In the U.S. the W-2 form is a special format that should be filled by employers to report payments to employees and the taxes derived from these. This form is part of the IRS or the Internal Revenue System and therefore it is mandatory for taxpayer's employers to fill the form every year. Additionally, employers need to fill the form by each worker and then send it to them. According to this, the person that should fill out the W-2 form is the taxpayer's employer.
