Adam is correct, however we seem to be running about 50/50 whether you must
sent the W-2 or not. :-) I've decided to add my two cents by providing a
reference.
See this section of the IRS site,
http://www.irs.ustreas.gov/prod/tax_edu/teletax/tc752.html
<http://www.irs.ustreas.gov/prod/tax_edu/teletax/tc752.html>
I've snipped the part that relates to this question.
<<You must give the remaining copies to the employee by February 1, 1999. If
an employee stops working for you before the end of the year, you may give
him or her (your former employee) the copies anytime prior to February 1,
1999 unless he asks for the Form W-2 prior to the end of the year. If the
employee asks for the Form W-2, you must give the copies to the employee
within 30 days of the request or final wage payment, whichever is later. >>
Robin
If a former employee requests, you must provide a W-2 within 30 days of the
request or final wage payment, whichever is later.
Adam
To: [EMAIL PROTECTED]
<mailto:[EMAIL PROTECTED]>
cc: (bcc: Adam L. Lambert)
Date: 08/31/99 11:09 AM
From: [EMAIL PROTECTED] <mailto:[EMAIL PROTECTED]>
Subject: RE: W-2 question
I have an interesting question to pose to the panel.
Do I have any obligation as an employer to issue a 1999 W-2 to a former
employee now at their request as opposed to January 31, 2000?
Brgrds,
SG
-----
To UNSUBSCRIBE to this list, send an email to:
<[EMAIL PROTECTED]>.
Put this phrase in the subject line:
"unsubscribe payroll-taxes-list"
