About Form W-2, Wage and Tax Statement | Internal Revenue Service

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data-block-plugin-id="system_menu_block:main_mobile"> <h2 class="visually-hidden" id="block-mainnavigationmobile-2-menu">主要導航</h2> <ul block="mainnavigationmobile_2" class="menu nav" id="accessible-megamenu-navigation"> <a id="stickyNavLogo" class="logo navbar-btn pull-left" href="/zh-hant" title="Home" rel="home"> <img src="/themes/custom/pup_base/IRS-Logo.svg" alt="Home"> </a> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hant/filing" aria-controls="accessible-megamenu-shenbao-submenu" aria-expanded="false" aria-label="申報 menu has additional options. Use the spacebar to open the 申報 sub menu or enter to navigate to the 申報 page." role="application" id="accessible-megamenu-nav-item-0">申報</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-shenbao-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-0" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hant/filing" class="mobile-only-text" id="accessible-megamenu-shenbao-submenu-0" data-drupal-link-system-path="node/19656">概觀</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-shenbao-submenu-1">信息給...</span> </li> <li><a href="/zh-hant/how-to-file-your-taxes-step-by-step" id="accessible-megamenu-shenbao-submenu-2" data-drupal-link-system-path="node/19456">個人</a> </li> <li><a href="/zh-hant/businesses" id="accessible-megamenu-shenbao-submenu-3" data-drupal-link-system-path="node/18976">商業和自僱人士</a> </li> <li><a href="/zh-hant/individuals/international-taxpayers" id="accessible-megamenu-shenbao-submenu-4" data-drupal-link-system-path="node/19696">國際納稅人</a> </li> <li><a href="/zh-hant/charities-and-nonprofits" id="accessible-megamenu-shenbao-submenu-5" data-drupal-link-system-path="node/58461">慈善與非營利組織</a> </li> <li><a href="/zh-hant/government-entities/indian-tribal-governments" id="accessible-megamenu-shenbao-submenu-6" data-drupal-link-system-path="node/19601">印第安部落政府</a> </li> <li><a href="/zh-hant/government-entities/federal-state-local-governments" id="accessible-megamenu-shenbao-submenu-7" data-drupal-link-system-path="node/19446">聯邦、州和地方政府</a> </li> <li><a href="/zh-hant/tax-exempt-bonds" id="accessible-megamenu-shenbao-submenu-8" data-drupal-link-system-path="node/19671">免稅債券</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-shenbao-submenu-9">為個人提交檔</span> </li> <li><a href="/zh-hant/filing/individuals/how-to-file" id="accessible-megamenu-shenbao-submenu-10" data-drupal-link-system-path="node/22856">如何提交</a> </li> <li><a href="/zh-hant/filing/individuals/when-to-file" id="accessible-megamenu-shenbao-submenu-11" data-drupal-link-system-path="node/22726">什麼時候提交</a> </li> <li><a href="/zh-hant/filing/where-to-file-tax-returns-addresses-listed-by-return-type" id="accessible-megamenu-shenbao-submenu-12" data-drupal-link-system-path="node/2442">在哪裡提交</a> </li> <li><a href="/zh-hant/filing/individuals/update-my-information" id="accessible-megamenu-shenbao-submenu-13" data-drupal-link-system-path="node/22861">更新您的資料</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-shenbao-submenu-14">普及的</span> </li> <li><a href="/zh-hant/individuals/get-transcript" id="accessible-megamenu-shenbao-submenu-15" data-drupal-link-system-path="node/136676">獲取您的稅務記錄</a> </li> <li><a href="/zh-hant/businesses/small-businesses-self-employed/get-an-employer-identification-number" id="accessible-megamenu-shenbao-submenu-16" data-drupal-link-system-path="node/17153">申請雇主身份證號 (EIN)</a> </li> <li><a href="/zh-hant/filing/wheres-my-amended-return" id="accessible-megamenu-shenbao-submenu-17" data-drupal-link-system-path="node/17175">查看您的修改過的稅表狀態</a> </li> <li><a href="/zh-hant/identity-theft-fraud-scams/get-an-identity-protection-pin" id="accessible-megamenu-shenbao-submenu-18" data-drupal-link-system-path="node/16696">獲取身份保護銷子（IP PIN）</a> </li> <li><a href="/zh-hant/filing/irs-free-file-do-your-taxes-for-free" id="accessible-megamenu-shenbao-submenu-19" data-drupal-link-system-path="node/54546">免費申報您的聯邦稅表 </a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hant/payments" aria-controls="accessible-megamenu-fukuan-submenu" aria-expanded="false" aria-label="付款 menu has additional options. Use the spacebar to open the 付款 sub menu or enter to navigate to the 付款 page." role="application" id="accessible-megamenu-nav-item-1">付款</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-fukuan-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-1" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hant/payments" class="mobile-only-text" id="accessible-megamenu-fukuan-submenu-0" data-drupal-link-system-path="node/19551">概觀</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-fukuan-submenu-1">支付</span> </li> <li><a