New York Form IT-2, Summary of W-2 Statements, is used by taxpayers who file a New York State income tax return and received one or more federal Forms W-2, Wage and Tax Statement. Instead of attaching federal W-2 forms to the New York return, taxpayers use Form IT-2 to summarize the W-2 information that New York needs for income, wage, withholding, state, local, and employer reporting. The form includes separate W-2 Record sections, and each record is used to report information from one federal Form W-2. If a taxpayer is filing jointly, the form may include W-2 information for the taxpayer and the spouse. Form IT-2 is also used when a taxpayer received foreign earned income but did not receive a federal Form W-2. The form captures the employee’s Social Security number, employer identification number, employer name and address, wages, allocated tips, dependent care benefits, nonqualified plan amounts, coded box 12 amounts, box 14 descriptions, statutory employee status, retirement plan status, third-party sick pay, New York State wages and tax withheld, other state wage and withholding information, and New York City or Yonkers local wage and tax information. This form is important because it supports the wage and withholding amounts reported on the New York income tax return and helps make sure the taxpayer receives proper credit for New York State, New York City, and Yonkers tax withheld.
How To File New York Form IT-2
Complete Form IT-2 when you file a New York State income tax return and you received one or more federal Forms W-2. Complete one W-2 Record for each federal Form W-2 received by you, and if filing jointly, by your spouse. Fill in only the information requested on Form IT-2, using the matching information from the federal W-2. If you have more W-2s than the form can hold, complete additional Forms IT-2. Do not cut, detach, or separate the W-2 Record sections. Submit Form IT-2 as a full page with your New York State income tax return. You do not need to submit the instruction page. Do not send your federal Forms W-2 with the New York return. Keep the federal W-2s for your records.
Important General Instructions
Line 1: Who Must File Form IT-2
You must complete Form IT-2 if you file a New York State income tax return and you received a federal Form W-2.
Line 2: Joint Filers
If you are filing a joint return, include each federal Form W-2 received by you and your spouse.
Line 3: One W-2 Record For Each Federal Form W-2
Use one W-2 Record section for each federal Form W-2. Each record should match one W-2.
Line 4: W-2 With No New York Wages Or Withholding
Complete a W-2 Record even if the federal W-2 does not show New York State, New York City, or Yonkers wages or tax withheld.
Line 5: Foreign Earned Income Without A Federal W-2
Complete Form IT-2 if you received foreign earned income but did not receive a federal Form W-2.
Line 6: Foreign Earned Income Examples
Foreign earned income may include salaries, wages, commissions, bonuses, professional fees, certain noncash income, allowances, or reimbursements.
Line 7: Matching W-2 Boxes
Each box on a W-2 Record matches a similar box or area on the federal Form W-2. Enter the requested amount, code, or description in the matching place.
Line 8: Complete Only Requested Information
Do not add extra information that Form IT-2 does not ask for.
Line 9: Additional Forms IT-2
Use additional Forms IT-2 if you have more W-2 information than the available W-2 Record sections can hold.
Line 10: More Than Four Box 12 Or Box 14 Items
If one federal W-2 has more than four items in box 12 or box 14, use an additional W-2 Record for the same W-2.
Line 11: Repeating Boxes A, B, And C For Extra Records
When using an extra W-2 Record for additional box 12 or box 14 items, repeat boxes a, b, and c from the first W-2 Record for the same federal W-2.
Line 12: Extra Box 12 Or Box 14 Items Only
On the added W-2 Record, enter only the extra box 12 or box 14 items that did not fit on the first record.
Line 13: Other State Withholding Limitation
Do not create extra W-2 Records only to report withholding from more than one other state for the same wages.
Line 14: Whole Dollar Amounts
Enter whole dollar amounts only. The cents are already shown as zeros on the form.
Line 15: Rounding Amounts
Drop cents below 50 cents. Increase amounts from 50 cents through 99 cents to the next whole dollar.
Line 16: Rounding Example
If the amount is $1.39, enter $1. If the amount is $2.50, enter $3.
How To Complete W-2 Record 1 Line By Line
Line 17: W-2 Record 1
Use W-2 Record 1 to report information from the first federal Form W-2.
Line 18: Box A, Employee’s Social Security Number
Enter the full 9-digit Social Security number of the employee named on this W-2. If the W-2 belongs to your spouse on a joint return, enter your spouse’s Social Security number.
Line 19: Box B, Employer Identification Number
Enter the employer’s EIN exactly as shown on the federal Form W-2. If this record is for foreign earned income and the employer number does not fit, leave this box blank.
Line 20: Box C, Employer’s Information
Enter the employer’s information from the federal Form W-2.
