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 1099 software > Learning Center > General Instructions > W-2

Who must file Form W-2, W-3

Who must file Form W-2

Employers must file Form W-2 for wages paid to each employee from whom:

  • Income, social security, or Medicare tax was withheld or

  • Income tax would have been withheld if the employee had claimed no more than one withholding allowance or had not claimed exemption from withholding on Form W-4, Employee's Withholding Allowance Certificate.

Also, every employer engaged in a trade or business who pays remuneration for services performed by an employee, including noncash payments, must file a Form W-2 for each employee even if the employee is related to the employer.

Who must file Form W-3

If you are filing by paper and are required to file Form W-2, then you must also file Form W-3.  If you are filing electronically, you do not need to submit a separate Form W-3 because it is automatically computed in the electronic filing.

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