Form W-2, Wage and Tax Statement

Each year, you must furnish two copies of federal Form W-2, to each employee from whom any amount of New York State income tax, New York City income tax, and Yonkers resident tax surcharge or nonresident earnings tax was withheld, or would have been withheld under the approved tables and other methods if the employee had claimed no more than one withholding allowance or, in the case of Yonkers nonresident earnings tax, if any amount would have been required to be withheld under the approved tables and other methods. Even if you have reduced the amount of New York State (and, if applicable, New York City and Yonkers) withholding from an employee’s wages because you are required to deduct taxes of other states, their political subdivisions or the District of Columbia, you must furnish two copies of Form W-2 to that employee.

Note: In general, the IRS requires employers to furnish Form W-2 to employees by January 31.