Every employer engaged in a trade or business who pays remuneration, including noncash payments of $600 or more for the year (all amounts if any income, social security, or Medicare tax was withheld) for services performed by an employee must file a Form W-2 for each employee (even if the employee is related to the employer) from whom: Income, Social Security, or Medicare tax was withheld. Income tax would have been withheld if the employee had claimed no more than one withholding allowance or had not claimed exemption from withholding on Form W-4, Employee's Withholding Allowance Certificate. Current Revision Form W-2PDF Instructions for Forms W-2 and W-3 (Print VersionPDF) (Including Forms W-2AS, W-2CM, W-2GU, W-2VI, W-3SS, W-2c, and W-3c) Recent Developments New electronic filing requirements for correction Form W-2c -- 07-JULY-2023 New electronic filing requirements for Forms W-2 -- 07-JULY-2023 2021 Forms W-2 Reporting of Qualified Sick Leave & Family Leave Wages Paid Under the Families First Coronavirus Response Act, as amended by the American Rescue Plan -- 26-NOV-2021 2021 Form W-2 and the General Instructions for Forms W-2 and W-3 updated for section 9632 of the American Rescue Plan Act of 2021 -- 24-NOV-2021 Faxing request for extension of time to furnish statements to recipients -- 09-DEC-2020 Form W-2 Reporting of Employee Social Security Tax Deferred under Notice 2020-65 -- 29-OCT-2020 2020 General Instructions for Forms W-2 and W-3 Corrected for Certain Filing Date and Penalty Amount -- 12-AUG-2020 Sample 2020 Forms W-2, W-2AS, W-2GU, and W-2VI revised to correct alignment of the "VOID" and "box 13" checkboxes -- 12-AUG-2020 2020 Forms W-2 Reporting of Qualified Sick Leave Wages and Qualified Family Leave Wages Paid Under P.L. 116-127 -- 12-AUG-2020 Other Items You May Find Useful All Form W-2 Revisions Important information on employment tax withholding obligations and Form W-2 filing obligations of federal employers with employees who work in the Commonwealth of the Northern Mariana Islands and Puerto Rico Notice 2018–75, Guidance under Section 132(g) for the Exclusion from Income of Qualified Moving Expense Reimbursements Online Ordering for Information Returns and Employer Returns Other Current Products Related Forms Form 8508, Request for Waiver From Filing Information Returns Electronically (PDF) About Form 8809, Application for Extension of Time to File Information Returns About Form W-2 (AS), American Samoa Wage and Tax Statement About Form W-2 C, Corrected Wage and Tax Statements About Form W-2 (GU), Guam Wage and Tax Statement About Form W-2 (VI), U.S. Virgin Islands Wage and Tax Statement About Form W-3, Transmittal of Wage and Tax Statements About Form W-3 C, Transmittal of Corrected Wage and Tax Statements
