Film Accounting Glossary
W-2
What is a W-2?
Also called W2, or wage and tax statement.
A W-2 is the U.S. form reporting an employee's annual wages and withheld taxes, issued by whichever entity was employer of record, which for most crew is the payroll company rather than the production.
Crew working several productions in a year receive several W-2s. Box rentals and kit fees are reported separately on a 1099 when properly documented, which is why a crew member's W-2 total is often less than what they were paid.
Example
A crew member paid $84,000 in wages plus $3,500 of documented box rental receives a W-2 for $84,000 from the payroll company and a 1099 for $3,500. Working three shows in a year means three W-2s, which is why their year-end paperwork rarely matches their memory.
Figures are illustrative, chosen to show the mechanics rather than to quote market rates.
Where you'll see it
Issued by whichever entity was employer of record, which for most crew is the payroll company rather than the production.
Common mistake
Expecting a W-2 to show everything a crew member was paid. Documented box rentals and kit fees are reported separately, so the totals will not match their memory.
Related questions
- Who issues W-2s to film crew?
- The employer of record, which on most productions is the payroll company rather than the production entity itself.
- Why does a crew member get several W-2s in a year?
- Because each production, or each payroll company used, is a separate employer. Working three shows commonly means three W-2s.