Payroll Reporting

Who must file Form W-2?

Employers must file For W-2, Wage and Tax Statement, for wages paid to each employee from whom:

1. Income, social security, or Medicare tax was withheld; or
2. 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.

Also, every employer engaged in a trade or business who payrs remuneration for services performed by an employee, including noncash payments, must furnish a Form W-2 to each employee even if the employee is related to the employer.