Line 21: Employer’s Name
Enter the employer’s full name.
Line 22: Employer’s Address
Enter the employer’s street address, including number and street.
Line 23: City
Enter the city from the employer’s address.
Line 24: State
Enter the state from the employer’s address.
Line 25: ZIP Code
Enter the ZIP code from the employer’s address.
Line 26: Country
Enter the country from the employer’s address, if applicable.
Line 27: Box 1, Wages, Tips, Other Compensation
Enter the federal wages, tips, and other compensation from box 1 of the federal Form W-2.
Line 28: Box 8, Allocated Tips
Enter the allocated tips amount from box 8 of the federal Form W-2, if any.
Line 29: Box 10, Dependent Care Benefits
Enter the dependent care benefits amount from box 10 of the federal Form W-2, if any.
Line 30: Box 11, Nonqualified Plans
Enter the nonqualified plans amount from box 11 of the federal Form W-2, if any.
Line 31: Box 12a, Amount
Enter the first box 12 amount from the federal Form W-2, if any.
Line 32: Box 12a, Code
Enter the code that matches the box 12a amount.
Line 33: Box 12b, Amount
Enter the second box 12 amount from the federal Form W-2, if any.
Line 34: Box 12b, Code
Enter the code that matches the box 12b amount.
Line 35: Box 12c, Amount
Enter the third box 12 amount from the federal Form W-2, if any.
Line 36: Box 12c, Code
Enter the code that matches the box 12c amount.
Line 37: Box 12d, Amount
Enter the fourth box 12 amount from the federal Form W-2, if any.
Line 38: Box 12d, Code
Enter the code that matches the box 12d amount.
Line 39: Box 13, Statutory Employee
Mark this box if the Statutory employee box is checked on the federal Form W-2. Leave it blank if it is not checked.
Line 40: Box 13, Retirement Plan
Mark this box if the Retirement plan box is checked on the federal Form W-2. Leave it blank if it is not checked.
Line 41: Box 13, Third-Party Sick Pay
Mark this box if the Third-party sick pay box is checked on the federal Form W-2. Leave it blank if it is not checked.
Line 42: Box 14a, Amount
Enter the first box 14 amount from the federal Form W-2, if any.
Line 43: Box 14a, Description
Enter the description connected to the box 14a amount.
Line 44: Box 14b, Amount
Enter the second box 14 amount from the federal Form W-2, if any.
Line 45: Box 14b, Description
Enter the description connected to the box 14b amount.
Line 46: Box 14c, Amount
Enter the third box 14 amount from the federal Form W-2, if any.
Line 47: Box 14c, Description
Enter the description connected to the box 14c amount.
Line 48: Box 14d, Amount
Enter the fourth box 14 amount from the federal Form W-2, if any.
Line 49: Box 14d, Description
Enter the description connected to the box 14d amount.
Line 50: Corrected W-2c
Mark this box if the W-2 Record is based on a corrected federal Form W-2c. Enter the corrected information from the W-2c, along with all other requested W-2 details.
Line 51: New York State Information
Use this area to report New York State wage and withholding information only.
Line 52: Box 15a, NY State
This box is already set for New York State. Use the New York State wage and withholding boxes that follow.
Line 53: Box 16a, NYS Wages, Tips, Etc.
Enter the New York State wages, tips, and other compensation exactly as shown on the federal Form W-2. If there are no New York State wages, leave this blank.
Line 54: Box 17a, NYS Income Tax Withheld
Enter the New York State income tax withheld shown as state income tax on the federal Form W-2. If there is no New York State withholding, leave this blank.
Line 55: Other State Information
Use this area only if the federal Form W-2 reports wages and withholding for a state other than New York.
Line 56: Box 15b, Other State
Enter the other state abbreviation from the federal Form W-2.
Line 57: Box 16b, Other State Wages, Tips, Etc.
Enter the wages, tips, and other compensation for the other state.
Line 58: Box 17b, Other State Income Tax Withheld
Enter the other state income tax withheld.
Line 59: New York City And Yonkers Information
Use this area only for New York City or Yonkers wages and withholding shown on the federal Form W-2.
Line 60: Box 18, Locality A Local Wages, Tips, Etc.
Enter the local wages for the first locality, either New York City or Yonkers.
Line 61: Box 19, Locality A Local Income Tax Withheld
Enter the local income tax withheld for the first locality.
Line 62: Box 20, Locality A Locality Name
Enter NYC for New York City or Yonkers for Yonkers.
Line 63: Box 18, Locality B Local Wages, Tips, Etc.
Use this line only if both New York City and Yonkers local information must be reported. Enter the local wages for the second locality.
