About Form W-2, Wage and Tax Statement

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. Complete and file Form W-2 for each employee to whom any of the following applies, even if the employee is related to the employer.

• 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 (for 2019 or earlier Forms W-4) or had not claimed exemption from withholding on Form W-4, Employee's Withholding Certificate.
• Payments made meet or exceed the applicable reporting threshold even if income, Social Security, or Medicare tax wasn’t withheld. The reporting threshold is indexed for inflation for years beginning in 2027. See the current Instructions for Forms W-2 and W-3 for the applicable threshold.

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