Note: Corrected W-2 Forms (W-2C) are now available to view and download after recent processing delays. Your employees can also access them from their Gusto account.
This article is for admins who need to distribute W-2s to their employees.
If you’re an accountant looking for all-client form packages, click here.
If your employees need help viewing their W-2s, send them to this article.
You’re required to distribute Form W-2s (and 1099s if applicable) to your employees by the end of January each year. We make final W-2s available by mid-January for active and dismissed employees. We’ll email you when they’re ready.
You can distribute the forms to your team in several ways. No matter which option you choose, we’ll still email your employees to let them know they can access their W-2s in their accounts.
Your distribution options:
Let Gusto mail them. Submit your order by January 23 for forms to be postmarked by February 2.
Mail them yourself.
Download the annual employer packet (you can hand forms out in person if you prefer).
Deliver them electronically (with employee consent).
We send all the required W-2 filings directly to federal, state, and local tax agencies on your behalf. You do not need special paper stock to distribute forms to your employees.
Important: Before you distribute forms to your employees, verify that all information is accurate. Download draft forms in the Taxes & Compliance section to check. If anything looks wrong, review our Form W-2 correction guidance article.
We can mail your Forms W-2 and W-2c (if applicable) directly to your employees for $5 per person. We’ll add mailing fees to your monthly invoice.
Important:
You can only request that we mail W-2s once per tax season. You cannot edit your order once you place it, so make sure to select all employees who need their forms mailed.
Once you place the order, you cannot cancel it.
To meet the February 2 Internal Revenue Service (IRS) deadline, submit your order in Gusto by January 23.
To have Gusto mail forms to one or more of your team members:
Go to Taxes & Compliance.
Click Tax documents.
Click the W-2s tab.
Click the Distribute 202X W-2s button.
This button becomes available once the form packages are final. It will not be available when forms are still drafts.
Select I’d like Gusto to mail them to my employees.
Click Continue.
Review how it works and agree to the terms for sending forms.
Click Continue.
Select all employees whose forms you want Gusto to mail. You can only place one W-2 order, so you’ll need to distribute forms to employees you do not select (unless they’ve agreed to go paperless). You can select to:
Only mail to people who have not requested electronic-only copies (recommended)
Mail to everyone
Individually select people to mail forms to
Click Save and continue.
Complete any remaining pages or prompts. These will vary based on your selection above.
Review the summary of the order and total cost.
Click Submit order.
If you have contractors whose forms you’d like to mail, follow these steps to distribute them.
We’ll send all original Forms W-2 and all corrected Forms W-2c. This includes all corrected Form W-2cs we create after the original Form W-2.
Download a mail-friendly packet of all your employees’ Forms W-2.
This packet does not include the employer copy (Copy D) of Forms W-2. Learn how to download a complete packet that includes the employer copy for records.
To download, print, and mail W-2 forms yourself:
Go to Taxes & Compliance.
Click Tax documents.
Click the W-2s tab.
Click the Distribute 202X W-2s button.
This button becomes available once the form packages are final. It will not be available when forms are still drafts.
Click I’d like to download and distribute them on my own.
Review how to build your tax form packet and click Continue.
Select all employees whose forms you want included in the mailable packet.
We’ll email you when your packet is ready. You’ll find it on your Documents page in a new row. You can also refresh this page in a few minutes. Once it’s ready, you’ll find a download link on the right.
When it’s ready, click the download icon and print your employees’ Forms W-2.
Print the forms on standard, white printer paper (8.5” X 11”).
Put all three forms (B, C, and 2) per employee in each envelope*.
*Envelope requirement: Use standard 6666-2 W-2 envelopes. You can purchase these from various office supply stores.
Mail the W-2s to your employees by February 2.
If you need more time, you can request an extension from the IRS.
If only a few of your employees need paper W-2s, you can also download individual Form W-2s from their profile:
Go to People.
Click your employee’s name.
Click the Documents tab.
Under Employment Documents, click W-2: Wages and Tax Statement for the applicable year.
We make final forms available in mid-to-late January.
Download, print, and distribute the W-2s to employees.
Print your employee’s W-2 on standard, white printer paper (8.5” X 11”).
Get a PDF bundle for all employees’ Forms W-2, including employer copies. You can hand them out in person if needed.
To download the annual employer packet:
Go to Taxes & Compliance.
Click Tax documents.
Click the W-2s tab
Click Download W-2s and W-3s.
Select the year.
Click Download.
If you need to distribute any, print the W-2s for employees.
Print the forms on standard, white printer paper (8.5” X 11”).
Put all three forms (B, C, and 2) per employee in each envelope*.
*Envelope requirement: Use standard 6666-2 W-2 envelopes. You can purchase these from various office supply stores.
Distribute the W-2s to your employees by February 2.
If you need more time, you can request an extension from the IRS.
You’re required to distribute paper copies of your teams’ W-2s unless they’ve given consent for electronic distribution.
We’ll make forms available to distribute by mid-January, and the deadline to distribute is February 2.
To check who has given consent for electronic distribution in Gusto:
Go to Taxes & Compliance.
Click Tax documents.
Click the W-2s tab.
You’ll find a list of each team member, along with a column showing their delivery preference. This information becomes available once final forms are in Gusto.
Note: Since you’re required to provide paper copies, we’ll set their preference as “paper copy” by default if they haven’t chosen a preference yet. Employees who want to go paperless must update their delivery preference by January 16, 2026 (before forms become available) to take effect for the 2025 tax documents.
Team members who opted into electronic delivery can view and download their W-2 in the Documents section of their Gusto account. We’ll email them when their final Form W-2 is available.
