All earnings received for services performed as an employee, including wages, salaries, and tips, must be reported as part of your gross income.
Taxes withheld from your paycheck, such as income tax, Social Security, and Medicare taxes, are considered "received" income and should be included in your gross income for the year in which they were withheld. Contributions made by your employer to a qualified pension plan on your behalf are generally not included in your gross income at the time of contribution. Additionally, amounts withheld under salary reduction agreements may be excluded from taxable income for the year they are contributed, though they remain subject to Social Security and Medicare taxes at the time of withholding. More details on this can be found in IRS Publication 17.
Your employer is required to provide you with Form W-2, Wage and Tax Statement, which outlines your total earnings and withholdings. All income and tax withholding amounts from each Form W-2 you receive must be reported on your tax return. If you are filing a joint return, you must also include your spouse’s W-2 income and withholdings. Copies of each Form W-2 should be attached to the front of your tax return as specified in the instructions.
For additional details on tip reporting, refer to IRS Publication 531, Reporting Tip Income, and related resources such as "Tips - Withholding and Reporting" and "Is My Tip Income Taxable?" If you have excess Social Security or railroad tax withholding, consult IRS Topic 608 for guidance. Self-employment income, which is generally reported on Form 1099-NEC, is handled differently from employee wages. More information on business income can be found in IRS Publication 334, Tax Guide for Small Business.
If you receive a Form W-2 after filing your tax return, you may need to file an amended return using Form 1040-X, Amended U.S. Individual Income Tax Return. Additional guidance on this process is available under IRS Topic 308, Amended Returns. Employers are required to issue Form W-2 by January 31, 2025. If you do not receive your W-2 or if there is an error on the form, refer to IRS Topic 154 for instructions on how to proceed