As mandated by the Internal Revenue Service, all employers that pay at least $600 in cash or non-cash wages to employees during a year, and that withheld or would have withheld income and FICA taxes from employees' pay, must file Form W-2, Wage and Tax Statement, with the Social Security Administration on an annual basis.
As mandated by the Internal Revenue Service, every employer that withholds more than $1,000 a year in federal income and FICA taxes from employees' pay files Form 941, Employer's Quarterly Federal Tax Return, on a quarterly basis.