href="/zh-hant/payments/direct-pay-with-bank-account" id="accessible-megamenu-fukuan-submenu-2" data-drupal-link-system-path="node/10224">銀行賬戶（直接支付）</a> </li> <li><a href="/zh-hant/payments/online-payment-agreement-application" id="accessible-megamenu-fukuan-submenu-3" data-drupal-link-system-path="node/16716">付款計劃（分期付款協議）</a> </li> <li><a href="/zh-hant/payments/eftps-the-electronic-federal-tax-payment-system" id="accessible-megamenu-fukuan-submenu-4" data-drupal-link-system-path="node/15488">電子聯邦稅務付款系統（EFTPS）</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-fukuan-submenu-5">普及的</span> </li> <li><a href="/zh-hant/payments/online-account-for-individuals" id="accessible-megamenu-fukuan-submenu-6" data-drupal-link-system-path="node/11608">您的線上帳戶</a> </li> <li><a href="/zh-hant/individuals/tax-withholding-estimator" id="accessible-megamenu-fukuan-submenu-7" data-drupal-link-system-path="node/107181">預扣稅金估算表</a> </li> <li><a href="/zh-hant/businesses/small-businesses-self-employed/estimated-taxes" id="accessible-megamenu-fukuan-submenu-8" data-drupal-link-system-path="node/17135">估計稅</a> </li> <li><a href="/zh-hant/payments/penalties" id="accessible-megamenu-fukuan-submenu-9" data-drupal-link-system-path="node/91826">罰款</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hant/refunds" aria-controls="accessible-megamenu-tuishui-submenu" aria-expanded="false" aria-label="退稅 menu has additional options. Use the spacebar to open the 退稅 sub menu or enter to navigate to the 退稅 page." role="application" id="accessible-megamenu-nav-item-2">退稅</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-tuishui-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-2" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hant/refunds" class="mobile-only-text" id="accessible-megamenu-tuishui-submenu-0" data-drupal-link-system-path="node/130131">概觀</a> </li> <div class="mega-menu-column no-header-extra-padding"> <li><a href="/zh-hant/wheres-my-refund" class="mega-menu-column-header" id="accessible-megamenu-tuishui-submenu-1" data-drupal-link-system-path="node/19556">我的退稅在哪裡</a> </li> <li><a href="/zh-hant/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts" id="accessible-megamenu-tuishui-submenu-2" data-drupal-link-system-path="node/10971">直接存款</a> </li> <li><a href="/zh-hant/taxtopics/tc203" id="accessible-megamenu-tuishui-submenu-3" data-drupal-link-system-path="node/67936">減少退稅</a> </li> <li><a href="/zh-hant/filing/file-an-amended-return" id="accessible-megamenu-tuishui-submenu-4" data-drupal-link-system-path="node/128551">修改報稅表</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hant/credits-and-deductions" aria-controls="accessible-megamenu-dimianyouhuihekouchu-submenu" aria-expanded="false" aria-label="抵免优惠和扣除 menu has additional options. Use the spacebar to open the 抵免优惠和扣除 sub menu or enter to navigate to the 抵免优惠和扣除 page." role="application" id="accessible-megamenu-nav-item-3">抵免优惠和扣除</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-dimianyouhuihekouchu-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-3" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hant/credits-and-deductions" class="mobile-only-text" id="accessible-megamenu-dimianyouhuihekouchu-submenu-0" data-drupal-link-system-path="node/80206">概觀</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-dimianyouhuihekouchu-submenu-1">信息給...</span> </li> <li><a href="/zh-hant/credits-and-deductions-for-individuals" title="給您和您的家人" id="accessible-megamenu-dimianyouhuihekouchu-submenu-2" data-drupal-link-system-path="node/5">個人</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 給您和您的家人 </span> </li> <li><a href="/zh-hant/credits-deductions/businesses" title="標準里程和其他信息" id="accessible-megamenu-dimianyouhuihekouchu-submenu-3" data-drupal-link-system-path="node/19941">商業和自僱人士</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 標準里程和其他信息 </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-dimianyouhuihekouchu-submenu-4">普及的</span> </li> <li><a href="/zh-hant/credits-deductions/individuals/earned-income-tax-credit-eitc" id="accessible-megamenu-dimianyouhuihekouchu-submenu-5" data-drupal-link-system-path="node/18966">低收入家庭抵免優惠 (EITC)</a> </li> <li><a href="/zh-hant/credits-deductions/individuals/child-tax-credit" id="accessible-megamenu-dimianyouhuihekouchu-submenu-6" data-drupal-link-system-path="node/771">子女稅務優惠</a> </li> <li><a href="/zh-hant/credits-deductions/clean-vehicle-and-energy-credits" id="accessible-megamenu-dimianyouhuihekouchu-submenu-7" data-drupal-link-system-path="node/126641">清潔車輛和能源抵免優惠</a> </li> <li><a