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2026 W-2s With Required Overtime and Tip Reporting Due Feb. 1

Carol Warner
By: Carol Warner
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About the Author

For nearly two decades, Carol Warner has analyzed the legal and financial realities behind workplace decisions, covering employment law, benefits, payroll and HR technology. She translates complex legal updates, regulatory shifts and vendor claims into plain language that HR teams can act on. Her focus is simple: What does this mean for employers, and what should they do next? Connect with her on LinkedIn.

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Last Updated: October 28, 2026
1 minute engagement
Illustration of two payroll staff planning, one holding a blank W-2 form and one marking a calendar, for W-2 deadline and overtime and tip reporting

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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