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In this video tutorial, Bradford explains the importance of understanding IRS Form W-2 for individuals working in hourly or salary jobs in the U.S., as employers are required by federal law to issue this form annually. He emphasizes that knowing the details within the Form W-2 is crucial for accurate tax filing at both federal and state levels. The tutorial involves a line-by-line walkthrough of the W-2 form, clarifying what each section signifies. Bradford also points out that while the actual W-2 form can be extensive, typically only two pages are necessary for employees to file their taxes. He provides guidance on where to find further information if viewers have additional questions.