The Internal Revenue Service's website provides sample W-2 forms as of December 2015. Employers must complete W-2 forms for employees who have income, social security or Medicare tax withheld from their paycheck, according to the IRS.
W-2 forms are wage and tax statements given to employees by their employer based on annual income, states Kelly Phillips Erb of Forbes. Employers are required to issue a W-2 form to every employee who earns at least $600 or has income, social security or Medicare tax withheld. Six forms must be completed per employee; one is sent to the Social Security Administration, one is sent to the state, city or local tax department, three are sent to the employee and one is kept by the employer. Employers have until January 31 to send the employee's W-2 copies.