Employers must file form W2 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 with holding on Form W4, Employee’s withholding allowance certificate.

Also, every employer engaged in a trade or business who pays remuneration for services performed by an employee, each employee even if the employee is related to the employer.

If you are required to file 250 or more Forms W-2.

When To File ?

File copy A of form W-2 with the entire page of Form W-3(or reports filed on magnetic diskette) by February 28, 2006. However, if you file electronically (not by magnetic diskette), the due date is March 31st, 2006.

If you are filling forms W-2 using diskette, complete Form 6559, Transmitter report and summary of Magnetic Media. You may also need form 6559-A, continuation sheet for form 6559. Do not use form W-3.

Where To File ?

W-2 is filed with the form 1040 who have income from salary, wages etc. and filling of 1040 forms depends on numbers of criteria… For details, visit www.irs.gov.