Wages and Tax Statement

Federally Mandated Reporting/Disclosure Form

Program Title and Description:

Wages and Tax Statement (W-2)

Who is Responsible for Reporting?

Primary Contact
Teresa Lindsay
Carrington 119
Secondary Contact(s)
Steve Foucart, CFO
Carrington 119

Where is Report Physically Located?

Payroll Office, Carrington 119

What Should be Reported?

Employee calendar year wages and income taxes, social security and Medicare taxes withheld.

When Should it be Reported?

They should be reported by January 31 to employees and by February 28 to the Social Security Administration for the most recent calendar year.

Where is it to be Reported?

To individuals and the Social Security Administration

Why Should it be Reported?

US Treasury Regulation and Internal Revenue Code

How is it Reported?

Form W-2 is used to report by mail to individuals and in electronic format to the Social Security Administration.

If notification is required, how is it reported?