Only employees complete a W-4. And only employees receive a W-2. So, yesu2026There are very few exceptions I can think ofu2026Wages paid to a deceased employeeu2019s beneficiary or estate after the calendar year of the employeeu2019s death are not reported on a W-2. (They are reported on box 3 of a 1099-MISC.) The employee would have typically completed a W-4 at hire.Wages paid to election workers for services performed in state, county, and municipal elections are not typically reported on a W-2 if the wages total less than $600. The election worker might have completed a W-4 at hire.Wages paid to an agricultural employee working on a H-2A work visa are not reported on a W-2 if the wages total less than $600. The agricultural might have completed a W-4 at hire.https://www.irs.gov/pub/irs-pdf/...