W-2 Filing
Essential W-2 Filing Guidelines
IRS rules require employers to file Form W-2 for every employee who earned $600 or more or had income, Social Security, or Medicare taxes withheld. Filing W-2 forms accurately helps avoid penalties and keeps your business in good standing.
This requirement also applies when income tax would have been withheld if the employee claimed no more than one withholding allowance or did not claim exemption on Form W-4, Employee’s Withholding Allowance Certificate.
E-File Threshold
2023 IRS regulations have lowered the threshold for having to electronically file forms from 250 to 10 for this filing season. This new regulation includes the total for all aggregated forms filed.
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 must provide multiple copies. To avoid penalties, ensure each copy is sent to the correct recipient when applicable.
The IRS requires multiple copies of Form W-2 for different recipients and purposes. Each copy serves a specific role, such as reporting to the Social Security Administration, providing information to employees, and meeting state or local requirements.
Copy A
Submitted to the Social Security Administration (SSA) for federal records.
Copy B
Provided to employee for filing with their federal tax return.
Copy C
Kept by employee for personal records.
Copy D
Retained by employer for business records.
Copy 1
Submitted to state, city, or local tax department.
Copy 2
Given to employee for filing with their state or local tax return.
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