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
Notice 2016-55 provides special relief intended to support leave-based donation programs to aid victims who have suffered from the extraordinary destruction caused by severe storms and flooding in Louisiana
Other Items You May Find Useful
Employment Tax Publications You May Find Useful
Form W-2AS, American Samoa Wage and Tax Statement
Form W-2GU, Guam Wage and Tax Statement
Form W-2VI, U.S. Virgin Islands Wage and Tax Statement
Online Ordering for Information Returns and Employer Returns
Comment on Form W-2
Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.
CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please see our Tax Law Questions page.