What is considered "de minimus" for W-2 reporting purposes?

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To our knowledge there aren't any amounts that are considered de minimus regarding payments for W-2. The IRS instructions require all employers to file Form W-2 for wages paid to each employee from whom: income, social security, or Medicare taxes were withheld or tax would have been withheld if the employee had claimed no more than one withholding allowance or had not claimed exemption from withholding on Form W-4, Employee’s Withholding Allowance Certificate. Every employer engaged in a trade or business who pays remuneration for services performed by an employee, including noncash payments, must furnish a Form W-2 to report the payments to each employee. Reporting payments subject to W-2 does not appear to have a provision about non-reporting limit that you will find if payments are subject to 1099 reporting with a lower limit of $600.

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