4.50 C. IRS Form W-2: Wage and Tax Statement

Each employer must distribute:

The employer should also retain one copy of each W-2 for its records.

Form W-2 Instructions

Requirements for completing IRS Forms W-2 may change from year to year. To ensure that W-2s are completed correctly, IRS instructions for W-2s should be reviewed each year.

The instructions are contained in IRS Publication 393, ”Federal Employment Tax Forms,” which are available at the IRS Website at www.irs.gov or by calling 1-800-TAX-FORM.