Every employer engaged in a trade or business who pays remuneration, including non-cash 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, social security, or Medicare tax was withheld.
- 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.
W-2 Filing Requirements
If you need to file more than 250 W-2 Copy A forms, you are required to file electronically with the SSA.
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.
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.
For Social Security Administration
Filed with Employee's Federal Tax Return
For Employee's Records
For State, City, Local Tax Department
Filed with Employee's State, City, Local Income Tax Return