You will not give your W-2's to anyone. Ever. The student will file their own tax return, regardless. My response in this thread explains everything, as per IRS Publication 970 at <a href="
http://www.irs.gov/pub/irs-pdf/p970.pdf" rel="nofollow" target="_blank">
http://www.irs.gov/pub/irs-pdf/p970.pdf</a>
