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                                        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

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