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In this video tutorial, the presenter explains how to file Form W2 for every employee, including owners, in a business. The recommended method is using tax1099.com, which allows for easy submission accepted by the IRS. After signing up for free, you can input employer information and select W2 form. The software also enables easy access to other forms like 1099 and 941. Filing forms through this software costs a few dollars per form, making it a convenient and efficient option.