Form W-2

每位雇主如果从事商业或贸易活动，并向雇员支付薪酬（包括非现金支付）达到或超过 600 美元/年（若有预扣所得税、社会保障税或医疗保险税，则无论金额多少），必须为每位符合以下条件的雇员提交 W-2 表（即使该雇员与雇主有亲属关系）：

• 雇主为该雇员预扣了所得税、社会保障税或医疗保险税。
• 如果该雇员在 W-4 表（员工预扣税申报表）上申报的预扣税减免不超过一项，或未声明免税，雇主本应预扣所得税。

参考

• IRS 官网没有提供中文: About Form W-2, Wage and Tax Statement

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:

• Income, Social Security, or Medicare tax was withheld.
• 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.