Form W-2 is an information return that is filed by every employers each year for their employees. You can e-file Form W-2 in just a few steps with ExpressIRSForms. And, if you'd like, we'll even print and mail your employee copies for you. See for yourself how easy e-filing Form W-2 can be. Get started today!
Learn more about Form W-2 state filing
Who needs to file Form W-2?
The IRS requires employers to report wage and salary information for employees on a W-2 Form. This form is used to report compensation paid to an employee where income, social security, and Medicare taxes were withheld. You're also required to file a W-2 Form if 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.
Take a look at our FAQs to learn more about e-filing your W-2 Form.
W-2 Form Flow diagram
W-2 Form Filing
Depends on each state
Due Dates for W-2 Form Tax Year 2016
Provide 2016 W-2 Form to all Recipients
Paper Filing Deadline to send the 2016 W-2 Form
E-file Deadline for 2016 SSA
Rejected W-2 Forms
The Social Security Administration (SSA) will reject a W-2 Form under the following conditions:
- Medicare wages and tips are less than the sum of social security wages and tips,
- Social security tax is greater than zero; social security wages and tips are equal to zero, and
- Medicare tax is greater than zero; Medicare wages and tips are equal to zero.
Additionally, Forms W-2 and W-2c for household employers will be rejected under the following conditions:
- The sum of social security wages and tips is less than the minimum yearly earnings subject to social security and Medicare tax withholding for a household employee and
- The Medicare wages and tips are less than the minimum yearly earnings subject to social security and Medicare tax withholding for a household employee.
If you e-filed or paper filed and your Form W-2 or Form W-2c was rejected, the SSA will notify you by email or postal mail to correct the report and resubmit it.