A W-2 is an American tax form. At the start of each year, every US employer must give each worker a W-2 showing two things for the year just finished: how much that person earned, and how much tax was already taken out of their pay before they received it. The worker then files it together with their tax return to the IRS, the American tax office, which uses it to work out whether too much or too little tax was taken — and therefore whether the worker gets money back or owes more.

A W-2 is A W-2 是 an American tax form一種美國的報稅表格。 At the start of each year每年年初 every US employer每一個美國雇主 must give必須發給 each worker每位員工 a W-2一張 W-2 showing上面列出 for the year just finished剛結束那一年的 two things兩件事： how much that person earned這個人賺了多少 and how much tax以及有多少稅 before they received it在他領到薪水之前 was already taken out of their pay就已經先從薪水裡扣走。 The worker員工 then接著 files it把它 together with their tax return連同報稅申報書一起交 to the IRS給 IRS the American tax office也就是美國的稅務機關 which uses it to work out它會用這個算出 whether too much or too little tax was taken稅是扣多了還是扣少了 — and therefore因此也就知道 whether the worker這位員工 gets money back是會退到錢 or owes more還是要補繳。

Its full name is 'Form W-2, Wage and Tax Statement', but nobody says that; in speech it is just 'my W-2', said 'double-you two'. It is an ordinary countable noun: a W-2, two W-2s. You will hear it every January and February, when Americans complain about waiting for theirs to arrive.

Its full name它的全名 is是 'Form W-2, Wage and Tax Statement' Form W-2，薪資與稅額聲明 but nobody says that但沒有人這樣講； in speech口語裡 it is just就只是 'my W-2' my W-2 said唸作 'double-you two' double-you two。 It它 is是 an ordinary countable noun普通的可數名詞： a W-2一張 W-2、 two W-2s兩張 W-2。 You你 every January and February每年一、二月 will hear it都會聽到它 when那時 Americans美國人 complain about正在抱怨 waiting for theirs to arrive等自己那張寄來。

The word does one more job that learners should know about. Because a W-2 is what employees get, and freelancers get a different form called a 1099, Americans use 'W-2' as a shorthand for the kind of job itself: 'a W-2 job', 'I'd rather be W-2 than 1099' — meaning a proper employed position with tax handled for you, benefits, and less paperwork, rather than contract work. Used this way it functions almost as an adjective.

The word這個字 does還做 that learners should know about學習者該知道的 one more job另一份工作。 Because因為 a W-2 W-2 is what employees get是員工才拿到的 and freelancers而自由接案者 get拿到的是 a different form called a 1099另一種叫 1099 的表 Americans美國人 use 'W-2'就把 W-2 as當成 the kind of job itself工作類型本身 a shorthand for的簡稱： 'a W-2 job'一份 W-2 的工作、 'I'd rather be W-2 than 1099'我寧願當 W-2 也不要當 1099 — meaning意思是 with tax handled for you稅有人幫你處理、 benefits有福利、 and less paperwork文件也比較少的 a proper employed position正式受僱職位 rather than contract work而不是接案工作。 Used this way這樣用的時候 it它 functions almost as幾乎就像 an adjective形容詞。

This whole area is very specific to the United States; Taiwan's 扣繳憑單 does a similar job, but the systems are not identical, so treat the words as close cousins rather than exact equals.

This whole area這一整塊 is very specific to是非常專屬於 the United States美國的； Taiwan's 扣繳憑單台灣的扣繳憑單 does a similar job做的是類似的事 but the systems但兩套制度 are not identical並不完全相同 so所以 treat the words把這兩個詞 as close cousins當作近親 rather than exact equals而不是完全相等。