New W-2 Reporting
For 2026, employer's must report qualified overtime and qualified tips on Forms W-2.
Draft versions of Forms W-2, Wage and Tax Statements, for 2026 include new reporting requirements. Employer's will be required to report total qualified overtime compensation and qualified tips. In addition, the Treasury Occupation Code for an employee's tipped occupation must be entered.
| If we maintain your employee earnings records, you must track your employee's overtime by writing the regular pay and overtime pay separately on the check or stub. |
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| If you use computer software to calculate your payroll, you must properly use the regular hours and overtime hours input fields to properly calculate and report overtime pay. |
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| If we prepare your payroll, we will automatically track the required tips and overtime compensation and properly report the amounts on your payroll tax forms. |
Employment Forms
Withholding Tables
Use these tables to figure the withholding for your employees' paychecks.
Labor Posters
Required posters that employers must display.
