EMPLOYER’S GUIDE
Employers are required to: Report wages by filing Form W-2 (Wage and Tax Statement) for each employee from whom income, Social Security or Medicare taxes are withheld, or would have been withheld if exemption had not been claimed on Form W-4 (Employee’s Withholding Allowance Certificate). File a Form W-3 (Transmittal of Wage and Tax Statements). ................
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