It's January, which means one thing for household employers: W-2 time.
If you paid a nanny, housekeeper, or other household worker $2,800 or more in 2025, you need to give them a W-2. This guide walks you through everything—what the form looks like, what goes in each box, and how to file it correctly.
Don't worry. It's less complicated than it looks.
The W-2 is one piece of the puzzle — see our Schedule H guide for the full picture of how it all fits into your tax return.
What Is a W-2, and Why Do You Need One?
TL;DR: A W-2 reports total wages and taxes withheld. You must give your nanny a copy AND file with the SSA by January 31. The penalty for late filing is $60–$340 per form.
A W-2 (officially "Wage and Tax Statement") reports what you paid your employee and what taxes were withheld. It's the same form every employer in America uses—from giant corporations to you, paying your nanny.
Your employee needs their W-2 to file their personal tax return. The Social Security Administration needs a copy to track earnings. And you'll use the information when filing your own taxes.
The deadline is January 31. You need to:
- Give your employee their copy by January 31
- File Copy A with the Social Security Administration by January 31
New to nanny taxes? Start with our complete guide to nanny taxes for the basics, or see our nanny taxes overview for a quick summary with rates.
Want to understand the full process? See how it works for a step-by-step overview from setup to year-end.
Do You Actually Need to File a W-2?
You must provide a W-2 if you paid a household employee $2,800 or more during 2025. This is the 2025 threshold (filed in early 2026).
| What You Paid | Do You Need a W-2? |
|---|---|
| Less than $2,800 | No |
| $2,800 or more | Yes |
Important: This is per employee. If you paid two different babysitters $2,000 each, neither needs a W-2. But if you paid one nanny $30,000, that definitely requires a W-2.
What the W-2 Looks Like
The W-2 is a small form with a bunch of numbered boxes. Here's what matters for household employers:
The Key Boxes
| Box | What It Contains | Example ($40,000 salary) |
|---|---|---|
| Box 1 | Total wages paid | $40,000 |
| Box 2 | Federal income tax withheld | $0 (if you didn't withhold) |
| Box 3 | Social Security wages | $40,000 |
| Box 4 | Social Security tax withheld | $2,480 (6.2%) |
| Box 5 | Medicare wages | $40,000 |
| Box 6 | Medicare tax withheld | $580 (1.45%) |
What About State Boxes?
If you withheld state taxes, you'll also fill in:
- Box 15: State and employer's state ID number
- Box 16: State wages
- Box 17: State income tax withheld
If your state has no income tax (like Texas or Florida), you can leave these blank.
Other Boxes You Might Use
- Box 12: Special codes. Starting with 2026 W-2s, use code TT to report qualified overtime compensation under the OBBBA. Learn more about the overtime deduction →
- Box 13: Checkboxes for statutory employee, retirement plan, etc. (usually leave blank)
- Box 14: Other (can note state disability, local taxes, etc.)
Most household employers only need to fill boxes 1-6 plus the identifying information at the top.
The Different W-2 Copies (Yes, There Are Several)
A W-2 comes with multiple copies, each going to a different place:
| Copy | Who Gets It | Purpose |
|---|---|---|
| Copy A | Social Security Administration | Official record—you file this |
| Copy B | Your employee | For their federal tax return |
| Copy C | Your employee | For their personal records |
| Copy D | You | Your records |
| Copy 1 | State tax agency | If your state requires it |
| Copy 2 | Your employee | For their state tax return |
Pro tip: Give your employee Copy B, Copy C, and Copy 2 together. They'll sort out which one to use.
How to Create the W-2
You have a few options:
Option 1: Use NannyKeeper (Easiest)
If you used NannyKeeper during the year, your W-2 is already generated — every box calculated automatically from the payroll you ran during the year. Just log in, download the PDF, and give it to your employee. No manual math, no looking up tax rates, no worrying about Box 3 vs. Box 5.
Start tracking payroll for free → — W-2 generation is included with all paid plans (from $10/mo).
Option 2: Use Tax Software
Programs like TurboTax, H&R Block, or TaxAct can generate W-2s. You'll enter the wage and tax information, and they'll produce the form.
Option 3: SSA's Free Online Tool
The Social Security Administration has a free tool called Business Services Online (BSO) that lets you create and file W-2s directly. It's free, but you'll need to enter everything manually.
Option 4: Buy Paper Forms
You can order official W-2 forms from the IRS or office supply stores. The red Copy A must be an official form—you can't just print it on regular paper.
