Who needs to file a W-2?
Employers must file Form W-2 for wages paid to each employee from whom income, Social Security, or Medicare tax was withheld. Employers must also file Form W-2 for wages paid to each employee from whom income tax would have been withheld if the employee had claimed no more than one withholding allowance or had not claimed exemption from withholding. Lastly, every employer engaged in a trade or business who pays for services performed by an employee, including noncash payments, must file a Form W-2 for each employee.
