If you have employees, you are responsible for many tasks like running payroll, withholding工资税, and distributing IRS Form W-2.

如您目前所知，W-2表格可能令人困惑。谁收到表格？您将其发送到哪里？什么时候到期？通过在下面阅读IRS表格W-2来获取这些问题的答案，以获取更多内容。

What is IRS Form W-2?

在我们深入了解W-2表格的所有多汁细节之前，让我们简要回顾一下其目的。所以，what is Form W-2?

雇主必须使用W-2表格，工资和税收声明，以报告有关雇员年工资的信息。您必须向每个员工发送W-2表格的副本。而且，您有责任将表格的副本发送给社会保障局（SSA）。

W-2表格显示了员工的总工资和您从上述工资中扣留的税款。该表格还可能包括其他信息，例如提示收入或健康储蓄帐户捐款。

此外，您必须发送表格W-3, Transmittal of Wage and Tax Statements, with Form W-2 to the SSA. Form W-3 is a summary of all Forms W-2.

您对W-2表格的燃烧问题，回答

With so much to remember about Form W-2, it can be easy for details to slip your mind. To simplify things, we’ve rounded up some Q and A’s below to organize IRS Form W-2 details and information.

谁收到W-2表格？

You must create a Form W-2 for each employee you paid during the year. This includes employees who no longer work for your business. And, you must provide a standard W-2 form to any relative or family member you employ.

请勿向您在一年中支付的任何独立承包商提供W-2表格。承包商不被视为您的企业员工。相反，您必须向任何适用的承包商分发表格1099。

如果您不确定工人是否是independent contractor vs. employee，与IRS联系或完成Form SS-8to find out the worker’s status.

What is included on Form W-2?

Form W-2 typically includes the following information:

• 员工的社会保险号码
• Employee’s personal information, such as their name, address, and zip code
• 您的业​​务名称，地址，邮政编码和雇主身份证号码(EIN)
• 工资，提示和其他补偿
• 扣押税收（例如，社会保障，医疗保险和所得税）

您可能还需要填写有关表格的其他信息。例如，您会看到说分配的提示，无资格的计划和依赖护理益处的框。如果适用，请确保填写有关表格的其他信息。

How do you fill out Form W-2?

Before filling out the form, you should learnhow to read a W-2 form. While filling out the form, double-check to make sure each employee’s name, address, and Social Security number is accurate. You must also check that your business’s name, address, and EIN are correct.

当您填写W-2表格时，请正确格式化美元金额。在表格上填写美元金额时，请勿包含美元标志符号。使用小数点将美元与美分分开。例如，列表Medicare工资的盒子应该看起来像：1234.56。

To avoid Form W-2 errors, carefully review each form before sending it to your employee and the SSA.

If you use工资单软件or have a payroll provider, check with them about electronic W-2 forms for your employees.

Where can you get W-2 forms?

Print Form W-2 information on official copies of W-2 forms. You can typically purchase the forms from the IRS or any local office supply store.

您可以在IRS网站上在线查看W-2表单样本。但是，您无法打印示例表格以供使用。

您在哪里发送W-2表格？

Again, you must send copies of Form W-2 to your employees and the SSA. Form W-2 has multiple copies, so it’s crucial that you know where to send each copy.

Here’s a list of the copies you’re responsible for distributing and who you must send each copy to:

• 复制：邮寄给SSA，以及W-3表格。
• 复制b: Send this copy to your employee. The employee will file this copy with their federal income tax return.
• 复制c: Send this to the employee for their records.
• 复制d: Keep this copy for your business’s records.
• 复制1: If required, file with the state, city, or local tax department.
• 复制2: Send this to the employee. The employee will file this copy (if required) with their state, city, or local tax department.

W-2何时到期？

Complete and send Form W-2 to your employees by January 31. And, you need to send Form W-2 and W-3 to the SSA by January 31 each year. If you miss the January 31 deadline, the IRS can issue financial penalties.

You can either send in your Forms W-2 and W-3 by mail. Or, you can e-File your forms online through the SSA.

If January 31 falls on a holiday or weekend, Form W-2 is due on the following business day instead.

什么是常见的W-2形式错误？

即使是经验丰富的小型企业主也犯了W-2的错误。填写W-2表格时，请确保您不会犯这些常见的W-2错误：

• Using an outdated form
• 向IRS发送W-2表格（而不是SSA）
• 提交表格W-2晚
• 提交手写W-2表格
• Formatting mistakes (e.g., ink color and font size)
• 从IRS网站下载和使用W-2表格
• 切割，折叠或钉书式形式W-2
• 使用美元标志
• 不使用小数的美元金额

如果您确实犯了上述错误，请不要惊慌。如果犯错，您可以发送校正表格。使用W-2C表格进行任何形式的W-2校正。事先检查说明，以找出可以使用表格进行的校正类型。

How has the coronavirus impacted Form W-2?

根据国税局，雇主必须报告W-2表14的雇员或以W-2表格的单独声明中向雇员报告的任何有偿病假或家庭休假工资。

There are three types ofpaid sick or family leavewages that you must separately report (if applicable) in Box 14:

• 病假工资的$511 per day limit because of care the employee required
• 病假工资的$200 per day limit because of care the employee provided to others
• 紧急家庭休假工资每天最高200美元（10周期间最多$ 10,000）

If applicable, employers must separately state each wage amount from above (e.g., emergency family leave wages) on Form W-2, Box 14 or on a separate statement.

如果您提供单独的声明，并且员工收到了纸质表格W-2，请包括纸质声明。如果员工收到电子表格W-2，请与表格W-2同时以相同的方式和同时提供声明。

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本文从2014年10月15日的原始出版日期开始更新。

This is not intended as legal advice; for more information, please点击这里。