How to File Copy A with SSA
You must submit Copy A to the Social Security Administration. Two ways to do this:
E-file (Recommended)
- Create a free account at ssa.gov/bso
- Enter your W-2 information or upload a file
- Submit and get confirmation
E-filing is free, you get instant confirmation, and there's no postage.
Mail Paper Forms
If you prefer paper:
- Get official red-ink W-2 forms
- Fill out Form W-3 (transmittal form that summarizes all W-2s)
- Mail to the SSA address for your state
Note: You can't print Copy A on regular paper—the SSA's scanners are calibrated for the official red forms.
Common W-2 Mistakes
Wrong Social Security number Triple-check this. A wrong SSN causes notices, delays, and headaches.
Math errors on Box 3/4 and Box 5/6 Social Security tax (Box 4) should be exactly 6.2% of Box 3. Medicare tax (Box 6) should be exactly 1.45% of Box 5. Double-check your numbers with our free nanny tax calculator.
Forgetting state copies Most states require you to file Copy 1 with them. This is separate from the federal filing. Check your state's requirements to be sure.
Missing the deadline January 31 is firm. Penalties range from $60 to $340 per form depending on how late you are.
Using the wrong year's form Make sure you're using the form for the correct tax year (e.g., 2025 W-2 for wages paid in 2025).
Don't want to worry about any of this? NannyKeeper calculates every box automatically from your payroll records — so there's nothing to get wrong. See how it works →
What If You Made a Mistake?
If you discover an error after filing, use Form W-2c (Corrected Wage and Tax Statement) to fix it. You'll file the corrected form with the SSA and give an updated copy to your employee.
Common corrections include:
- Wrong Social Security number
- Incorrect wage amounts
- Wrong employer identification number
State-Specific Requirements
Each state has different rules for W-2 filing:
| State Type | What You Do |
|---|---|
| No income tax (TX, FL, WA, etc.) | No state W-2 filing needed |
| Standard income tax states | File Copy 1 with state tax agency |
| Combined federal/state filing | Some states participate—check yours |
Find your state's specific requirements →
How NannyKeeper Helps
If you're using NannyKeeper, W-2 season takes about 5 minutes instead of an afternoon:
- W-2s are automatically generated from your payroll data — Box 1, 3, 4, 5, 6 all calculated from actual pay records
- Box 12 codes handled for you — including the new code TT for qualified overtime (2026+)
- State boxes filled in — we calculate state wages and withholding for your state
- Print-ready PDFs include all copies (A, B, C, D, 1, 2) — just print and distribute
- Deadline reminders so you never miss January 31
What we do: Generate accurate, complete W-2 documents from your payroll data.
What you do: Give copies to your employee, upload Copy A to SSA's free BSO portal, and file Copy 1 with your state if required.
We don't file on your behalf — but we eliminate the math, the box-by-box guesswork, and the deadline stress.
Get started free → — free payment tracking, full payroll from $10/mo.
Learn more about our household employer payroll services.
FAQ
What if I didn't withhold any taxes?
You still need to file a W-2 if you paid above the threshold ($2,800 for 2025). Just enter $0 in the withholding boxes (2, 4, 6). You'll still owe the employer portion of taxes on Schedule H.
Can I give my employee a 1099 instead?
No. Household workers are almost always employees, not contractors. A 1099 is for independent contractors—and your nanny isn't one. See our guide on employee vs. contractor.
What if my employee lost their W-2?
Print another copy from your records. You're required to keep records for at least 4 years.
Do I need an EIN to file a W-2?
Yes. You need an Employer Identification Number. See our EIN guide for household employers for step-by-step instructions, or get one free at irs.gov.
What about household employers with multiple employees?
File a separate W-2 for each employee who earned above the threshold ($2,800 for 2025). The W-3 transmittal form summarizes all of them.
When is the W-2 deadline for household employers?
January 31. You must give your employee their copy AND file Copy A with the Social Security Administration by this date. Late filing penalties range from $60 to $340 per form. For a full overview of all the important dates, see our quarterly tax deadlines for 2026.
What if my nanny quit mid-year?
You still need to file a W-2 for any employee you paid $2,800 or more during the year, even if they only worked part of the year. The W-2 should reflect actual wages paid and taxes withheld through their last day.
Do I need to file state W-2s separately?
It depends on your state. Many states accept the federal W-2 (Copy 1 is specifically for state/local filing). Some states require a separate filing or registration. Check your state's specific requirements for details.
What's a W-2c and when do I need one?
A W-2c is a corrected W-2. You'll need one if you discover errors on a W-2 you've already filed — wrong Social Security number, incorrect wages, or miscalculated taxes. File the W-2c with the SSA as soon as you find the error and give your employee a copy.