Statements

Learn about Form W-2, employer reporting requirements, employee copies, filing requirements, and related forms.

Essentials

Form W-2 Instructions

Learn about Form W-2 filing requirements, key deadlines, and step-by-step filing instructions for employers.

Read W-2 Instructions

Important Dates

Form W-2 Due Dates

Understand Form W-2 due dates and filing deadlines for both paper and electronic submissions.

View Due Dates

IRS Mailing Address

Form W-2 Mailing Address

Find the correct IRS mailing address for filing paper Form W-2 based on your business location.

View Mailing Address

Corrections

Form W-2c Instructions

How to correct errors on a previously filed Form W-2 using Form W-2c and provide updated copies to employees.

Read W-2c Instructions

Form W-2 Updates

Stay current with the latest Form W-2 changes and requirements for the 2025 tax year.

Updates

2025 W-2 Updates

Review the latest changes to Form W-2 for the 2025 tax year, including new reporting requirements.

View 2025 Updates

Updates

2024 Form W-2 Updates

Reference prior year updates and changes that affected Form W-2 reporting for 2024.

View 2024 Updates

Compliance

W-2 Penalties for 2025

Learn about penalties for late filing, incorrect information, and other W-2 compliance violations.

Learn About Penalties

Form W-2 Comparisons

Compare Form W-2 with related tax forms to understand their differences, filing purposes, reporting
requirements, and when each form is used.

Comparisons

Form W-2 vs Form W-4

Understand the difference between Form W-2 and Form W-4 and how each form is used in the payroll reporting process.

Compare W-2 vs W-4

Comparisons

Form W-2 vs W-9

Compare Form W-2 and Form W-9, including who uses each form and when it is required.

Compare W-2 vs W-9

Need Help Filing Your Information Returns?

Have the information you need? E-file Form W-2, 1099, 1098, 5498, and ACA forms online
with a guided e-filing experience — get recipient copies and IRS acceptance quickly.

E-file Information Returns