The IRS recently released the 2025 General Instructions for Forms W-2 and W-3. There are several notable updates. The due date for filing the 2025 W-2 with the Social Security Administration (SSA) has been updated to February 2, 2026 because the statutory due date of January 31 falls on a Saturday. The information about requesting an extension of time to furnish W-2 to recipients has been updated to include information about the new Form 15397, the form recently introduced by the IRS to request an extension of time to furnish recipient copies of information returns including the W-2. In several places, updates have been made to clarify that the rule against advertisements (like slogans and logos) on W-2 forms also applies to the envelope containing the W-2. The descriptions for Code F and Code S of Box 12 have been updated to clarify that the codes may be used for elective deferrals made to a Roth SEP IRA.
Dollar amounts have been updated throughout the guide. The maximum social security wage base (Box 3 plus Box 7) increased to $176,100. The maximum social security withholding (Box 4) increased to $10,918. The limit for elective deferrals and designated Roth contributions increased to $23,500. The health flexible savings arrangement salary reduction contribution limit increased to $3,300. The maximum reimbursement for eligible employees under QSEHRA for 2025 increased to $6,350 (12,800 if it also reimburses family members). The exclusion amount for adoption benefits increased to $17,280. Information return penalty amounts have been adjusted for inflation.
The 2025 General Instructions for Forms W-2 and W-3 can be found here.
