Form W-2
E34496
Form W-2 is an IRS tax document that employers must provide to employees each year summarizing their wages and the taxes withheld from their pay.
All labels observed (3)
| Label | Occurrences |
|---|---|
| Form W-2 canonical | 4 |
| Form W-2c | 1 |
| Wage and Tax Statement | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T263660 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Form W-2 Context triple: [Federal Insurance Contributions Act taxes, reportedOn, Form W-2]
-
A.
Federal Insurance Contributions Act taxes
Federal Insurance Contributions Act taxes are U.S. payroll taxes imposed on employers and employees to finance Social Security and Medicare programs.
-
B.
E-Verify
E-Verify is an internet-based system in the United States that allows employers to confirm the employment eligibility of their workers by electronically matching information from employment forms with government records.
-
C.
Consular Report of Birth Abroad (for certain citizens born abroad)
A Consular Report of Birth Abroad is an official U.S. government document issued by a U.S. embassy or consulate that serves as proof of U.S. citizenship for eligible individuals born outside the United States.
-
D.
Foreign Bank and Financial Accounts Reports
Foreign Bank and Financial Accounts Reports are mandatory U.S. filings that disclose individuals’ and entities’ financial interests in or authority over foreign bank and financial accounts to help prevent tax evasion and financial crimes.
-
E.
FSA
FSA is the abbreviation for the former U.S. Federal Security Agency, a government body that once oversaw various federal social and public health programs.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Form W-2 Target entity description: Form W-2 is an IRS tax document that employers must provide to employees each year summarizing their wages and the taxes withheld from their pay.
-
A.
Federal Insurance Contributions Act taxes
Federal Insurance Contributions Act taxes are U.S. payroll taxes imposed on employers and employees to finance Social Security and Medicare programs.
-
B.
E-Verify
E-Verify is an internet-based system in the United States that allows employers to confirm the employment eligibility of their workers by electronically matching information from employment forms with government records.
-
C.
Consular Report of Birth Abroad (for certain citizens born abroad)
A Consular Report of Birth Abroad is an official U.S. government document issued by a U.S. embassy or consulate that serves as proof of U.S. citizenship for eligible individuals born outside the United States.
-
D.
Foreign Bank and Financial Accounts Reports
Foreign Bank and Financial Accounts Reports are mandatory U.S. filings that disclose individuals’ and entities’ financial interests in or authority over foreign bank and financial accounts to help prevent tax evasion and financial crimes.
-
E.
FSA
FSA is the abbreviation for the former U.S. Federal Security Agency, a government body that once oversaw various federal social and public health programs.
- F. None of above. chosen
Statements (51)
| Predicate | Object |
|---|---|
| instanceOf |
IRS tax form
ⓘ
information return ⓘ |
| appliesTo | employees ⓘ |
| category | U.S. federal income tax forms ⓘ |
| contains |
box codes for special items
ⓘ
control number ⓘ employee Social Security number ⓘ employee name and address ⓘ employer identification number ⓘ employer name and address ⓘ tax year ⓘ |
| country |
United States of America
ⓘ
surface form:
United States
|
| deadlineToFileWithSSA | January 31 following the tax year ⓘ |
| deadlineToFurnishToEmployee | January 31 following the tax year ⓘ |
| deliveryMethod |
electronic
ⓘ
paper ⓘ |
| doesNotApplyTo | independent contractors ⓘ |
| electronicFilingSystem | Business Services Online ⓘ |
| filedWith | Social Security Administration ⓘ |
| governingBody | Internal Revenue Service ⓘ |
| introducedBy | Internal Revenue Service ⓘ |
| issuedBy | Internal Revenue Service ⓘ |
| legalAuthority | Internal Revenue Code ⓘ |
| nonComplianceConsequence |
IRS penalties
ⓘ
SSA penalties ⓘ |
| officialName |
Form W-2
self-linksurface differs
ⓘ
surface form:
Wage and Tax Statement
|
| relatedForm |
Form 1099-NEC
ⓘ
Form 941 ⓘ Form 944 ⓘ Form W-3 ⓘ |
| reports |
Medicare wages
ⓘ
Social Security wages ⓘ allocated tips ⓘ dependent care benefits ⓘ other compensation ⓘ retirement plan participation ⓘ statutory employee status ⓘ tips ⓘ wages ⓘ |
| requiredFor |
Form 1040 filing
ⓘ
Form 1040-NR filing ⓘ Form 1040-SR filing ⓘ |
| usedBy |
employees
ⓘ
employers ⓘ |
| usedFor |
individual income tax return preparation
ⓘ
reporting Medicare tax withheld ⓘ reporting Social Security tax withheld ⓘ reporting federal income tax withheld ⓘ reporting local income tax withheld ⓘ reporting state income tax withheld ⓘ reporting wages ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Form W-2 Description of subject: Form W-2 is an IRS tax document that employers must provide to employees each year summarizing their wages and the taxes withheld from their pay.
Referenced by (6)
Full triples — surface form annotated when it differs from this entity's canonical label.
this entity surface form:
Wage and Tax Statement
this entity surface form:
Form W-2c