href="/zh-hant/help/ita/how-much-is-my-standard-deduction" id="accessible-megamenu-dimianyouhuihekouchu-submenu-8" data-drupal-link-system-path="node/5229">標準扣除</a> </li> <li><a href="/zh-hant/retirement-plans" id="accessible-megamenu-dimianyouhuihekouchu-submenu-9" data-drupal-link-system-path="node/19741">退休計劃</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown active"> <a href="/zh-hant/forms-instructions" aria-controls="accessible-megamenu-biaogeheshuoming-submenu" aria-expanded="false" aria-label="表格和說明 menu has additional options. Use the spacebar to open the 表格和說明 sub menu or enter to navigate to the 表格和說明 page." role="application" id="accessible-megamenu-nav-item-4">表格和說明</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-biaogeheshuoming-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-4" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hant/forms-instructions" class="mobile-only-text" id="accessible-megamenu-biaogeheshuoming-submenu-0" data-drupal-link-system-path="node/6">概觀</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-biaogeheshuoming-submenu-1">表格和說明</span> </li> <li><a href="/zh-hant/forms-pubs/about-form-1040" title="個人報稅表" id="accessible-megamenu-biaogeheshuoming-submenu-2" data-drupal-link-system-path="node/16022">1040表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 個人報稅表 </span> </li> <li><a href="/pub/irs-pdf/i1040gi.pdf" title="表格1040的說明" id="accessible-megamenu-biaogeheshuoming-submenu-3">1040表格指示</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 表格1040的說明 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-w-9" title="申請納稅人識別號碼 (TIN) 及證明書" id="accessible-megamenu-biaogeheshuoming-submenu-4" data-drupal-link-system-path="node/15825">W-9表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 申請納稅人識別號碼 (TIN) 及證明書 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-4506-t" title="索取報稅表的要求" id="accessible-megamenu-biaogeheshuoming-submenu-5" data-drupal-link-system-path="node/10554">4506-T表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 索取報稅表的要求 </span> </li> </div> <div class="mega-menu-column extra-padding"> <li><a href="/zh-hant/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="僱員的預扣稅金證明" id="accessible-megamenu-biaogeheshuoming-submenu-6" data-drupal-link-system-path="node/15498">W-4表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 僱員的預扣稅金證明 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-941" title="雇主的季度聯邦納稅申報表" id="accessible-megamenu-biaogeheshuoming-submenu-7" data-drupal-link-system-path="node/53446">941表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 雇主的季度聯邦納稅申報表 </span> </li> <li class="active"><a href="/zh-hant/forms-pubs/about-form-w-2" title="從事貿易或業務的雇主支付工資" id="accessible-megamenu-biaogeheshuoming-submenu-8" data-drupal-link-system-path="node/5737" class="is-active" aria-current="page">W-2表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 從事貿易或業務的雇主支付工資 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-9465" title="分期付款協議申請" id="accessible-megamenu-biaogeheshuoming-submenu-9" data-drupal-link-system-path="node/15532">9465表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 分期付款協議申請 </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-biaogeheshuoming-submenu-10">普及的給稅務專業人士</span> </li> <li><a href="/zh-hant/forms-pubs/about-form-1040x" title="修改/修復稅表" id="accessible-megamenu-biaogeheshuoming-submenu-11" data-drupal-link-system-path="node/19996">1040-X表格 </a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 修改/修復稅表 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-2848" title="申請授權委託書" id="accessible-megamenu-biaogeheshuoming-submenu-12" data-drupal-link-system-path="node/15839">2848表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 申請授權委託書 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-w-7" title="申請ITIN" id="accessible-megamenu-biaogeheshuoming-submenu-13" data-drupal-link-system-path="node/15536">W-7表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 申請ITIN </span> </li> <li><a href="/pub/irs-pdf/pcir230.pdf" title="在國稅局面前的執業規則" id="accessible-megamenu-biaogeheshuoming-submenu-14">通告230號</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 在國稅局面前的執業規則 </span> </li> </div> </ul> </li> </ul> </nav> <div class="pup-site-header-search-block pup-search-box-hidden"> <div class="pup-site-header-search-block__searchfield"> <form block="pup_irs_exposedformpup_site_index_searchsite_search_srt_relevance_2" action="/zh-hant/site-index-search" method="get" id="views-exposed-form-pup-site-index-search-site-search-srt-relevance--2" accept-charset="UTF-8" novalidate> <div class="form--inline form-inline clearfix"> <div