What to Report on Form W2

Wages, tips, other compensation; social security, Medicare, and withheld income taxes. Include bonuses, vacation allowances, severance pay, certain moving expense payments, some kinds of travel allowances, and third-party payments of sick pay.

Efffective January 2015, the SSA will return Form W-2 electronic and paper wage reports under the following conditions: 1) Medicare wages and tips are less than the sum of social security wages and social security tips, 2) Social security tax is greater than zero; social security wages and social security tips are equal to zero, and 3) Medicare tax is greater than zero; Medicare wages and tips are equal to zero.

Additionally, Forms W-2 electronic and paper wage reports for household employers will be returned under the following conditions: 1) The sum of social security wages and social security tips is less than the minimum yearly earnings subject to social security and Medicare tax withholding for a household employee, and 2) 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 the above conditions occur in an electronic wage report, the SSA will notify the submitter by email or postal mail to correct the report and resubmit it to the SSA. If the above conditions occur in a paper wage report, the SSA will notify the employer by email or postal mail to correct the report and resubmit it to the SSA.

The IRS expects to change the third-party sick pay recap reporting and filing requirements for wages paid in 2014. Information about this change will be included in the 2014 Publication 15-A, Employer’s Supplemental Tax Guide (Supplement to Circular E, Employer’s Tax Guide, Publication 15) and other relevant tax products.

Due Dates
Paper: The last day of February
E-File: March 31
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