Who is responsible for filling out the W-2 form?

• A. The taxpayer
• B. An accountant
• C. The taxpayer's employer
• D. The IRS

Answer: (C)

The correct choice is that the taxpayer's employer is responsible for filling out the W-2 form. This form is used to report an employee's annual wages and the amount of taxes withheld from their paychecks. Employers must provide this information to the IRS and to the employee by January 31st of the following year. This ensures that both the employee and the IRS have accurate records of the individual's income and the taxes paid throughout the year, which are critical for tax filing purposes.

In contrast, the other options do not align with the responsibility assigned by IRS regulations. Taxpayers themselves do not fill out the W-2; rather, they receive it from their employer. An accountant may assist in preparing tax returns and advising on various tax matters, but they do not fill out W-2 forms on behalf of employers. The IRS oversees the use of the W-2 form and requires its submission, but they do not complete the forms themselves.