How to Handle Multiple W-2 Forms: Tips for Multiple Jobs and States

When You Get More Than One W-2

You receive a separate W-2 from every employer you worked for during the year — including part-time, temporary, and seasonal jobs. If you worked three jobs in 2025, you'll file with three W-2s. If you worked in two states for the same employer, you may receive a W-2 with multiple state entries or separate W-2s per state.

All W-2s must be reported on your return — you can't skip one just because it was a short-term job or the income was small.

Multiple Jobs: Social Security Tax Overpayment

Social Security tax is withheld at 6.2% up to the annual wage base ($176,100 for 2025). Each employer withholds independently — they don't know about your other jobs.

The problem: If you earn $100,000 at Job A and $100,000 at Job B, each employer withholds 6.2% on their $100,000. You've paid Social Security tax on $200,000 total — but the cap is $176,100. You've overpaid by about $1,480.

The fix: The IRS automatically calculates this on your 1040. Excess Social Security withholding becomes a tax credit on your return — you'll get that money back as part of your refund (or reduced amount owed).

Look at the sum of Box 4 amounts across all your W-2s. If it exceeds $10,918.20 (6.2% × $176,100), you've overpaid and will get the excess back.

Multiple States: Filing Requirements

Working in multiple states creates multi-state filing obligations. The rules vary:

Reciprocity agreements: Many neighboring states have agreements so you only pay tax to your home state (e.g., MD/DC/VA, OH/KY/IN). Check if your states have reciprocity.
Non-resident returns: Without reciprocity, you typically file a non-resident return in each state where you earned income.
Credit for taxes paid: Your home state usually gives you a credit for taxes paid to other states — preventing true double taxation.

Your W-2 will show state wages and state tax withheld in Boxes 15–17, often with separate lines for each state.

Checking for Errors Across Multiple W-2s

When you have multiple W-2s, verify:

Your name and SSN are identical on all W-2s (even one digit off creates IRS matching problems)
Box 1 wages on all W-2s match your own records of earnings from each employer
State wages in Box 16 are consistent with where you actually worked

What to Do If a W-2 Is Missing

Employers must issue W-2s by January 31. If you haven't received one by mid-February:

Contact the employer's payroll department directly
If unresponsive, contact the IRS (they can request the W-2 from the employer)
As a last resort, use Form 4852 (substitute W-2) based on your final pay stub

Extract and Organize Multiple W-2s