What's New with 2026 Form W-2 and Form W-3

ezW2 2026: SSA Approved. Trusted by Thousands.

The IRS updated 2026 Form W-2 and the General Instructions for Forms W-2 and W-3 for wages paid in calendar year 2026 (filed in 2027). Most of the layout you already know is still there. The important changes are new Box 12 codes, a split Box 14, a higher wage reporting threshold, and employer reporting for qualified tips, qualified overtime, and Trump account contributions.

Source: IRS General Instructions for Forms W-2 and W-3 (2026)

2026 W-2 / W-3 changes

Box 14 is split into Box 14a (Other) and Box 14b (Treasury Tipped Occupation Code(s)).
New Box 12 codes: TP (cash tips), TT (qualified overtime premium), and TA (employer Trump account contributions).
File 2026 Forms W-2 and W-3 with the SSA by February 1, 2027 (paper or e-file).
If you file 10 or more information returns, you must e-file unless the IRS grants a waiver.

2025 vs. 2026: how OBBBA amounts are reported

The One Big Beautiful Bill Act (P.L. 119-21) created employee deductions for qualified tips and qualified overtime. Employer reporting is different in 2025 and 2026:

Tax year	How to report on Form W-2
2025 (filed in 2026)	Optional Box 14 labels for qualified tips and qualified overtime. See the 2025 W-2 OBBBA guide.
2026 (filed in 2027)	Required Box 12 codes TP and TT, plus Box 14b occupation codes when cash tips are reported with code TP.

Tips and qualified overtime stay in Box 1 wages. They remain subject to federal income tax withholding and employer/employee Social Security and Medicare tax. The new boxes help employees claim deductions on their personal returns; they do not remove payroll tax from those amounts.

New Box 12 codes on 2026 Form W-2

Code TP — Total cash tips reported to the employer

Report the total cash tips the employee reported to you. Cash tips include voluntary cash or charged tips and tips from tip-sharing. Mandatory service charges added to a bill are not qualified tips.

When you use code TP, you must also enter the Treasury Tipped Occupation Code(s) in Box 14b. See the Treasury Tipped Occupation Code list. Source: IRS.gov.

Code TT — Total qualified overtime compensation

Report only the FLSA overtime premium — the extra half in time-and-a-half — not the employee's entire overtime paycheck.

Example: 5 overtime hours at a $20 regular rate and $30 overtime rate. The extra $10 is the overtime premium. The extra $10 × 5 hours = $50 goes in Box 12 with code TT. The $150 goes in Box 1 with other wages.

Code TA — Employer Trump account contributions

Beginning July 4, 2026, employers may contribute up to $2,500 a year, toward the $5,000 contribution limit to the Trump account of an employee or of a dependent of an employee, and the amount will be excluded from the gross income of the employee if paid pursuant to a Trump account contribution program. For more information about employer contributions to Trump accounts, see Pub. 15-A.

What does not go on Form W-3 Box 12a?

Form W-3 Box 12a still totals only W-2 Box 12 amounts with codes D through H, S, Y, AA, BB, and EE. Codes TA, TP, and TT are not included in the W-3 Box 12a total.

Box 14a and Box 14b on 2026 Form W-2

Box 14a — Other: Use this for the same “other” items you used to put in Box 14 (union dues, SDI, health premiums, and similar labels). Box 9 was reduced so 14a can hold an extra entry.
Box 14b — Treasury Tipped Occupation Code(s): Required when cash tips are reported with Box 12 code TP. Enter up to two occupation codes. If any tips were received in a nonqualifying occupation, include 000 as one of the codes.

What's new on Form W-3 for 2026

Form W-3 is still the transmittal that totals the W-2 Copy A forms you send to SSA. ezW2 builds W-3 from your W-2 data.

File W-3 with Copy A of Forms W-2 by February 1, 2027.
Box 12a still excludes codes TA, TP, and TT.
Box 9 on W-3 remains unused (do not enter an amount).
W-3 totals in boxes 1–8, 10, and 11 should still reconcile to the related W-2 boxes and to Forms 941/943/944.

Caution: The total of Form W-2 box 12 amounts reported with codes A through C, J through R, T through W, Z, DD, FF through II, TA, TP, and TT is not reported on Form W-3

How ezW2 2026 supports the 2026 forms

Print SSA-approved substitute W-2 and W-3 on plain white paper.
Fill data on traditional red Copy A forms if you still use them.
Enter the new Box 12 codes (TP, TT, TA) and Box 14a / 14b fields on the 2026 W-2 screen.
Generate Form W-3 automatically from your W-2 totals.
E-file W-2/W-3 to SSA with the built-in service or with your own SSA BSO account.

Returning clients can roll forward last year's data into ezW2 2026, then add the new 2026 boxes.

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