# Form W-2

> US annual wage statement from employer showing pay and withholding.

**URL:** https://quilometragem.com/glossary/form-w2

**Summary:** 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.

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.