The Internal Revenue Service (IRS) uses Form W-2 (formally, the "Wage and Tax Statement") to report salaries given to employees and taxes withheld from them in the United States. Employers must file a Kind W-2 for each employee who receives a salary, wage, or other form of remuneration as part of their employment relationship. The Form W-2 must be mailed to employees on or before January 31. This deadline provides these individuals almost two months to prepare their taxes before the April 15 tax deadline. FICA taxes are also reported to the Social Security Administration using this form.