Which document provides a summary of a worker's earnings and the taxes withheld for a year?

The W-2 form is the correct answer because it is specifically designed to summarize an employee's earnings and the taxes withheld for that year. Employers issue this form to each employee, detailing the total wages paid, Social Security earnings, Medicare earnings, and any federal, state, and local taxes that have been withheld from the employee’s pay. This form is critical for employees during tax season, as it is used to accurately report income to the IRS and calculate personal tax obligations.

Form 941, on the other hand, is a quarterly tax form used by employers to report federal income tax withheld, Social Security, and Medicare taxes on employee wages. It does not provide a summary for individual workers.

Form 1098 is related to mortgage interest and does not pertain to employment or earnings summary.

A payroll report is typically an internal document that summarizes payroll expenses, but it does not serve the same function as a W-2 in regard to individual earnings and tax withholdings. Thus, the W-2 form is the definitive document that employees rely on for their annual earnings and tax information.