New Overtime and Tip Reporting Required on 2026 W-2s: Due Feb. 1
Employers have an extra day to furnish W-2s to employees and file them with the Social Security Administration. The usual Jan. 31 deadline falls on a Sunday in 2027, so the due date for 2026 Forms W-2 moves to Monday, Feb. 1.
These are the first W-2s that must separately report qualified overtime and tips. Use Box 12 code TT for the total premium portion of FLSA-required overtime, such as the extra half in time-and-a-half pay. Use code TP for cash tips employees reported to you, including voluntary charged tips and tip-sharing amounts, and Box 14b for tipped occupation codes. Mandatory service charges are not qualified tips.
Separate reporting was optional on 2025 W-2s under IRS transition relief.
More info: 2026 General Instructions for Forms W-2 and W-3
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