class="form-item form-group js-form-item form-type-textfield js-form-type-textfield form-item-search js-form-item-search"> <label for="search-main" class="control-label">Search</label> <input placeholder="搜尋" aria-label="搜尋" data-drupal-selector="edit-search" class="form-text form-control" type="text" id="search-main" name="search" value="" size="30" maxlength="128" /> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical-1 js-form-item-field-pup-historical-1"> <label for="edit-field-pup-historical-1--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical-1" class="form-select form-control" id="edit-field-pup-historical-1--2" name="field_pup_historical_1"><option value="All" >- 任何 -</option><option value="1" selected="selected">No</option></select></div> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical js-form-item-field-pup-historical"> <label for="edit-field-pup-historical--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical" class="form-select form-control" id="edit-field-pup-historical--2" name="field_pup_historical"><option value="All" >- 任何 -</option><option value="1" selected="selected">No</option></select></div> </div> <div data-drupal-selector="edit-actions" class="form-actions form-group js-form-wrapper form-wrapper" id="edit-actions--2"><button title="搜尋" data-drupal-selector="edit-submit-pup-site-index-search-2" class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-site-index-search--2" value="搜尋"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> 搜尋</button></div> </div> </form> </div> </div> </div> </div> </div> <div id="pup-info-menu-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-info-menu-collapsible"> <nav role="navigation" aria-labelledby="block-pup-irs-informationmenu-menu" id="block-pup-irs-informationmenu" data-block-plugin-id="system_menu_block:pup-info-menu" class="pup-nav-zh-hant"> <h2 class="visually-hidden" id="block-pup-irs-informationmenu-menu">Information Menu</h2> <ul block="pup_irs_informationmenu" class="menu menu--pup-info-menu nav"> <li class="first"> <a href="/zh-hant/help/let-us-help-you" title="幫助" data-drupal-link-system-path="node/16916">幫助</a> </li> <li> <a href="/zh-hant/newsroom" title="新聞" data-drupal-link-system-path="node/19646">新聞</a> </li> <li> <a href="/zh-hant/charities-and-nonprofits" data-drupal-link-system-path="node/58461">慈善與非營利組織</a> </li> <li class="last"> <a href="/zh-hant/tax-professionals" data-drupal-link-system-path="node/11">稅務專業人士</a> </li> </ul> </nav> </div> </div> <div id="pup-header-nav-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-header-nav-collapsible"> <section id="block-accordionmainnavigationmobile" data-block-plugin-id="accordion_menus_block:main_mobile" class="block block-accordion-menus block-accordion-menus-blockmain-mobile clearfix"> <div class="accordion_menus_block_container main_mobile"> <h2 class="accordion-title"> <a href="#">申報</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hant/filing" class="mobile-only-text">概觀</a></li><li><span class="mega-menu-column-header">信息給...</span></li><li><a href="/zh-hant/how-to-file-your-taxes-step-by-step">個人</a></li><li><a href="/zh-hant/businesses">商業和自僱人士</a></li><li><a href="/zh-hant/individuals/international-taxpayers">國際納稅人</a></li><li><a href="/zh-hant/charities-and-nonprofits">慈善與非營利組織</a></li><li><a href="/zh-hant/government-entities/indian-tribal-governments">印第安部落政府</a></li><li><a href="/zh-hant/government-entities/federal-state-local-governments">聯邦、州和地方政府</a></li><li><a href="/zh-hant/tax-exempt-bonds">免稅債券</a></li><li><span class="mega-menu-column-header">為個人提交檔</span></li><li><a href="/zh-hant/filing/individuals/how-to-file">如何提交</a></li><li><a href="/zh-hant/filing/individuals/when-to-file">什麼時候提交</a></li><li><a href="/zh-hant/filing/where-to-file-tax-returns-addresses-listed-by-return-type">在哪裡提交</a></li><li><a href="/zh-hant/filing/individuals/update-my-information">更新您的資料</a></li><li><span class="mega-menu-column-header">普及的</span></li><li><a href="/zh-hant/individuals/get-transcript">獲取您的稅務記錄</a></li><li><a href="/zh-hant/businesses/small-businesses-self-employed/get-an-employer-identification-number">申請雇主身份證號 (EIN)</a></li><li><a href="/zh-hant/filing/wheres-my-amended-return">查看您的修改過的稅表狀態</a></li><li><a href="/zh-hant/identity-theft-fraud-scams/get-an-identity-protection-pin">獲取身份保護銷子（IP PIN）</a></li><li><a href="/zh-hant/filing/irs-free-file-do-your-taxes-for-free">免費申報您的聯邦稅表 </a></li></ul> </div> <h2 class="accordion-title"> <a href="#">付款</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hant/payments" class="mobile-only-text">概觀</a></li><li><span