New York State Form IT-2, Summary of W-2 Statements, is the schedule you attach to your state income tax return to report the wage and withholding information from every federal W-2 you received during the tax year. You file it with Form IT-201 if you are a full-year resident, or Form IT-203 if you are a nonresident or part-year resident, and it is due with your return on April 15, 2026, for the 2025 tax year.1New York State Department of Taxation and Finance. Summary of W-2 Statements The state matches what you enter on IT-2 against what your employers reported, so the figures have to line up exactly for your withholding credits to be accepted.
Who Has to Include a W-2 Record
If you file a New York State income tax return and received any federal W-2 for the year, you need a W-2 Record on Form IT-2 for each one. That includes W-2s from out-of-state employers showing no New York State, New York City, or Yonkers wages or withholding. The instructions require a record for every federal W-2 you and your spouse (if filing jointly) received, regardless of whether New York tax was taken out.1New York State Department of Taxation and Finance. Summary of W-2 Statements Leaving out a W-2 because it has no New York figures is one of the most common causes of processing delays.
The requirement applies the same way to full-year residents, part-year residents, and nonresidents with New York source income. If an employer issued you a corrected W-2 (Form W-2c), report it on Form IT-2 and mark the “Corrected (W-2c)” box on that W-2 Record.1New York State Department of Taxation and Finance. Summary of W-2 Statements
Filling Out Each W-2 Record
Before you start, pull together every federal W-2 you received for the year and download the current version of Form IT-2 from the Department of Taxation and Finance website. The form is revised annually, and an outdated version can be rejected. Each W-2 Record block on the form mirrors the layout of a federal W-2, so the task is mostly careful transcription. Copy numbers exactly as they appear. Transposed digits and rounded withholding amounts are what trigger adjustment notices.
Federal-Level Boxes
Each W-2 Record begins with the federal-side information:1New York State Department of Taxation and Finance. Summary of W-2 Statements
- Box a: your Social Security number.
- Box b: the employer’s federal EIN.
- Box c: the employer’s name and full address, including city, state, ZIP, and country.
- Box 1: total wages, tips, and other compensation.
- Box 8: allocated tips, if any.
- Box 10: dependent care benefits.
- Box 11: distributions from nonqualified plans.
- Boxes 12a through 12d: enter both the code letter and the dollar amount for each coded item (retirement contributions, health coverage costs, and the like).
- Box 13: mark an X for Statutory Employee, Retirement Plan, or Third-Party Sick Pay only if the matching box on the federal W-2 is checked. Otherwise leave them blank.
- Boxes 14a through 14d: enter the description and amount for other items the employer reported, such as union dues or state disability insurance.
State and Local Boxes
The lower portion of the W-2 Record captures state and local figures:
- Boxes 15a, 16a, and 17a: NY state abbreviation, New York wages and tips, and New York income tax withheld.
- Boxes 15b, 16b, and 17b: if your W-2 also shows another state’s wages or withholding, enter that state’s abbreviation and amounts here.
- Boxes 18, 19, and 20 under Locality a and Locality b: local wages, local income tax withheld, and the locality name. New York City and Yonkers withholding goes here. Use both locality sections if the W-2 lists two.
Once every W-2 Record is complete, add the New York State, New York City, and Yonkers withholding totals and carry them to the corresponding lines on your IT-201 or IT-203.
Submitting Form IT-2 With Your Return
E-Filing
Electronic filing is the fastest route. Most commercial tax software pulls your W-2 entries into Form IT-2 automatically when you input the federal wage information, so you rarely build the schedule by hand. New York also offers free e-filing through its Free File program for taxpayers who meet certain income thresholds; access the vendor through the Department of Taxation and Finance’s Free File page to avoid charges.2New York State Department of Taxation and Finance. Free File Your Income Tax Return
Paper Filing
Paper filers should use the fill-in version of Form IT-2 from the Department of Taxation and Finance website and place it at the front of the return packet. Do not attach the actual federal W-2 forms. Keep those for your records and send only the completed IT-2.1New York State Department of Taxation and Finance. Summary of W-2 Statements
Where you mail the return depends on whether you owe tax:3New York State Department of Taxation and Finance. Mailing Address (Personal Income Tax Returns)
- No payment enclosed: State Processing Center, PO Box 61000, Albany, NY 12261-0001.
- Payment enclosed (include Form IT-201-V): State Processing Center, PO Box 15555, Albany, NY 12212-5555.
- Private delivery service: NYS Tax Department, RPC – PIT, 90 Cohoes Ave, Green Island, NY 12183-1515.
If a W-2 Hasn’t Arrived Yet
Employers have until January 31 to mail W-2s, and the Department of Taxation and Finance suggests waiting until mid-February before chasing a missing one.4New York State Department of Taxation and Finance. What If You Didn’t Receive or Lost Your Form W-2? If it still hasn’t shown up, contact the employer first. If the employer is unresponsive, you can reach out to the Social Security Administration or request a wage transcript from the IRS.
The state cannot provide current-year wage and withholding data until April 19. After that date, if you have already tried the employer and still cannot get the W-2, New York will provide a wage and tax transcript showing what the employer reported.4New York State Department of Taxation and Finance. What If You Didn’t Receive or Lost Your Form W-2? That transcript gives you the figures needed to finish Form IT-2.
What Errors on Form IT-2 Can Cost
Mistakes on Form IT-2 feed straight into your main return, and the state treats the resulting discrepancies like any other reporting error. If the tax you report is less than the correct amount by more than 10 percent or $2,000 (whichever is greater), the penalty is 10 percent of the difference.5New York State Department of Taxation and Finance. Interest and Penalties
More serious problems carry heavier penalties:
- Negligence: 5 percent of the underpayment plus 50 percent of the interest owed on it.
- Fraud: twice the underpayment amount.
- Frivolous returns: up to $5,000 on top of any other penalty.
These apply to the overall return, but inflated or fabricated withholding on Form IT-2 is exactly the kind of entry that produces them.5New York State Department of Taxation and Finance. Interest and Penalties
Pensions and 1099-R Income Go on a Different Form
Form IT-2 is for W-2 wage income only. Retirement distributions, pensions, and annuity payments reported on federal Form 1099-R belong on Form IT-1099-R instead. You complete one 1099-R Record for each federal 1099-R that shows New York State, New York City, or Yonkers withholding, then carry the totals to your IT-201 or IT-203.6New York State Department of Taxation and Finance. Summary of Federal Form 1099-R Statements As with IT-2, paper filers submit only the summary form and keep the underlying federal 1099-Rs with their records.