W-2 2026

IRS Release Status: FINAL

Sample Excel Import File (W-2 Professional): TBD

What's New for 2026

The Social Security Wage Base is $184,500 for Tax Year 2026
For Tax Year 2026, the Social security tax withheld amount should not exceed $11,439 ($184,500 × 6.2%).
The Tax Year 2026 Social Security and Medicare coverage threshold for Household wages is now $3,000.
TY25 Box14 is renumbered to Box14a
New Box14b: TTOC

Import Form Fields:

Field Name	Size	Type	Description	Notes
See Form Filer Common Fields			Filer fields common to all form types.
See Recipient Common Fields			Recipient fields common to all form types.
Box 1 Amount	12	Amount	Box 1: Wages, tips, other compensation
Box 2 Amount	12	Amount	Box 2: Federal income tax withheld
Box 3 Amount	12	Amount	Box 3: Social security wages
Box 4 Amount	12	Amount	Box 4: Social security tax withheld
Box 5 Amount	12	Amount	Box 5: Medicare wages and tips
Box 6 Amount	12	Amount	Box 6: Medicare tax withheld
Box 7 Amount	12	Amount	Box 7: Social security tips
Box 8 Amount	12	Amount	Box 8: Allocated tips
Box 10 Amount	12	Amount	Box 10: Dependent care benefits
Box 11 Amount	12	Amount	Box 11: Nonqualified plans
Box 11 is Sect 457	1	Checkbox	Box 11: Sec 457 checkbox	X / Y / T / 1 = Checked
Box 12a Amount	12	Amount	Box 12a: See instructions.
Box 12a Code	2	Text	Box 12a: See instructions.
Box 12b Amount	12	Amount	Box 12b: See instructions.
Box 12b Code	2	Text	Box 12b: See instructions.
Box 12c Amount	12	Amount	Box 12c: See instructions.
Box 12c Code	2	Text	Box 12c: See instructions.
Box 12d Amount	12	Amount	Box 12d: See instructions.
Box 12d Code	2	Text	Box 12d: See instructions.
Box 13 Checkbox 1	1	Checkbox	Box 13: Statutory employee checkbox	X / Y / T / 1 = Checked
Box 13 Checkbox 2	1	Checkbox	Box 13: Retire plan checkbox	X / Y / T / 1 = Checked
Box 13 Checkbox 3	1	Checkbox	Box 13: Third-party sick pay checkbox	X / Y / T / 1 = Checked
Box 14a Line 1	14	Text	Box 14a: Other
Box 14a Line 2	14	Text	Box 14a: Other
Box 14a Line 3	14	Text	Box 14a: Other
Box 14b Code 1	3	Text	Box 14b: TTOC
Box 14b Code 2	3	Text	Box 14b: TTOC
Box 15(1) State	2	Text	Box 15: Withholding State	Use state abbreviation
Box 15(1) ID Number	20	Text	Box 15: Employer's state ID number	Provided by State
Box 16(1) Amount	12	Amount	Box 16: State wages, tips, etc
Box 17(1) Amount	12	Amount	Box 17: State income tax
Box 18(1) Amount	12	Amount	Box 18: Local wages, tips, etc
Box 19(1) Amount	12	Amount	Box 19: Local income tax
Box 20(1) Locality	8	Text	Box 20: Locality name
See Form Common Fields			Form fields common to all form types

IRS Release Status: FINAL

Sample Excel Import File (W-2 Professional): TBD

Import Form Fields:

W-2 Form:

IRS W-2 Form: https://www.irs.gov/pub/irs-pdf/fw2.pdf

IRS W-2 Instructions: https://www.irs.gov/pub/irs-pdf/iw2w3.pdf