| Copy A |
For the Social Security Administration |
This copy is submitted by the employer to the Social Security Administration, along with Form W-3, to report employee wages and tax withholdings for the year. |
| Copy 1 |
For the State, City, or Local Tax Department |
Employers submit this copy to the appropriate state or local tax agency to report employee wages and tax withholdings if required by the respective state or local government. |
| Copy B |
For Employee's Federal Tax Return |
Employees use this copy to report their income and tax withholdings on their federal income tax return. It must be attached to the tax return if filing by mail. |
| Copy C |
For Employee's Records |
This copy is for the employee to keep for their records. It should be retained for at least 4 years in case of any discrepancies or audits. |
| Copy 2 |
For Employee's State, City, or Local Tax Return |
Employees use this copy to report their income and tax withholdings on their state, city, or local income tax return, if required. It must be attached to the respective tax return if filing by mail. |
| Copy D |
For Employer's Records |
This copy is for the employer to keep for their records. Employers should retain a copy of every employee's W-2 form for at least 4 years in case of any discrepancies or audits. |