class="mega-menu-column-header">支付</span></li><li><a href="/zh-hant/payments/direct-pay-with-bank-account">銀行賬戶（直接支付）</a></li><li><a href="/zh-hant/payments/online-payment-agreement-application">付款計劃（分期付款協議）</a></li><li><a href="/zh-hant/payments/eftps-the-electronic-federal-tax-payment-system">電子聯邦稅務付款系統（EFTPS）</a></li><li><span class="mega-menu-column-header">普及的</span></li><li><a href="/zh-hant/payments/online-account-for-individuals">您的線上帳戶</a></li><li><a href="/zh-hant/individuals/tax-withholding-estimator">預扣稅金估算表</a></li><li><a href="/zh-hant/businesses/small-businesses-self-employed/estimated-taxes">估計稅</a></li><li><a href="/zh-hant/payments/penalties">罰款</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">退稅</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hant/refunds" class="mobile-only-text">概觀</a></li><li><a href="/zh-hant/wheres-my-refund" class="mega-menu-column-header">我的退稅在哪裡</a></li><li><a href="/zh-hant/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">直接存款</a></li><li><a href="/zh-hant/taxtopics/tc203">減少退稅</a></li><li><a href="/zh-hant/filing/file-an-amended-return">修改報稅表</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">抵免优惠和扣除</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hant/credits-and-deductions" class="mobile-only-text">概觀</a></li><li><span class="mega-menu-column-header">信息給...</span></li><li><a href="/zh-hant/credits-and-deductions-for-individuals" title="給您和您的家人">個人</a></li><li><a href="/zh-hant/credits-deductions/businesses" title="標準里程和其他信息">商業和自僱人士</a></li><li><span class="mega-menu-column-header">普及的</span></li><li><a href="/zh-hant/credits-deductions/individuals/earned-income-tax-credit-eitc">低收入家庭抵免優惠 (EITC)</a></li><li><a href="/zh-hant/credits-deductions/individuals/child-tax-credit">子女稅務優惠</a></li><li><a href="/zh-hant/credits-deductions/clean-vehicle-and-energy-credits">清潔車輛和能源抵免優惠</a></li><li><a href="/zh-hant/help/ita/how-much-is-my-standard-deduction">標準扣除</a></li><li><a href="/zh-hant/retirement-plans">退休計劃</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">表格和說明</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hant/forms-instructions" class="mobile-only-text">概觀</a></li><li><span class="mega-menu-column-header">表格和說明</span></li><li><a href="/zh-hant/forms-pubs/about-form-1040" title="個人報稅表">1040表格</a></li><li><a href="/pub/irs-pdf/i1040gi.pdf" title="表格1040的說明">1040表格指示</a></li><li><a href="/zh-hant/forms-pubs/about-form-w-9" title="申請納稅人識別號碼 (TIN) 及證明書">W-9表格</a></li><li><a href="/zh-hant/forms-pubs/about-form-4506-t" title="索取報稅表的要求">4506-T表格</a></li><li><a href="/zh-hant/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="僱員的預扣稅金證明">W-4表格</a></li><li><a href="/zh-hant/forms-pubs/about-form-941" title="雇主的季度聯邦納稅申報表">941表格</a></li><li><a href="/zh-hant/forms-pubs/about-form-w-2" title="從事貿易或業務的雇主支付工資">W-2表格</a></li><li><a href="/zh-hant/forms-pubs/about-form-9465" title="分期付款協議申請">9465表格</a></li><li><span class="mega-menu-column-header">普及的給稅務專業人士</span></li><li><a href="/zh-hant/forms-pubs/about-form-1040x" title="修改/修復稅表">1040-X表格 </a></li><li><a href="/zh-hant/forms-pubs/about-form-2848" title="申請授權委託書">2848表格</a></li><li><a href="/zh-hant/forms-pubs/about-form-w-7" title="申請ITIN">W-7表格</a></li><li><a href="/pub/irs-pdf/pcir230.pdf" title="在國稅局面前的執業規則">通告230號</a></li></ul> </div> </div> </section> <nav role="navigation" aria-labelledby="block-pup-irs-mainnavigation-menu" id="block-pup-irs-mainnavigation" data-block-plugin-id="system_menu_block:main"> <h2 class="visually-hidden" id="block-pup-irs-mainnavigation-menu">主要導航</h2> <ul block="pup_irs_mainnavigation" class="menu nav navbar-nav"> <li> <a href="/zh-hant/filing" class="top-level-nav-item">申報</a> </li> <li> <a href="/zh-hant/payments" class="top-level-nav-item">付款</a> </li> <li> <a href="/zh-hant/refunds" class="top-level-nav-item">退稅</a> </li> <li> <a href="/zh-hant/credits-and-deductions" class="top-level-nav-item">抵免优惠和扣除</a> </li> <li> <a href="/zh-hant/forms-instructions" class="top-level-nav-item">表格和說明</a> </li> </ul> </nav> <nav role="navigation" aria-labelledby="block-pup-irs-infomenumobile-menu" id="block-pup-irs-infomenumobile" data-block-plugin-id="system_menu_block:info-menu-mobile"> <h2 class="visually-hidden" id="block-pup-irs-infomenumobile-menu">Info Menu Mobile</h2> <ul block="pup_irs_infomenumobile" class="menu menu--info-menu-mobile nav"> <li class="first"> <a href="/zh-hant/help/let-us-help-you" title="幫助" data-drupal-link-system-path="node/16916">幫助</a> </li> <li> <a href="/zh-hant/newsroom" title="新聞" data-drupal-link-system-path="node/19646">新聞</a> </li> <li> <a href="/zh-hant/charities-and-nonprofits" data-drupal-link-system-path="node/58461">慈善與非營利組織</a> </li> <li