If an employee has earnings from more than one state or locality, a separate Form W-2 will be issued for each.
Form W-2, Wage and Tax Statement, for 2025 will be mailed to all employees except those employees who, through the PostalEASE “W-2” module, elected not to receive mailed copies of Forms W-2 in favor of official electronic Forms W-2. The PostalEASE “W-2” module makes online viewing and printing of Forms W-2 for any of the last 7 years available to all employees.
The format of the 2025 Form W-2 remains unchanged from the 2024 version. To protect sensitive information, the first 5-digits of the Social Security number will be masked on the mailed copy provided to employees. The mailed copy displays a randomly generated 12-digit Control Number in box d. This Control Number has no significance to the IRS and is used by the employer as an aid in processing and tracking. Your W-2 control number may not remain the same year after year.
The One Big Beautiful Bill Act (OBBB Act), signed into law on July 4, 2025, offers a temporary federal tax deduction for certain portions of Fair Labor Standards Act (FLSA) overtime payments made to employees who receive FLSA overtime, also known as FLSA nonexempt employees. This deduction is available for tax years 2025 through 2028. For 2025 Tax Year, a letter with more information and the related overtime amount for potential deduction purposes was mailed to employees in mid-January for use, as applicable, when filing 2025 federal taxes. A copy of this letter will also be available via PostalEASE. Beginning with the 2026 tax year, the qualified overtime compensation amount will be reported directly on the employee‘s W-2 form.
An employee may be able to take the Earned Income Credit (EIC) for 2025 if qualifying requirements are met; details are printed in the “Notice to Employee” section of the Form W-2. An employee may also qualify for a state EIC credit. Employees must visit applicable state taxing authority websites to determine eligibility.
The Patient Protection and Affordable Care Act created the “Additional Medicare Tax” effective January 1, 2013. All wages and other compensation that are subject to regular Medicare tax in excess of $200,000 are subject to an additional Medicare tax of 0.9 percent. All Medicare tax withheld is reported in Box 6 of the Form W-2.
