Who Actually Gets a W-2
A W-2, the Wage and Tax Statement, is issued by an employer to an employee. It reports wages paid and taxes withheld over the year. The defining feature is the employment relationship: an employer ran payroll, withheld income tax, and paid the employer share of Social Security and Medicare. If none of that happened, there's no W-2.
Why Self-Employed People Don't Get One
When you're self-employed, clients and platforms generally pay you outside an employee payroll relationship. You may receive 1099 information returns when the applicable reporting rules and thresholds are met. For qualifying nonemployee-compensation payments made in 2026, the general Form 1099-NEC threshold is $2,000; it was $600 before 2026. Receiving or not receiving a form is separate from your obligation to report taxable business income.
The one exception: If you've structured your business as an S-corporation, the IRS requires you to pay yourself a reasonable salary as an employee of your own company — and that salary is reported on a W-2 you issue to yourself. Sole proprietors and standard LLCs don't do this.
What to Use Instead of a W-2
When a landlord or lender asks for a W-2 and you don't have one, explain that you're self-employed and offer the equivalent documentation:
- Your 1099 forms for prior-year income
- Tax returns with Schedule C showing net self-employment income
- Bank statements showing income deposits
- A professional earnings statement reflecting your current income
- A profit and loss statement for your business
If You Need to Produce a W-2
Some situations call for an actual W-2 document — for example, an S-corp owner generating a recipient copy for personal records. If that's you, you can produce a professionally formatted W-2 by entering the wage and tax figures, previewing it, and downloading the PDF. For ordinary self-employment, though, a 1099 or an earnings statement is the right document, not a W-2.
- Pure self-employment means no W-2 — you get 1099s instead.
- W-2s require an employer-employee relationship and payroll.
- S-corp owners are the exception: they pay themselves a W-2 salary.
- Use 1099s, tax returns, and earnings statements as your documentation.
- Report self-employment income on Schedule C.