Line 64: Box 19, Locality B Local Income Tax Withheld
Enter the local income tax withheld for the second locality.
Line 65: Box 20, Locality B Locality Name
Enter NYC or Yonkers for the second locality.
Line 66: Locality Information From Other States
Do not enter locality information from another state in the New York City or Yonkers section.
How To Complete W-2 Record 2 Line By Line
Line 67: W-2 Record 2
Use W-2 Record 2 to report information from the second federal Form W-2. If you have only one W-2, leave this section blank.
Line 68: Do Not Detach
Do not separate W-2 Record 2 from the rest of Form IT-2. Submit the form as one full page.
Line 69: Box A, Employee’s Social Security Number
Enter the full 9-digit Social Security number of the employee named on the second W-2. If this W-2 belongs to your spouse, enter your spouse’s Social Security number.
Line 70: Box B, Employer Identification Number
Enter the second employer’s EIN exactly as shown on the federal Form W-2. If this record is for foreign earned income and the employer number does not fit, leave this box blank.
Line 71: Box C, Employer’s Information
Enter the second employer’s information from the federal Form W-2.
Line 72: Employer’s Name
Enter the second employer’s full name.
Line 73: Employer’s Address
Enter the second employer’s street address, including number and street.
Line 74: City
Enter the city from the second employer’s address.
Line 75: State
Enter the state from the second employer’s address.
Line 76: ZIP Code
Enter the ZIP code from the second employer’s address.
Line 77: Country
Enter the country from the second employer’s address, if applicable.
Line 78: Box 1, Wages, Tips, Other Compensation
Enter the federal wages, tips, and other compensation from box 1 of the second federal Form W-2.
Line 79: Box 8, Allocated Tips
Enter the allocated tips amount from box 8 of the second federal Form W-2, if any.
Line 80: Box 10, Dependent Care Benefits
Enter the dependent care benefits amount from box 10 of the second federal Form W-2, if any.
Line 81: Box 11, Nonqualified Plans
Enter the nonqualified plans amount from box 11 of the second federal Form W-2, if any.
Line 82: Box 12a, Amount
Enter the first box 12 amount from the second federal Form W-2, if any.
Line 83: Box 12a, Code
Enter the code that matches the box 12a amount.
Line 84: Box 12b, Amount
Enter the second box 12 amount from the second federal Form W-2, if any.
Line 85: Box 12b, Code
Enter the code that matches the box 12b amount.
Line 86: Box 12c, Amount
Enter the third box 12 amount from the second federal Form W-2, if any.
Line 87: Box 12c, Code
Enter the code that matches the box 12c amount.
Line 88: Box 12d, Amount
Enter the fourth box 12 amount from the second federal Form W-2, if any.
Line 89: Box 12d, Code
Enter the code that matches the box 12d amount.
Line 90: Box 13, Statutory Employee
Mark this box if the Statutory employee box is checked on the second federal Form W-2. Leave it blank if it is not checked.
Line 91: Box 13, Retirement Plan
Mark this box if the Retirement plan box is checked on the second federal Form W-2. Leave it blank if it is not checked.
Line 92: Box 13, Third-Party Sick Pay
Mark this box if the Third-party sick pay box is checked on the second federal Form W-2. Leave it blank if it is not checked.
Line 93: Box 14a, Amount
Enter the first box 14 amount from the second federal Form W-2, if any.
Line 94: Box 14a, Description
Enter the description connected to the box 14a amount.
Line 95: Box 14b, Amount
Enter the second box 14 amount from the second federal Form W-2, if any.
Line 96: Box 14b, Description
Enter the description connected to the box 14b amount.
Line 97: Box 14c, Amount
Enter the third box 14 amount from the second federal Form W-2, if any.
Line 98: Box 14c, Description
Enter the description connected to the box 14c amount.
Line 99: Box 14d, Amount
Enter the fourth box 14 amount from the second federal Form W-2, if any.
Line 100: Box 14d, Description
Enter the description connected to the box 14d amount.
Line 101: Corrected W-2c
Mark this box if the second W-2 Record is based on a corrected federal Form W-2c. Enter the corrected information from the W-2c, along with all other requested W-2 details.
Line 102: New York State Information
Use this area to report New York State wage and withholding information for the second W-2 only.
Line 103: Box 15a, NY State
This box is already set for New York State. Use the New York State wage and withholding boxes that follow.
Line 104: Box 16a, NYS Wages, Tips, Etc.
Enter the New York State wages, tips, and other compensation exactly as shown on the second federal Form W-2. If there are no New York State wages, leave this blank.
Line 105: Box 17a, NYS Income Tax Withheld
Enter the New York State income tax withheld shown as state income tax on the second federal Form W-2. If there is no New York State withholding, leave this blank.
