Who must get a W-2 form and how does an employee get his or her W-2 form?

Office of the Assistant Secretary for Policy / Office of Compliance Assistance Policy

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- Fair Labor Standards Act Advisor

Who must get a W-2 form and how does an employee obtain one?

The Department of Labor does not have jurisdiction over taxing employee's wages or providing W-2 forms to employees. The Internal Revenue Service (IRS) has authority over these issues.