How to File a W2 Form

You must file a W2 form for each employee for whom you pay wages or withhold income, Social Security or Medicare tax. The IRS requires you to file electronically if you have 250 or more W2 forms to file. You must send a W2 form to each employee no later than January 31.

Instructions

Difficulty: Moderately Challenging

Things You’ll Need:

• Forms W2 and W3
• Wage and earnings data
• Names, addresses and Social Security numbers for employees

1. Use black ink and if possible, 12-point Courier font. Do not make entries that are too small or too large.
2. Avoid using dollar signs and commas in boxes where you report dollar amounts. However, you must use decimal points.
3. Send all of Copy A to the Social Security Administration, even if one of the two forms on the page is voided or blank. You must send Copy A along with form W3, which summarizes W2 data. Do not staple W2 forms together or to form W3.
4. Send or give each employee copies B, C and 2 of the W2 form. This must be done by January 31 of each year. If the employee stopped working for you by the previous December 31 and asks for the W2 form before the end of the year, you must furnish it within 30 days of the request or within 30 days of your final payment of wages, whichever is later.
5. Keep copy D for your own records. Copy 1 goes to your state tax department. You should contact your state tax department for specific requirements.
6. File electronically if you wish, even if you are filing a small number of W2 forms. The Social Security Administration and the IRS encourage this.
7. File forms W2 and W3 with the Social Security Administration no later than the last day of February each year if you are filing on paper. Electronic filers have until March 31.
8. Visit the IRS website for detailed instructions on filing forms W2 and W3 (see Resources below).

Tips & Warnings

• Remember to furnish W2 forms to employees who stopped working for you during the tax year.