Line 106: Other State Information
Use this area only if the second federal Form W-2 reports wages and withholding for a state other than New York.
Line 107: Box 15b, Other State
Enter the other state abbreviation from the second federal Form W-2.
Line 108: Box 16b, Other State Wages, Tips, Etc.
Enter the wages, tips, and other compensation for the other state.
Line 109: Box 17b, Other State Income Tax Withheld
Enter the other state income tax withheld.
Line 110: New York City And Yonkers Information
Use this area only for New York City or Yonkers wages and withholding shown on the second federal Form W-2.
Line 111: Box 18, Locality A Local Wages, Tips, Etc.
Enter the local wages for the first locality, either New York City or Yonkers.
Line 112: Box 19, Locality A Local Income Tax Withheld
Enter the local income tax withheld for the first locality.
Line 113: Box 20, Locality A Locality Name
Enter NYC for New York City or Yonkers for Yonkers.
Line 114: Box 18, Locality B Local Wages, Tips, Etc.
Use this line only if both New York City and Yonkers local information must be reported. Enter the local wages for the second locality.
Line 115: Box 19, Locality B Local Income Tax Withheld
Enter the local income tax withheld for the second locality.
Line 116: Box 20, Locality B Locality Name
Enter NYC or Yonkers for the second locality.
Line 117: Locality Information From Other States
Do not enter locality information from another state in the New York City or Yonkers section.
How To Report Withholding On Your New York Tax Return
Line 118: Total New York State Tax Withheld
Add the New York State tax withheld from all Forms IT-2 and include the total on the New York income tax return line for NYS tax withheld.
Line 119: New York State Tax Withheld On Form IT-201
If you file Form IT-201, include the total New York State tax withheld on line 72.
Line 120: New York State Tax Withheld On Form IT-203
If you file Form IT-203, include the total New York State tax withheld on line 62.
Line 121: New York State Tax Withheld On Form IT-205
If you file Form IT-205, include the total New York State tax withheld on line 34.
Line 122: Total New York City Tax Withheld
Add the New York City tax withheld from all Forms IT-2 and include the total on the New York income tax return line for NYC tax withheld.
Line 123: New York City Tax Withheld On Form IT-201
If you file Form IT-201, include the total New York City tax withheld on line 73.
Line 124: New York City Tax Withheld On Form IT-203
If you file Form IT-203, include the total New York City tax withheld on line 63.
Line 125: New York City Tax Withheld On Form IT-205
If you file Form IT-205, include the total New York City tax withheld on line 35.
Line 126: Total Yonkers Tax Withheld
Add the Yonkers tax withheld from all Forms IT-2 and include the total on the New York income tax return line for Yonkers tax withheld.
Line 127: Yonkers Tax Withheld On Form IT-201
If you file Form IT-201, include the total Yonkers tax withheld on line 74.
Line 128: Yonkers Tax Withheld On Form IT-203
If you file Form IT-203, include the total Yonkers tax withheld on line 64.
Line 129: Yonkers Tax Withheld On Form IT-205
If you file Form IT-205, include the total Yonkers tax withheld on line 36.
Final Review Before Filing
Line 130: Review Employee Information
Check that each W-2 Record shows the correct Social Security number for the taxpayer or spouse.
Line 131: Review Employer Information
Make sure each employer’s EIN, name, address, city, state, ZIP code, and country are entered correctly.
Line 132: Review Wage Amounts
Confirm that wages, tips, allocated tips, dependent care benefits, nonqualified plan amounts, box 12 amounts, and box 14 amounts match the federal W-2.
Line 133: Review Codes And Descriptions
Check that every box 12 code and box 14 description is entered next to the correct amount.
Line 134: Review Checkboxes
Make sure the statutory employee, retirement plan, third-party sick pay, and Corrected W-2c boxes are marked only when they apply.
Line 135: Review New York State Information
Confirm that New York State wages and New York State income tax withheld are entered correctly.
Line 136: Review Other State Information
Enter other state information only when the federal W-2 includes wages and withholding from a state other than New York.
Line 137: Review New York City And Yonkers Information
Enter locality information only for New York City or Yonkers. Do not report local tax information from another state.
Line 138: Review Transfer Totals
Make sure the total New York State, New York City, and Yonkers tax withheld amounts are transferred to the correct lines of your New York income tax return.
Line 139: Submit The Entire Page
File Form IT-2 as a full page with your New York State income tax return. Do not detach or separate the W-2 Records.
Line 140: Keep Federal W-2 Forms
Do not send your federal Forms W-2 with the New York return. Keep them with your tax records.