Form W-2, Wage and Tax Statement
Every employer engaged in a trade or business who pays remuneration for services performed by an employee, including noncash payments, 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
Form W-3, Transmittal of Wage and Tax Statements
Recent Developments
Correction to 2012 Form W 2 2012 General Instructions for Forms W 2 and W 3
Revised 2012 Forms W-2, W-3SS, and 2012 General Instructions for Forms W-2 and W-3; Note Regarding 2012 Form W-3 — 22-MAR-2012
Correction to the 2011 Form W-3, Transmittal of Wage and Tax Statements — 18-FEB-2011
Other Items You May Find Useful:
Form W-2c, Corrected Wage and Tax Statement
Form W-3c, Transmittal of Corrected Wage and Tax Statements
Publication 15 (Circular E), Employer's Tax Guide
Publication 15-A, Employer's Supplemental Tax Guide
Publication 15-B, Employer's Supplemental Tax Guide
Publication 51 (Circular A), Agricultural Employer's Tax Guide
Publication 542, Corporations
Comment on Form W-2
Send us an email or use the Comment on Tax Forms and Publications web submission form to provide us feedback on the content of the products we give you to help you comply with tax law.
Caution: If you have a tax-related question, please go to Help With Tax Questions or call our toll-free number at 1-800-829-1040 (Individuals) or 1-800-829-4933 (Business). We cannot respond to tax-related questions submitted from this page.
Information reporting customer service site. If you have questions about reporting on forms 1096, 1098, 1099, 3921, 3922, 5498, W-2, W-2G, and W-3, you may call a toll-free number, 1-866-455-7438. You may still use the original telephone number, 304-579-4827 (not toll free). The hours of operation are Monday through Friday from 8:30 a.m. to 4:30 p.m., Eastern time.
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