class="last"> <a href="/zh-hant/tax-professionals" title="Tax Pros" data-drupal-link-system-path="node/11">稅務專業人士</a> </li> </ul> </nav> </div> </div> </header> <div class="pup-page-node-type-article-page__banner"> <div class="container"> <div class="row"> <div class="col-md-12"> <div class="region region-breadcrumbs"> <nav aria-label="Breadcrumbs"> <ol class="breadcrumb"> <li lang=zh-hant xml:lang=zh-hant ><a href="/zh-hant" lang=zh-hant xml:lang=zh-hant >首頁</a></li><li lang=zh-hant xml:lang=zh-hant ><a href="/zh-hant/forms-instructions" lang=zh-hant xml:lang=zh-hant >表格和說明（英文）</a></li><li class="active"> About Form W-2, Wage and Tax Statement </li> </ol> </nav> </div> <h1 class="pup-page-node-type-article-page__title">About Form W-2, Wage and Tax Statement </h1> </div> </div> </div> </div> <div class="container"> <div class="row"> <div class="col-sm-12"> <div class="region region-language-switcher"> <section id="block-pup-irs-languageswitchercontent" 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Press space to activate the menu. Then navigate using the tab key." aria-expanded="false" type="button"> <i class="fa fa-plus"></i> </button> </div> <ul class="menu nav pup-second-nav"> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/forms-instructions" title="當下年度（英文）" id="term-18551" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">當下年度（英文）</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/forms-pubs/prior-year" title="上一年度（英文）" id="term-18566" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">上一年度（英文）</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/forms-pubs/accessible-irs-tax-products" title="無障礙網頁（英文）" id="term-18546" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">無障礙網頁（英文）</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/forms-pubs/ebook" title="電子書（英文）" id="term-18556" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">電子書（英文）</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/forms-pubs/browser-friendly" title="瀏覽器閱讀版（英文）" id="term-22221" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">瀏覽器閱讀版（英文）</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/forms-pubs/mobile-friendly-forms" title="適合行動裝置的表格（英文）" id="term-29421" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">適合行動裝置的表格（英文）</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/forms-pubs/changes-to-current-forms-publications" title="表格更動公告（英文）" id="term-18561" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">表格更動公告（英文）</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/forms-pubs/order-products" title="索取表格及出版物" id="term-22206" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">索取表格及出版物</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/forms-pubs/more-information" title="表格與說明（英文）" id="term-22226" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">表格與說明（英文）</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/forms-pubs/comment-on-tax-forms-and-publications" title="稅表及出版物上的備註（英文）" id="term-28036" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">稅表及出版物上的備註（英文）</a> </li> </ul> </section> </div> </div> <div class="pup-header-content-rt no-gutter col-sm-12 col-md-9"> <a id="main-content"></a> <div class="region region-content"> <div data-drupal-messages-fallback class="hidden"></div><section id="block-puplanguagewarning" data-block-plugin-id="pup_language_warning" class="block block-pup-language-warning clearfix"> <div class="pup-media-alert"> <div class="pup-media-alert__historical" role="alert"> <div class="pup-media-alert__icon"></div> <div class="pup-media-alert__content"> 本網頁目前尚未譯成中文. <a href="https://www.irs.gov/zh-hant/help/let-us-help-you#help">獲取您語言的幫助</a>. </div> </div> </div> </section> <article lang="en" about="/forms-pubs/about-form-w-2" class="pup-article full clearfix row"> <div class="col-md-8 col-sm-12 col-xs-12"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><p>Every employer engaged in a trade or business who pays remuneration, including noncash payments of $600 or more for the year (all amounts if any income, social security, or Medicare tax was withheld) for services performed by an employee must file a Form W-2 for each employee (even if the employee is related to the employer) from whom:</p> <ul> <li>Income, Social Security, or Medicare tax was withheld.</li> <li>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.