Checklist for W-2 Online Filing

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Each year, employers must send Copy A of Forms W-2 (Wage and Tax Statement) to Social Security to report the wages and taxes of your employees for the previous calendar year. In addition, you must give a W-2 to each employee. Forms W-2s are sent to Social Security along with a Form W-3 (Transmittal of Income and Tax Statements). Employers are required to file Form W-2 for wages paid to each employee from whom:

• Income, social security, or Medicare taxes were withheld, or
• Income tax would have been withheld if the employee had claimed no more than one withholding allowance or had not claimed exemption from withholding on Form W-4, Employee's Withholding Allowance Certificate.