Re: [Ask ] What does "W-2 statements" mean?
[edit] W-2
Form W-2, Wage and Tax Statement, is used in the United States income
tax system as an information return to report wages paid to employees
and the taxes withheld from them. The form is also used to report FICA
taxes to the Social Security Administration. Relevant amounts on Form
W-2 are reported by the Social Security Administration to the Internal
Revenue Service.
Employers must complete a Form W-2 for each employee to whom they pay
a salary, wage, or other compensation as part of the employment
relationship. An employer must deliver the Form W-2 to employees
on or before January 31 of the calendar year. The Form W-2 reports
income on a calendar year (January 1 through December 31) basis,
regardless of the fiscal year used by the employer or employee for
other Federal tax purposes. However, this refers to the time period
in which an employee has been compensated, not necessarily the actual
dates of employment. After the final payroll in December, employment
is normally compensated and subject to tax in the following year.
If an employee works in more than one state, most employers will
print multiple, mostly redundant W-2 sheets to report the pay
divided out to each state it was earned in. Some employers will
print multiple rows of states on each and all of the W-2 copies.
Other employers, when confronted with an employee that lives in
one state and works in another, print a W-2 that attributes the
whole gross wages twice, once for each state. This form of statement,
entered as is, causes many tax programs to tax the income twice on a
state return.
The form consists of six copies:
Copy A - Submitted by the employer to the Social Security Administration.
(In addition, the employer must also submit Form W-3, which is a summary
of all Forms W-2 completed, along with all Copies A submitted.
The Form W-3 must be signed by the employer.)
Copy B - To be sent to the employee and filed by the employee with the
employee's federal income tax returns.
Copy C - To be sent to the employee, to be retained by the employee for
the employee's records.
Copy D - To be retained by the employer, for the employer's records.
Copy 1 - To be filed with the employee's state or local income tax returns
(if any).
Copy 2 - To be filed with the employee's state or local income tax returns
(if any). Employers are instructed to send copies B, C, 1, and 2 to their
employees generally by January 31 of the year immediately following the
year of income to which the Form W-2 relates, which gives these taxpayers
about 2 1/2 months before the April 15 income tax due date. The Form W-2,
with Form W-3, generally must be filed by the employer with the Social
Security Administration by the end of February.
Source: http://en.wikipedia.org/wiki/IRS_tax_forms#W-2
※ 引述《lutzufang (melissa)》之銘言：
: Hello, everyone!
: I'd like to know what "W-2 statements" means.
: I just looked it up.
: It seems that it is related to human resources.
: If anyone knows, please tell me.
: Thanks a lot!
※ 引述《lutzufang (melissa)》之銘言：
: Hello, everyone!
: I'd like to know what "W-2 statements" means.
: I just looked it up.
: It seems that it is related to human resources.
: If anyone knows, please tell me.
: Thanks a lot!
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