</li> </ul> <hr> <h2>Current Revision</h2> <div style="margin-left: 20px;"> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="e279b79c-e2db-4df2-8bf8-d12a2860c518" href="https://www.irs.gov/pub/irs-pdf/fw2.pdf" title="2024 Form W-2 (PDF)">Form W-2 <span class="link-label label-file label-file-pdf">PDF</span></a></p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="d53414f8-9b5d-4cd0-b406-90e546ee8560" href="/instructions/iw2w3" title="General Instructions for Forms W-2 and W-3 (2024) ">Instructions for Forms W-2 and W-3</a> (<a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="39371288-d697-47e8-bcba-121d3faf69ee" href="https://www.irs.gov/pub/irs-pdf/iw2w3.pdf" title="2024 Inst W-2 and W-3 (PDF)">Print Version <span class="link-label label-file label-file-pdf">PDF</span></a>)<br> (Including Forms W-2AS, W-2CM, W-2GU, W-2VI, W-3SS, W-2c, and W-3c)</p> </div> <hr> <h2>Recent Developments</h2> <div style="margin-left: 20px;"> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="d4451e9b-f4e5-4688-a21c-4209a82845d5" href="/forms-pubs/secure-20-act-changes-affecting-amounts-reported-on-the-2023-forms-w-2-w-2as-w-2gu-and-w-2vi" title="SECURE 2.0 Act changes affecting amounts reported on the 2023 Forms W-2, W-2AS, W-2GU, and W-2VI">SECURE 2.0 Act changes affecting amounts reported on the 2023 Forms W-2, W-2AS, W-2GU, and W-2VI</a> -- 29-JAN-2024</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="f985c333-4731-44d3-a141-a2dfe70b8031" href="/forms-pubs/changes-to-the-previously-posted-2024-forms-w-2-w-2as-w-2gu-and-w-2vi" title="Changes to the previously posted 2024 Forms W-2, W-2AS, W-2GU, and W-2VI">Changes to the previously posted 2024 Forms W-2, W-2AS, W-2GU, and W-2VI</a> -- 18-JAN-2024</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="0dc19f8b-3104-453b-b3bb-4315c95ae60c" href="/forms-pubs/new-electronic-filing-requirements-for-correction-form-w-2c" title="New electronic filing requirements for correction Form W-2C">New electronic filing requirements for correction Form W-2c</a> -- 07-JULY-2023</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="01466ad0-fde2-4ce7-afc5-0708565f6636" href="/forms-pubs/new-electronic-filing-requirements-for-forms-w-2" title="New electronic filing requirements for Forms W-2">New electronic filing requirements for Forms W-2</a> -- 07-JULY-2023</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="5f27e3ad-c8f0-403b-b10d-9ae9ad7684a3" href="/forms-pubs/2021-forms-w-2-reporting-of-qualified-sick-leave-family-leave-wages-paid-under-the-families-first-coronavirus-response-act-as-amended-by-the-american-rescue-plan" title="2021 Forms W-2 Reporting of Qualified Sick Leave & Family Leave Wages Paid Under the Families First Coronavirus Response Act, as amended by the American Rescue Plan">2021 Forms W-2 Reporting of Qualified Sick Leave & Family Leave Wages Paid Under the Families First Coronavirus Response Act, as amended by the American Rescue Plan</a> -- 26-NOV-2021</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="45d7689f-5035-4a43-8b32-d422e76de543" href="/forms-pubs/2021-form-w-2-and-the-general-instructions-for-forms-w-2-and-w-3-updated-for-section-9632-of-the-american-rescue-plan-act-of-2021-arp" title="2021 Form W-2 and the General Instructions for Forms W-2 and W-3 updated for section 9632 of the American Rescue Plan Act of 2021 (ARP)">2021 Form W-2 and the General Instructions for Forms W-2 and W-3 updated for section 9632 of the American Rescue Plan Act of 2021</a> -- 24-NOV-2021</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="f9f479fa-d123-4f80-a92b-9351eed533ad" href="/forms-pubs/faxing-request-for-extension-of-time-to-furnish-statements-to-recipients" title="Faxing request for extension of time to furnish statements to recipients">Faxing request for extension of time to furnish statements to recipients</a> -- 09-DEC-2020</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="178aaffb-74ea-48fa-a636-d12d796346fe" href="/forms-pubs/form-w-2-reporting-of-employee-social-security-tax-deferred-under-notice-2020-65" title="Form W-2 Reporting of Employee Social Security Tax Deferred under Notice 2020-65">Form W-2 Reporting of Employee Social Security Tax Deferred under Notice 2020-65</a> -- 29-OCT-2020</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="3237ad38-0986-43a4-980a-d941edbffbab" href="/forms-pubs/2020-general-instructions-for-forms-w-2-and-w-3-corrected-for-certain-filing-date-and-penalty-amount" title="2020 General Instructions for Forms W-2 and W-3 Corrected for Certain Filing Date and Penalty Amount">2020 General Instructions for Forms W-2 and W-3 Corrected for Certain Filing Date and Penalty Amount</a> -- 12-AUG-2020</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="e7447231-2e18-44cd-a36e-ed45e8478974" href="/forms-pubs/sample-2020-forms-w-2-w-2as-w-2gu-and-w-2vi-revised-to-correct-alignment-of-the-void-and-box-13-checkboxes" title="Sample 