Form W-2 shows wage and tax information for the year for one employer. Employers provide this form each year, and employees use it to file their personal federal tax returns. Employees can view Form W-2 in their Gusto account.
The descriptions below are simplified. Some boxes have extra IRS rules. For full details, review the IRS instructions for Form W-2.
Box a: Social Security Number
Shows the employee’s Social Security number. Make sure it's correct.
Box b: FEIN
Shows the employer’s Federal Employer Identification Number.
Box c: Employer Information
Shows the employer’s name, legal address, and ZIP code.
Box d: Control Number
Some payroll systems use this. Gusto does not. It's not required.
Box e: Employee Name
Shows the employee’s legal first name, middle initial, and last name.
Box f: Employee Address
Shows the employee’s home address and ZIP code.
Box 1: Federal Taxable Wages
Wages that are subject to federal income tax. This includes tips. It does not include pre-tax amounts such as Section 125 health plans or 401(k) contributions.
Box 2: Federal Income Tax Withheld
Shows the total federal income tax taken from the employee’s pay.
Box 3: Social Security Wages
Wages that are subject to Social Security tax. Pre-tax contributions are not included.
Box 4: Social Security Tax Withheld
Shows the total Social Security tax taken from the employee’s pay.
Box 5: Medicare Wages
Wages that are subject to Medicare tax. Pre-tax contributions are not included.
Box 6: Medicare Tax Withheld
Shows the total Medicare tax taken from the employee’s pay.
Box 7: Reported Tips
Tips reported by the employee. The IRS says employees can use this amount as their qualified tips for 2025 when they claim a tax deduction on their tip income (up to IRS limits). Watch our tutorial on how to claim the tip deduction.
Box 8: Allocated Tips
Tips assigned to the employee by the employer. These amounts do not have federal income, Social Security, or Medicare tax withheld until the employee reports them.
Box 10: Dependent Care Benefits
Amounts set aside for dependent care benefits.
Box 11: Nonqualified Plans
Amounts paid from the employer’s non-qualified retirement plan.
Box 12: Codes for Special Benefits
Lists different types of pay or benefits using letter codes. For the full list, see the IRS General Instructions for Forms W-2 and W-3.
Note: Under the One Big Beautiful Bill Act, employees may deduct qualified tips and overtime pay on their personal federal income tax return.
Tax Year 2025:
We'll report an estimated amount of qualified overtime in Box 14.
We'll report qualified tips in Box 7. Before you claim these tips as a deduction on 2025 taxes, you must make sure your tips came from work in an approved tipped job.
Tax Year 2026:
Qualified overtime will appear in Box 12, Code TT.
Qualified tips (for eligible occupations) will appear in Box 12, Code TP.
The employee’s occupation code will appear in Box 14b.
Employers and employees should review these boxes closely when preparing tax documents.
Box 13: Special Status Checks
Shows if the employee was a statutory employee, participated in a company retirement plan, or received third-party sick pay.
Box 14: Other Employer Information
Shows other items the employer must report, such as S-Corp insurance, personal use of a company car, and qualified overtime premiums.
Box 14b (starting 2026): Tip Deduction Details
Shows the occupation code for employees who qualify for the tip deduction.
Box 15: State Information
Shows the employer’s state and state identification number.
Box 16: State Taxable Wages
Wages that are subject to state income tax. Pre-tax contributions are not included.
New York rule: If the employee worked in New York at any time during the year, Box 16 will always match Box 1.
Box 17: State Income Tax Withheld
Shows the state income tax withheld.
Box 18: Local Wages
Wages that are subject to local, city, or other state taxes.
Box 19: Local Tax Withheld
Shows the local or city tax withheld.
Box 20: Local Tax Code or Name
Shows the code or name for the tax listed in Box 19.
Q: Can both employers and employees access the W-2 in Gusto?
A: Yes. Employees can download their own W-2, and employers can view and distribute W-2s for their team.
Q: Why does Box 1 look lower than total earnings?
A: Box 1 removes pre-tax amounts such as health plan premiums or 401(k) contributions.
Q: Why does New York require Box 16 to match Box 1?
A: New York uses federal taxable wages as the base for state wages. Even if the employee only worked in NY for part of the year, Box 16 will always match Box 1.
Q: Where can employers find Box 12 codes?
A: The IRS includes the full list of codes in the General Instructions for Forms W-2 and W-3.
Q: Are allocated tips already taxed?
A: No. Allocated tips in Box 8 are taxed when the employee files their tax return.
Q: Where can I find tips from the year and the Treasury Tipped Occupation Code that applies?
A: Watch our tutorial on where to locate this information for 2025.
Q: Will a dismissed employee with only outside wages get a W-2?
A: Yes—but only if you ran payroll in Gusto during that tax year. How it works:
If you ran payroll in Gusto: If you processed at least one payroll (regular, off-cycle, or extra pay) for any employee that year, we will generate a W-2 for dismissed employees with historical wages.
If you did not run payroll in Gusto: If you did not run any payroll in Gusto, we cannot generate a W-2—even if you entered historical wages.
Q: Does an employee need to be active in Gusto to get a W-2 at the end of the year?
A: We’ll create a Form W-2 for active and dismissed employees if:
They have Form W-2 wages to report, and you processed at least one payroll in Gusto for any employee that year.
Reported wages will include any payments processed in Gusto or reported to Gusto (in a non-Gusto payroll) before the end-of-year deadline.
You’re a current customer, or a previous customer who asked Gusto to file your end-of-year forms.