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In this video tutorial, the focus is on filing Form W-2 for every employee, including owners, in your business. It is important to file these forms as they are accepted by the IRS when given to employees. The tutorial recommends using tax1099.com, which offers a free sign-up and charges a small fee per form submitted. The process involves entering employer information and selecting the type of payer within the software. This tutorial also mentions using the software for other forms like 1099 and Form 941 for payroll purposes.