Form W-2 (Annual Report)
Filing Form W-2 
To file Form W-2, do the following:
- Log into eSmart Payroll
- Click 'Start a New Return'
- Click 'Form W-2' to begin the online payroll form
eSmart Payroll allows for e-Filing of the current year and up to 3 years prior.
See Form W-2 Upload for another option.
Form W-2 Information
Employers must file Form W-2 for wages paid to each employee from whom:
- Income, social security, or Medicare tax was withheld or
- Income tax would have been withheld if the employee had claimed no more than one withholding allowance or had not claimed exemption from withholding on Form W-4, Employee’s Withholding Allowance Certificate.
Also, every employer engaged in a trade or business who pays remuneration for services performed by an employee, including noncash payments, must furnish a Form W-2 to each employee even if the employee is related to the employer.
Filing Deadline
Form W-2 must be mailed out to the recipient by January 31st.
The employer must file Form W-2 by February 28th if mailed in and March 31st if e-Filed.
Related Forms
| Form W-2 Upload | Form W-2c WebDirect | Form W-2c Upload |
| Form 1099-MISC WebDirect | Form 1099-MISC Correction WebDirect | Form W-3c |
| Payroll Tax Forms: E-File | Payroll Tax Forms: Download |