IT-2: Summary of W-2 Statements (2025)
New York · NY DTF · Used for tax years 2025
Form IT-2, Summary of W-2 Statements, reports wage, compensation, and state and local tax withholding information from your federal Forms W-2 with your New York State income tax return. It also reports foreign earned income when you did not receive a federal Form W-2.
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 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 IT-2 if you received foreign earned income but did not receive a federal W-2.
What you'll need
Have these documents available:
- Each federal Form W-2 you received, plus your spouse’s W-2s if filing jointly.
- Any federal Form W-2c showing corrected information, along with the original W-2 for the other requested information.
- Your New York State income tax return, to enter withholding totals and submit IT-2 with it.
Your W-2 provides the employee Social Security number, employer information, wages, benefits, codes, and withholding amounts requested on IT-2.
How to file
- Copy the requested amounts, codes, and descriptions from each federal W-2 into the matching IT-2 boxes. Use 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 withholding totals from all your IT-2 forms to your 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 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.
Keep your federal W-2s for your records. Do not submit them with the return. See the instructions for IT-201, IT-203, or IT-205 for return assembly information.
Common mistakes
- Separating the W-2 Records: Submit IT-2 as an entire page.
- Submitting federal W-2s: Keep them for your records instead.
- Entering cents: Use whole-dollar amounts and the printed rounding rules.
- Mixing state information: Boxes 15a through 17a are for New York State only. Leave boxes 16a and 17a blank if you have no New York State wages or withholding.
- Entering other localities: Boxes 18 through 20 are only for New York City or Yonkers. Do not enter locality information from another state.
- Adding records for multiple other-state withholding: Do not create additional W-2 Records to report withholding by more than one other state for the same wages.
Questions people ask
What if my W-2 has no New York wages or withholding?
Include it anyway if you file a New York State income tax return. Complete a W-2 Record for each federal W-2 received.
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, then enter the additional box 12 or box 14 items.
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.
Can I report both New York City and Yonkers wages?
Yes. Enter one locality’s wages, income tax, and name in the Locality a boxes and the other’s in the Locality b boxes. Use the names NYC and Yonkers.