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 Products
Instructions for Forms W-2 and W-3 (HTML)
(Including Forms W-2AS, W-2CM, W-2GU, W-2VI, W-3SS, W-2c, and W-3c)
Recent Developments
Clarification on Code P Reporting in Box 12 of the 2019 Form W-2 -- 23-APR-2019
Clarification on Code P Reporting in Box 12 of the 2018 Form W-2 -- 19-MAR-2019
Exclusion from Wages and Compensation of Qualified Moving Expenses -- 05-MAR-2019
Form 1040A and its separate instructions will not be revised after 2017
Other Items You May Find Useful
Employment Tax Publications You May Find Useful
Online Ordering for Information Returns and Employer Returns
Comment on Form W-2
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