Artículo Forms W-2 and W-2G.. Forms W-2 and W-2G.

id="en_US_2023_publink100032415"> Forms W-2 and W-2G. If you file a paper return, always file Form W-2 with your income tax return. File Form W-2G with your return only if it shows any federal income tax withheld from your winnings. You should get at least two copies of each form. If you file a paper return, attach one copy to the front of your federal income tax return. Keep one copy for your records. You should also receive copies to file with your state and local returns. Form W-2 Your employer is required to provide or send Form W-2 to you no later than February 2, 2026. You should receive a separate Form W-2 from each employer you worked for. If you stopped working before the end of 2025, your employer could have given you your Form W-2 at any time after you stopped working. However, your employer must provide or send it to you by February 2, 2026. If you ask for the form, your employer must send it to you within 30 days after receiving your written request or within 30 days after your final wage payment, whichever is later. If you haven’t received your Form W-2 by February 2, you should ask your employer for it. If you don’t receive it by early February, call the IRS. Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. Include the federal income tax withheld (as shown in box 2 of Form W-2) on Form 1040 or 1040-SR, line 25a. In addition, Form W-2 is used to report any taxable sick pay you received and any income tax withheld from your sick pay. Form W-2G If you had gambling winnings in 2025, the payer may have withheld income tax. If tax was withheld, the payer will give you a Form W-2G showing the amount you won and the amount of tax withheld. Report the amounts you won on Schedule 1 (Form 1040). Take credit for the tax withheld on Form 1040 or 1040-SR, line 25c. The 1099 Series Most forms in the 1099 series aren’t filed with your return. These forms should be furnished to you by February 2, 2026 (or, for Form 1099-B, Form 1099-DA, Form 1099-S, and certain Forms 1099-MISC, by February 17, 2026). Unless instructed to file any of these forms with your return, keep them for your records. There are several different forms in this series, which are not listed. See the instructions for the specific Form 1099 for more information. Form 1099-R. Attach Form 1099-R to your paper return if box 4 shows federal income tax withheld. Include the amount withheld in the total on line 25b of Form 1040 or 1040-SR. Backup withholding. If you were subject to backup withholding on income you received during 2025, include the amount withheld, as shown on your Form 1099, in the total on line 25b of Form 1040 or 1040-SR. Form Not Correct If you receive a form with incorrect information on it, you should ask the payer for a corrected form. Call the telephone number or write to the address given for the payer on the form. The corrected Form W-2G or Form 1099 you receive will have an “X” in the “CORRECTED” box at the top of the form. A special form, Form W-2c, Corrected Wage and Tax Statement, is used to correct a Form W-2. In certain situations, you will receive two forms in place of the original incorrect form. This will happen when your TIN is wrong or missing, your name and address are wrong, or you received the wrong type of form (for example, a Form 1099-DIV, Dividends and Distributions, instead of a Form 1099-INT, Interest Income). One new form you receive will be the same incorrect form or have the same incorrect information, but all money amounts will be zero. This form will have an “X” in the “CORRECTED” box at the top of the form. The second new form should have all the correct information, prepared as though it is the original (the “CORRECTED” box won’t be checked). Form Received After Filing If you file your return and you later receive a form for income that you didn’t include on your return, you should report the income and take credit for any income tax withheld by filing Form 1040-X, Amended U.S. Individual Income Tax Return. Separate Returns If you are married but file a separate return, you can take credit only for the tax withheld from your own income. Don’t include any amount withheld from your spouse’s income. However, different rules may apply if you live in a community property state. Community property states are listed in chapter 1. For more information on these rules, and some exceptions, see Pub. 555, Community Property. Estimated Tax Take credit for all your estimated tax payments for 2025 on Form 1040 or 1040-SR, line 26. Include any overpayment from 2024 that you had credited to your 2025 estimated tax. Name changed. If you changed your name, and you made estimated tax payments using your former name, attach a brief statement to the front of your paper tax return indicating: When you made the payments,