The W-2 is a common tax form, this differs from other tax forms such as the form 1040 because this is filled by the taxpayer's employer rather than the taxpayer. This occurs because the purpose of this form is to declare the wages paid by the employer and the taxes related to these wages. Additionally, after the employer fills this form for each employer he/she needs to send it to employees as this form is necessary for employees to fill other tax forms. Therefore, it is the taxpayer's employes the one that fills out the W-2 form.