2020 Forms W-2, W-2AS, W-2GU, and W-2VI revised to correct alignment of the "VOID" and "box 13" checkboxes">Sample 2020 Forms W-2, W-2AS, W-2GU, and W-2VI revised to correct alignment of the "VOID" and "box 13" checkboxes</a> -- 12-AUG-2020</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="6b1de781-8b33-45e4-afbd-b137d42d9b3c" href="/forms-pubs/2020-forms-w-2-reporting-of-qualified-sick-leave-wages-and-qualified-family-leave-wages-paid-under-pl-116-127" title="2020 Forms W-2 Reporting of Qualified Sick Leave Wages and Qualified Family Leave Wages Paid Under P.L. 116-127">2020 Forms W-2 Reporting of Qualified Sick Leave Wages and Qualified Family Leave Wages Paid Under P.L. 116-127</a> -- 12-AUG-2020</p> </div> <hr> <h2>Other Items You May Find Useful</h2> <div style="margin-left: 20px;"> <p><a href="https://www.irs.gov/prior-year-forms-and-instructions?find=w-2&items_per_page=200">All Form W-2 Revisions</a></p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="5f8ee461-5a65-4648-a51a-b3938c81c431" href="/individuals/international-taxpayers/special-withholding-rules-for-us-federal-agency-employers-with-employees-in-cnmi-or-puerto-rico" title="Special withholding rules for U.S. federal agency employers with employees in CNMI or Puerto Rico">Important information on employment tax withholding obligations and Form W-2 filing obligations of federal employers with employees who work in the Commonwealth of the Northern Mariana Islands and Puerto Rico</a></p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="172a7296-cbb1-4d94-8c7c-9c609f5d2355" href="/irb/2018-41_IRB#NOT-2018-75" title="Internal Revenue Bulletin: 2018-41">Notice 2018–75, Guidance under Section 132(g) for the Exclusion from Income of Qualified Moving Expense Reimbursements</a></p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="77de73ce-b6a5-457a-9c4e-1c3aeeda895f" href="/businesses/online-ordering-for-information-returns-and-employer-returns" title="Online ordering for information returns and employer returns">Online Ordering for Information Returns and Employer Returns</a></p> <p><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="e82bca4b-653a-487f-873f-9e7c3858a205" href="/forms-instructions-and-publications" title="Forms, instructions and publications">Other Current Products</a></p> </div> </div> </div> <div class="col-md-4 col-sm-12 col-xs-12 block-region-right-column"> <div class="field field--name-field-pup-article-callout field--type-entity-reference-revisions field--label-hidden field--items row"> <div class="field--item col-sm-6 col-md-12"> <div class="paragraph paragraph--type--pup-callout paragraph--view-mode--default"> <h3 class="block-title">Related forms</h3> <div class="field field--name-field-pup-block-reference field--type-entity-reference field--label-hidden field--item"> <div class="field-block-content-list__list"> <div class="field-block-content-list__item"> <a href='https://www.irs.gov/pub/irs-pdf/f8508.pdf'>Form 8508, Request for Waiver From Filing Information Returns Electronically (PDF)</a> </div> <div class="field-block-content-list__item"> <a href="/forms-pubs/about-form-8809" rel="bookmark"> <span>About Form 8809, Application for Extension of Time to File Information Returns</span> </a> </div> <div class="field-block-content-list__item"> <a href="/forms-pubs/about-form-w-2-as" rel="bookmark"> <span>About Form W-2 (AS), American Samoa Wage and Tax Statement</span> </a> </div> <div class="field-block-content-list__item"> <a href="/forms-pubs/about-form-w-2-c" rel="bookmark"> <span>About Form W-2 C, Corrected Wage and Tax Statements</span> </a> </div> <div class="field-block-content-list__item"> <a href="/forms-pubs/about-form-w-2-gu" rel="bookmark"> <span>About Form W-2 (GU), Guam Wage and Tax Statement</span> </a> </div> <div class="field-block-content-list__item"> <a href="/forms-pubs/about-form-w-2-vi" rel="bookmark"> <span>About Form W-2 (VI), U.S. Virgin Islands Wage and Tax Statement</span> </a> </div> <div class="field-block-content-list__item"> <a href="/forms-pubs/about-form-w-3" rel="bookmark"> <span>About Form W-3, Transmittal of Wage and Tax Statements</span> </a> </div> <div class="field-block-content-list__item"> <a href="/forms-pubs/about-form-w-3-c" rel="bookmark"> <span>About Form W-3 C, Transmittal of Corrected Wage and Tax Statements </span> </a> </div> </div> </div> </div> </div> </div> </div> </article> </div> </div> </div> </div> <div class="container"> <div class="pup-bodycopy-footer"> <div class='pup-content-revision col-xs-12 col-sm-6'> Page Last 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