Driver Roles
US formal employee with withholding on payroll; receives Form W-2 annually.
A W-2 employee is the US formal employee with FICA, Medicare, and federal income tax withheld at payroll. Receives an annual Form W-2. Mileage reimbursement under an accountable plan stays out of the W-2. Under a non-accountable plan it lands in Box 1. Unreimbursed personal deduction is suspended by the TCJA through 2025 (except for specific categories like reservists and performing artists).