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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


    Other Items You May Find Useful

    All Form W-2 Revisions

    Employment Tax Publications You May Find Useful

    Important information on employment tax withholding obligations and Form W-2 filing obligations of federal employers with employees who work in the Commonwealth of the Northern Mariana Islands and Puerto Rico

    Notice 2017–48, Treatment of Amounts Paid to Section 170(c) Organizations under Employer Leave-Based Donation Programs to Aid Victims of Hurricane Harvey and Tropical Storm Harvey

    Notice 2017–52, Treatment of Amounts Paid to Section 170(c) Organizations under Employer Leave-Based Donation Programs to Aid Victims of Hurricane and Tropical Storm Irma

    Notice 2017–62, Treatment of Amounts Paid to Section 170(c) Organizations under Employer Leave- Based Donation Programs to Aid Victims of Hurricane and Tropical Storm Maria

    Notice 2017–70, Treatment of Amounts Paid to Section 170(c) Organizations under Employer Leave- Based Donation Programs to Aid Victims of the California Wildfires that Began on October 8, 2017

    Online Ordering for Information Returns and Employer Returns

    Other Current Products

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