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You figure self-employment tax (SE tax) yourself using Schedule SE (Form 1040). Social Security and Medicare taxes of most wage earners are figured by their employers. Also you can deduct the employer-equivalent portion of your SE tax in figuring your adjusted gross income.
Copy A of Form(s) W-2 must be sent to the SSA with the transmittal Form W-3 (PDF), Transmittal of Wage and Tax Statements, by the last day of February. Special due dates apply if you have terminated your business or you are filing electronically.ecause Form W-2 is the only document used to transmit information regarding employees' Social Security and Medicare wages for the year, it is very important to prepare Form W-2 correctly and timely.