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 Products
Instructions for Forms W-2 and W-3 (Including Forms W-2AS, W-2GU, W-2VI, W-3SS, W-2c, and W-3c) (HTML)
Recent Developments
Corrections to Publication 1141, General Rules and Specifications for Substitute Forms W-2 and W-3 (Revised February 2013) -- 14-MAR-2013
Correction to 2012 Form W-2; 2012 General Instructions for Forms W-2 and W-3 -- 04-SEP-2012
Other Items You May Find Useful:
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.
Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products.
