Documents & Forms
US annual wage statement from employer showing pay and withholding.
Form W-2 (Wage and Tax Statement) is the annual statement US employers must issue by January 31 reporting wages paid, federal withholding, FICA, and Medicare for the W-2 employee. Mileage reimbursement under an accountable plan does NOT appear; under a non-accountable plan it lands in Box 1 as wages. Employees use the W-2 to file Form 1040.