How do you file with W-2s from more than one agency?

If you worked for more than one travel therapy agency this year, each one that employed you sends its own W-2, and all of them go on your tax return. Check each for the states it lists and the Social Security tax it withheld, because two employers can together withhold more than the law requires.

By ProTherapy Staffing, published November 3, 2026.

Why do you get a W-2 from each agency?

Each agency that employed you is your employer for the weeks you worked for it. The IRS says that “Every employer engaged in a trade or business who pays remuneration, including noncash payments, for services performed by an employee must file Form W-2 for each employee.”

So a year with two or three agencies means two or three W-2s, and your return reports the wages on all of them. Keep each one with the contract it came from, so you can match the wages to the weeks you worked.

A W-2 arrives from each agency even if you worked only a few weeks for it, and it covers only the wages that agency paid. If you also had a permanent job during the year, that employer sends its own W-2 too, and it belongs on the same return.

Can too much Social Security tax be withheld?

Yes, when you had more than one employer. Each agency withholds Social Security tax on the wages it pays without knowing what the others withheld, and the IRS explains that if you had more than one employer during the taxable year the total may have exceeded the maximum amount due for the year.

The IRS says you “may be able to claim the excess as a credit against your income tax on your income tax return,” and points to the instructions for your federal return. If a single agency withheld too much on its own, that is the agency's to fix: “Your employer should adjust the excess for you.”

Which states does each W-2 show?

Each W-2 lists, in its state section, the state wages and state tax withheld for each state that agency reported. Contracts in two states with one agency can mean two state lines on one W-2; contracts with different agencies mean the states are spread across several forms.

The states work on a shared pattern, which New York's tax department puts this way: “A person who lives in one state but works in another may have tax liability in both states, but typically will receive a tax credit in their state of residence to eliminate double taxation of that income.” Multi-state filing walks through the returns that follow.

If you want to know which state your next contract's wages would be reported in, ask a ProTherapy recruiter: Find my next contract.

Does changing agencies change how stipends are treated?

No. Whether a stipend can be paid tax-free depends on you having a tax home you are away from, not on which agency pays it, so the same test applies to every contract in the year. What can differ is how each agency sets out the split between the taxable wage and the stipends, which is why each W-2 can look different for similar work.

If you changed your living arrangements during the year, or took a contract near home, review your tax home before you file; the tax home checklist walks through the questions, and the answer covers every agency's stipends at once.

What should you check on each W-2?

Check your name and Social Security number, then the wages against your last pay statement from that agency for the year. Check that the states listed are the states you worked in for that agency, and that the stipends are not in the taxable wages; stipends on your W-2 explains what a W-2 should and should not show.

If something is wrong, ask that agency's payroll team for a corrected form before you file. A W-2 that is missing should be asked for from the agency first, since only the employer that paid you can issue it.

What should you keep for filing?

Keep every W-2, each agency's last pay statement of the year, your contracts with their dates and locations, and the records of where you lived and worked. What to gather at year end lists the records a traveler's return draws on.

If the year included several agencies and several states, a preparer who works with travelers can save you time; finding a CPA covers what to look for.

Frequently asked questions

Do I need every W-2 if I worked for several travel agencies?

Yes. Each agency that employed you files a W-2 for you, and your return reports the wages on all of them. Ask any agency whose W-2 has not arrived for it before you file.

Why was too much Social Security tax taken from my pay?

With more than one employer in a year, each withholds without knowing what the others did, so the total can exceed the maximum due. The IRS says you may be able to claim the excess as a credit on your income tax return.

What if one agency's W-2 is wrong?

Ask that agency's payroll team for a corrected form before you file. If a single employer withheld too much Social Security tax, the IRS says the employer should adjust the excess for you.

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