About Form W-2, Wage and Tax Statement

 

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-2 PDF

Instructions for Forms W-2 and W-3 (Print Version PDF)
(Including Forms W-2AS, W-2CM, W-2GU, W-2VI, W-3SS, W-2c, and W-3c)


Recent Developments

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


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