Form W-2 is an Internal Revenue Service (IRS) tax form used in the United States to report wages paid to employees and the taxes withheld from them. Employers must complete a Form W-2 for each employee to whom they pay a salary, wage, or other compensation. The form is also used to report FICA taxes to the Social Security Administration. Form W-2 includes wage and salary information as well as federal, state, and other taxes that were withheld. This information is used by the employee when they complete their individual tax return using Form 1040. When an employee prepares their individual tax return for a tax year, the withholding amount from Form W-2 is subtracted from the tax due. It is possible to receive a refund from the IRS if more income was withheld than necessary.

Form W-2 is filed by employers with the Social Security Administration by the end of February following employment the previous year. Relevant amounts on Form W-2 are reported by the Social Security Administration to the Internal Revenue Service. Corrections can be filed using Form W-2c. The use of the form has led to the phrase "W-2 employees" to refer to those who receive Form W-2, in contrast to independent contractors and other "1099 workers" whose income is instead reported on Form 1099.

Form W-2 includes several boxes that contain important information. For example, Box 1 shows your taxable income, including wages, salary, tips, and bonuses, while Box 2 shows how much federal income tax your employer withheld from your pay. Box 14 may be used by an employer to report any additional tax information, such as taxable auto allowance. Box 15 reports the employers state and state identification number for taxation purposes, while Box 16 represents the total of taxable wages earned in that state.