Wages and Tax Statement

Federally Mandated Reporting/Disclosure Form Program Title and Description

IRS Form W-2, Wages and Tax Statement

Who is Responsible for Reporting?

Primary Contact

Stephen C. Foucart, Chief Financial Officer
Carrington 119 B

Secondary Contact

Teresa A. Lindsay, Payroll Manager
Carrington 119 C

Where is Report Physically Located?

Files are kept electronically

What should be reported?

  • Income, including non-cash payments of $600 or more
  • Social Security or Medicare tax withheld
  • Income tax that would have been withheld if the employee had claimed no more than one withholding allowance, or had not claimed  exemption from withholding on IRS W-4, Employee's Withholding Allowance Certificate.

When Should it be Reported?

January 31, for the previous calendar year

Where is it to be Reported?

The Internal Revenue Service

How is it Reported?

Electronically to the IRS