Tax Reporting to Employees (Wage and Tax Statement, Form W-2)

BYU must provide employees copies of Form W-2 by January 31 of the year following the calendar year in which wages were paid.

Laws:

• 26 U.S.C. § 3402
• 26 C.F.R. § 31.6051–1

Resources:

• About Form W-2, Wage and Tax Statement

Responsible Office:

• Payroll Services