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§ 6051. Receipts for employees
(a)
Requirement
Every person required to deduct and withhold from an employee a tax under section
3101 or
3402, or who would have been required to deduct and withhold a tax under section
3402 (determined without regard to subsection (n)) if the employee had claimed no more than one withholding exemption, or every employer engaged in a trade or business who pays remuneration for services performed by an employee, including the cash value of such remuneration paid in any medium other than cash, shall furnish to each such employee in respect of the remuneration paid by such person to such employee during the calendar year, on or before January 31 of the succeeding year, or, if his employment is terminated before the close of such calendar year, within 30 days after the date of receipt of a written request from the employee if such 30-day period ends before January 31, a written statement showing the following:
(2)
the name of the employee (and his social security account number if wages as defined in section
3121
(a) have been paid),
(7)
the total amount paid to the employee under section
3507 (relating to advance payment of earned income credit),
(8)
the total amount of elective deferrals (within the meaning of section
402
(g)(3)) and compensation deferred under section
457, including the amount of designated Roth contributions (as defined in section
402A),
(9)
the total amount incurred for dependent care assistance with respect to such employee under a dependent care assistance program described in section
129
(d),
(10)
in the case of an employee who is a member of the Armed Forces of the United States, such employee’s earned income as determined for purposes of section
32 (relating to earned income credit),
(11)
the amount contributed to any Archer MSA (as defined in section 220(d)) of such employee or such employee’s spouse,
(12)
the amount contributed to any health savings account (as defined in section 223(d)) of such employee or such employee’s spouse, and
(13)
the total amount of deferrals for the year under a nonqualified deferred compensation plan (within the meaning of section
409A
(d)).
In the case of compensation paid for service as a member of a uniformed service, the statement shall show, in lieu of the amount required to be shown by paragraph (5), the total amount of wages as defined in section
3121
(a), computed in accordance with such section and section
3121
(i)(2). In the case of compensation paid for service as a volunteer or volunteer leader within the meaning of the Peace Corps Act, the statement shall show, in lieu of the amount required to be shown by paragraph (5), the total amount of wages as defined in section
3121
(a), computed in accordance with such section and section
3121
(i)(3). In the case of tips received by an employee in the course of his employment, the amounts required to be shown by paragraphs (3) and (5) shall include only such tips as are included in statements furnished to the employer pursuant to section
6053
(a). The amounts required to be shown by paragraph (5) shall not include wages which are exempted pursuant to sections
3101
(c) and
3111
(c) from the taxes imposed by sections
3101 and
3111. In the case of the amounts required to be shown by paragraph (13), the Secretary may (by regulation) establish a minimum amount of deferrals below which paragraph (13) does not apply.
(b)
Special rule as to compensation of members of Armed Forces
In the case of compensation paid for service as a member of the Armed Forces, the statement required by subsection (a) shall be furnished if any tax was withheld during the calendar year under section
3402, or if any of the compensation paid during such year is includible in gross income under chapter 1, or if during the calendar year any amount was required to be withheld as tax under section
3101. In lieu of the amount required to be shown by paragraph (3) of subsection (a), such statement shall show as wages paid during the calendar year the amount of such compensation paid during the calendar year which is not excluded from gross income under chapter 1 (whether or not such compensation constituted wages as defined in section
3401
(a)).
(c)
Additional requirements
The statements required to be furnished pursuant to this section in respect of any remuneration shall be furnished at such other times, shall contain such other information, and shall be in such form as the Secretary may by regulations prescribe. The statements required under this section shall also show the proportion of the total amount withheld as tax under section
3101 which is for financing the cost of hospital insurance benefits under part A of title XVIII of the Social Security Act.
(d)
Statements to constitute information returns
A duplicate of any statement made pursuant to this section and in accordance with regulations prescribed by the Secretary shall, when required by such regulations, be filed with the Secretary.
(e)
Railroad employees
(1)
Additional requirement
Every person required to deduct and withhold tax under section
3201 from an employee shall include on or with the statement required to be furnished such employee under subsection (a) a notice concerning the provisions of this title with respect to the allowance of a credit or refund of the tax on wages imposed by section
3101
(b) and the tax on compensation imposed by section
3201 or
3211 which is treated as a tax on wages imposed by section
3101
(b).
(2)
Information to be supplied to employees
Each person required to deduct and withhold tax under section
3201 during any year from an employee who has also received wages during such year subject to the tax imposed by section
3101
(b) shall, upon request of such employee, furnish to him a written statement showing—
(A)
the total amount of compensation with respect to which the tax imposed by section
3201 was deducted,
(C)
the portion of the total amount deducted as tax under section
3201 which is for financing the cost of hospital insurance under part A of title XVIII of the Social Security Act.
(f)
Statements required in case of sick pay paid by third parties
(1)
Statements required from payor
(A)
In general
If, during any calendar year, any person makes a payment of third-party sick pay to an employee, such person shall, on or before January 15 of the succeeding year, furnish a written statement to the employer in respect of whom such payment was made showing—
(i)
the name and, if there is withholding under section
3402
(o), the social security number of such employee,
(B)
Special rules
(i)
Statements are in lieu of other reporting requirements
The reporting requirements of subparagraph (A) with respect to any payments shall, with respect to such payments, be in lieu of the requirements of subsection (a) and of section
6041.
(2)
Information required to be furnished by employer
Every employer who receives a statement under paragraph (1)(A) with respect to sick pay paid to any employee during any calendar year shall, on or before January 31 of the succeeding year, furnish a written statement to such employee showing—
(B)
if any portion of the sick pay is excludable from gross income under section
104
(a)(3), the portion which is not so excludable and the portion which is so excludable.
To the extent practicable, the information required under the preceding sentence shall be furnished on or with the statement (if any) required under subsection (a).
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