Instructions for IRS Form W-2, W-3

IRS Form W-2 Wage and Tax Statement

This document contains official instructions for IRS Form W-2 , and IRS Form W-3 . Both forms are released and collected by the Internal Revenue Service (IRS), a subdivision of the U.S. Department of the Treasury. An up-to-date fillable IRS Form W-2 is available for download through this link.

FAQ

Q: What is Form W-2?
A: Form W-2 is a tax form used to report an employee's wage and salary information to the IRS.

Q: Who needs to file Form W-2?
A: Employers need to file Form W-2 for each employee to whom they pay a salary, wage, or other compensation.

Q: What information is included on Form W-2?
A: Form W-2 includes the employee's wages, tips, and other compensation, as well as taxes withheld for federal, state, and local governments.

Q: When is Form W-2 due?
A: Form W-2 must be filed with the Social Security Administration by the end of January following the tax year.

Q: What is Form W-3?
A: Form W-3 is a summary transmittal form for Form W-2. It is used to report the total wages, taxes withheld, and other information for all employees.

Q: Who needs to file Form W-3?
A: Employers need to file Form W-3 to accompany the copies of Form W-2 that are sent to the Social Security Administration.

Q: When is Form W-3 due?
A: Form W-3 must be filed with the Social Security Administration by the end of January following the tax year, along with the copies of Form W-2.

Q: Do I need to provide copies of Form W-2 to my employees?
A: Yes, employers are required to provide copies of Form W-2 to their employees by the end of January following the tax year.