Get Answers Support Tax Filings & Payments W2 General Who must file IRS Form W2? Last modified 3/30/2023 3:12:31 AM EST Employers are required to file Form W-2 if they meet either of these conditions: The employer deducted any social security, Medicare, or income taxes from the employee's wages, regardless of the amount of wages paid. The employer paid $600 or more in earnings, even if no social security, Medicare, or income taxes were withheld. Form W-2 captures information such as the employee’s EIN, wages, bonuses, tips, and taxes withheld. This includes social security, Medicare, and income taxes. If an employer submits paper Form W-2, they should include Form W-3, the summary form. When filing the W-2s electronically, Form W-3 is not required. Was this helpful? Yes No Related Questions What is Form W-2? What are the available copies of Form W-2? What is the deadline to provide Form W-2 if employment ended prior to the year’s end? What is the deadline for filing Form W-2? Go to Home Page Need more help? Get in touch with our dedicated support team Contact Us (704) 684-4751 support@taxbandits.com Sign Up for a FREE TaxBandits Account! The Smart CPA Choice Register Now Already have an account? Sign in