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
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
SECURE 2.0 Act changes affecting amounts reported on the 2023 Forms W-2, W-2AS, W-2GU, and W-2VI -- 29-JAN-2024
Changes to the previously posted 2024 Forms W-2, W-2AS, W-2GU, and W-2VI -- 18-JAN-2024
New electronic filing requirements for correction Form W-2c -- 07-JULY-2023
New electronic filing requirements for Forms W-2 -- 07-JULY-2023
2021 Form W-2 and the General Instructions for Forms W-2 and W-3 updated for section 9632 of the American Rescue Plan Act of 2021 -- 24-NOV-2021
Faxing request for extension of time to furnish statements to recipients -- 09-DEC-2020
Form W-2 Reporting of Employee Social Security Tax Deferred under Notice 2020-65 -- 29-OCT-2020
2020 General Instructions for Forms W-2 and W-3 Corrected for Certain Filing Date and Penalty Amount -- 12-AUG-2020
Sample 2020 Forms W-2, W-2AS, W-2GU, and W-2VI revised to correct alignment of the "VOID" and "box 13" checkboxes -- 12-AUG-2020
2020 Forms W-2 Reporting of Qualified Sick Leave Wages and Qualified Family Leave Wages Paid Under P.L. 116-127 -- 12-AUG-2020