Internal Revenue Service (IRS) 
"Form W-2"
(Wage and Tax Statement)

What is IRS Form W-2 ?

Form W-2, (Wage and Tax Statement) is a tax document that employers in the United States are required to provide to their employees and IRS at the end of each calendar year. 

How the Form W-2 Works ?

The purpose of Form W-2 is to report the employee's wages and compensation, as well as the taxes withheld from their paychecks. This form used by employees to complete their annual tax returns.

Who Must File Form W-2 ?

Employers are responsible for filing Form W-2 with the SSA and providing a copy to each employee who worked for them during the previous calendar year.


Every employee who has received a salary, wage, or compensation must receive a W-2 form. Form W-2 may be delivered by mail in hard copy or made electronically accessible online.


What Information Does Form W-2 Include ?

Form W-2 includes the employee's name, address, SSN, and other identifying information, as well as their total wages, tips, and other compensation earned during the year.

How Much Money Must You Earn to Get a Form W-2 ?

An employer must issue you a Form W-2, if you were paid at least $600 in cash or cash equivalent during the year, including taxable benefits.

How to File Form W-2 ?

Employers can file Form W-2 electronically or by mail. Employers must provide each employee with a copy of their Form W-2 by January 31st of the year following the tax year.