Final answer:
The wages reported on Form W-2 include wages earned in the calendar year, regardless of when they were paid.
Step-by-step explanation:
The wages reported on Form W-2 include wages earned in the calendar year. This means that the wages that you have received during the year are reported on your Form W-2. It does not matter if the wages were paid during the calendar year or in the next or prior year. As long as the wages were earned in the specific calendar year, they should be included on your Form W-2.