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In this tutorial, the presenter emphasizes the importance of understanding IRS Form W-2 for filing taxes accurately. Employers in the U.S. are required by federal law to provide Form W-2 to employees, whether they are hourly or salaried. The video will dissect the W-2 form line by line, clarifying the meaning of each section. Although the entire document spans 11 pages, the version you'll receive from your employer is typically just two pages long and includes all necessary information for tax filing. The presenter, Bradford from a personal finance platform, also highlights resources for further inquiries regarding the form.