I’m an international student from Australia, and I’ll be submitting my parents tax returns statements (issued by the government) to a few colleges in the US. Some colleges are also asking for W-2 statements, and I’m a little confused as to what these are. Are these my parents’ paychecks issued by their employers?
In the U.S., at the end of each year, employers are required to create a year-end statement listing all income received and amounts withheld (taxes, retirement, etc.). This is the W-2. If Australia has such a form, that is what you will submit. If they do not, then you should submit a statement, signed by your parent, indicating that Australia does not provide any documents that would be the equivalent of a W-2. If your parents’ paychecks list year-to-date amounts, provide the last paycheck of the year for your parents with the statement about there being no W-2.
https://www.ato.gov.au/Individuals/Income-and-deductions/Records-you-need-to-keep/
this link suggests that your parents should have received a payment summary from their employer.