2026 W-2s With Required Overtime and Tip Reporting Due Feb. 1
Starting with 2026 W-2s (due Feb. 1, 2027), U.S. employers must separately report qualified overtime pay and cash tips using new IRS Box 12 codes — TT for FLSA overtime premiums and TP for employee-reported tips — after the reporting was optional in 2025 under transition relief, according to HR Morning.
