- W-2
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USAIRS 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. www.practicallaw.com. 2010.