Internal Revenue Service United States Department of the Treasury
Module 2: Wage and Tip Income

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In this tax tutorial, you will learn about wages and tip income.

Unless specifically excluded, all wages, salaries, commissions, and bonuses are taxable.

All tip income is taxable and needs to be reported.

Employers report wage and tax information on Form W-2, Wage and Tax Statement.

Employees use Form W-2 to complete their individual income tax returns.


Tax Tutorial
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