W2 — Payroll Definition

What is Form W-2?

Form W-2 reports calendar-year wage, tax, and other payroll categories using official box definitions. The general furnishing and filing deadline is January 31, subject to weekend, holiday, extension, relief, and special-case rules. A final pay statement can help with reconciliation, but its gross and YTD labels do not automatically equal W-2 wage boxes.

How to apply this payroll definition

Locate the label beside its current-period amount, taxable-wage basis, and year-to-date total. Compare it with prior genuine statements, benefits materials, the employer's payroll documentation, and the primary source linked on this page. The same abbreviation can carry a different employer-specific meaning.

What the label does not prove

A familiar term or plausible amount does not authenticate a pay statement or confirm identity, employment, wages, deductions, tax compliance, or eligibility. Ask the verified payroll contact about an unknown code. Use current agency instructions or a qualified adviser when a rate, filing, benefit, garnishment, or legal decision depends on the answer.

Browse all payroll definitions or use the pay-statement codes guide.