W-2

W-2
USA
IRS Form W-2, Also known as a W-2.
A statement of the wages, salary, tips and other taxable income paid to an employee and the taxes withheld during a calendar year. An employer must:
• Issue an IRS Form W-2 to each employee.
• File each IRS Form W-2 with the Social Security Administration.

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

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