Form W-2, Wage and Tax Statement, is a form provided by an employer to the US Social Security Administration (SSA) and to the employer's employees to reflect taxable wages and withholdings.
An employer must file Form(s) W-2 if the employer has one or more employees to whom the employer made payments (including non-cash payments) for the employees' services in the employer's trade or business.
The employer will complete and file Form W-2 for each employee for whom any of the following applies:
- Ìý
•ÌýÌýÌýÌý the employer withheld any income, social security or Medicare tax from wages regardless of the amount of wages
- Ìý
•ÌýÌýÌýÌý the employer would have had to withhold income tax if the employee had claimed no more than one withholding allowance or had not claimed exemption
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Web page updated on 17 Mar 2025 14:54