IT-2: Summary of W-2 Statements (2024)
New York · NY DTF · Used for tax years 2024
Form IT-2, Summary of W-2 Statements, reports wages, tips, other compensation, and state and local income tax withheld from federal W-2 statements. It is filed with your New York State income tax return and is also used to report foreign earned income when you did not receive a f
Who files this form
You must complete Form IT-2 if you file a New York State income tax return and received federal Form W-2.
- Complete one W-2 Record for each federal W-2 you received, including your spouse’s W-2s if you file jointly.
- Include W-2s even if they show no New York State, New York City, or Yonkers wages or tax withheld.
- You must also complete Form IT-2 if you received foreign earned income but did not receive a federal W-2.
What you'll need
Use these documents to complete Form IT-2:
- Each federal Form W-2 you received, plus your spouse’s W-2s if filing jointly.
- Federal Form W-2c, Corrected Wage and Tax Statement, if applicable. Use its corrected information along with all other requested information from the original W-2.
Your W-2 provides the employee’s Social Security number, employer identification number, employer name and address, wages, withholding, and other requested amounts and codes. Keep your federal W-2s for your records rather than submitting them with your New York return.
How to file
- Copy the requested amounts, codes, and descriptions from each federal W-2 into the corresponding W-2 Record boxes. Complete additional Forms IT-2 if needed.
- Enter whole dollars only. Drop amounts below 50 cents and round amounts from 50 to 99 cents up to the next dollar.
- Transfer the total withholding from all your Forms IT-2 to your income tax return:
- New York State: IT-201, line 72; IT-203, line 62; or IT-205, line 34.
- New York City: IT-201, line 73; IT-203, line 63; or IT-205, line 35.
- Yonkers: IT-201, line 74; IT-203, line 64; or IT-205, line 36.
- Submit Form IT-2 as an entire page with your New York State income tax return. Do not separate the records. You do not need to submit the instructions on the back.
Do not submit your federal W-2s. For return assembly details, see the instructions for Form IT-201, IT-203, or IT-205.
Common mistakes
- Separating the W-2 Records: Submit the entire Form IT-2 page without detaching records.
- Sending federal W-2s with the return: Keep them for your records instead.
- Entering cents: Use whole-dollar amounts and follow the printed rounding rules.
- Putting other localities in boxes 18 through 20: These boxes are only for New York City and Yonkers. Do not enter locality information from another state.
- Filling New York State boxes when they do not apply: Leave boxes 16a and 17a blank if you have no New York State wages or withholding.
- Adding records for multiple other-state withholding entries on the same wages: The form says not to create additional W-2 Records for this purpose.
- Omitting the correction mark: If a record is for a federal W-2c, mark an X in the Corrected (W-2c) box.
Questions people ask
Do I include a W-2 that has no New York wages or withholding?
Yes. Complete a W-2 Record for each federal W-2, even if it shows no New York State, New York City, or Yonkers wages or tax withheld.
What if my W-2 has more than four items in box 12 or box 14?
Complete an additional W-2 Record. Repeat the information in boxes a, b, and c from the first record for that W-2, then enter the additional items in box 12 or box 14.
How do I report a corrected W-2?
Mark an X in the Corrected (W-2c) box. Enter the corrected information from Form W-2c along with all other requested information from your federal W-2.
What if I received foreign earned income without a W-2?
You must also complete Form IT-2. Foreign earned income includes salaries, wages, commissions, bonuses, professional fees, certain noncash income, and allowances or reimbursements. If your employer’s identification number is too long for the space provided, leave box b blank.