Filing a W-2 for Your Nanny: Boxes 1–6 and the February Deadline

If you owe social security and Medicare for an employee, or withheld income tax, you must give them a Form W-2 and send Copy A with Form W-3 to the SSA (Publication 926). For 2026 wages the deadline is February 1, 2027. The SSA's free Business Services Online lets you file up to 50 W-2s online.

The boxes

• Box 1: wages — cash plus noncash wages, plus any employee social security and Medicare you paid yourself instead of withholding.
• Box 2: federal income tax withheld.
• Box 3 / 4: social security wages (cash only, up to the wage base) and 6.2% of them.
• Box 5 / 6: Medicare wages and 1.45%, plus 0.9% over $200,000.

You need an employer identification number (EIN), not your SSN, on the W-2.

Last reviewed 2026-10-28. General information, not tax advice. Your tax adviser can tell you what applies to you.