W-2 Filing

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

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

Filed with Employee's Federal Tax Return

Copy C

For Employee's Records

Copy D

For Employer

Copy 1

For State, City, Local Tax Department

Copy 2

Filed with Employee's State, City, Local Income Tax Return