Which form must employers file to report annual wages paid to employees?

Employers are required to file Form W-2 to report annual wages paid to employees. This form provides a summary of the employee's earnings for the year, including wages, tips, and other compensation, as well as the taxes withheld. The Form W-2 is essential for employees as they need it to complete their personal income tax returns, as it reports the amount of federal, state, and local taxes withheld from an employee's earnings.

In contrast, the other forms listed serve different purposes: Form 1099-NEC is used primarily for reporting non-employee compensation, such as payments made to independent contractors. Form 1040 is the individual's tax return form used by taxpayers to report their income and calculate their federal tax liability. Lastly, Form 941 is a quarterly tax form that employers use to report payroll taxes withheld from employees and to submit payments for income taxes, Social Security, and Medicare. Thus, for annual reporting of wages specifically for employees, Form W-2 is the correct choice.