Form W-2

The Form W-2 Wage and Tax Statement is used to report wages paid to employees, as well as taxes withheld from them, including FICA.

After the calendar year is over, an employer is required to furnish copies of Form W-2, Wage and Tax Statement, to each employee to whom you paid wages during the tax year, no later than January 31st. You must also send copies to the IRS.