W-2 Filing

About W-2 Forms

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 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.
  • Income, social security, or Medicare tax was withheld.
Learn more at IRS.gov

W-2 Filing Requirements

E-File Threshold

If you need to file more than 250 W-2 Copy A forms, you are required to file electronically with the SSA.

Federal Transmittal

In addition to filing Form W-2 to the SSA, you may be required to file a transmittal (cover sheet). If you are sending paper copies to the IRS you will need to include Form W-3. This transmittal is not required if you are filing electronically.

W-2 Copies

If your business is required to file Form W-2, you will need to provide multiple copies. To avoid penalties, make sure to send the correct copy to the correct audience (when applicable).

  • Copy A: For Social Security Administration
  • Copy B: To be filed with employee's federal tax return
  • Copy C: For employee's records
  • Copy D: For employer
  • Copy 1: For state, city, or local tax department
  • Copy 2: To be filed with employee's state, city, or local income tax return

Never Miss a Filing Deadline

Filing deadlines and requirements vary by state and form type. That's why we've developed an easy tool to determine your filing requirements. Visit our Deadline Calculator and we'll tell you the federal, state and recipient deadline for the current reporting year. We've also included the number of parts you'll need to help you plan when ordering forms, envelopes and stamps.

Use our deadline calculator
deadline calculator

W-2, 1099 & 1095 (ACA) Filing Options

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