Internal Revenue Code:Sec. 6051. Receipts for employees
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Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 61 - INFORMATION AND RETURNS
Subchapter A - Returns and Records
PART III - INFORMATION RETURNS
Subpart C - Information Regarding Wages Paid Employees
Statute
Sec. 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:
(1) the name of such person,
(2) the name of the employee (and his social security account
number if wages as defined in section 3121(a) have been paid),
(3) the total amount of wages as defined in section 3401(a),
(4) the total amount deducted and withheld as tax under section
3402,
(5) the total amount of wages as defined in section 3121(a),
(6) the total amount deducted and withheld as tax under section
3101,
(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,
(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.
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;
(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 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,
(B) the total amount deducted as tax under section 3201, and
(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,
(ii) the total amount of the third-party sick pay paid to
such employee during the calendar year, and
(iii) the total amount (if any) deducted and withheld from
such sick pay under section 3402.
For purposes of the preceding sentence, the term ''third-party
sick pay'' means any sick pay (as defined in section
3402(o)(2)(C)) which does not constitute wages for purposes of
chapter 24 (determined without regard to section 3402(o)(1)).
(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.
(ii) Penalties made applicable
For purposes of sections 6674 and 7204, the statements
required to be furnished by subparagraph (A) shall be treated
as statements required under this section to be furnished to
employees.
(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 -
(A) the information shown on the statement furnished under
paragraph (1)(A), and
(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).
Sources
(Aug. 16, 1954, ch. 736, 68A Stat. 747; Aug. 1, 1956, ch. 837,
title IV, Sec. 412, 70 Stat. 879; Pub. L. 87-293, title II, Sec.
202(a)(4), Sept. 22, 1961, 75 Stat. 626; Pub. L. 89-97, title I,
Sec. 107, title III, Sec. 313(e)(1), July 30, 1965, 79 Stat. 337,
384; Pub. L. 90-248, title V, Sec. 502(c)(1), (2), Jan. 2, 1968, 81
Stat. 934; Pub. L. 91-172, title VIII, Sec. 805(f)(2), Dec. 30,
1969, 83 Stat. 708; Pub. L. 92-603, title II, Sec. 293(a)-(c), Oct.
30, 1972, 86 Stat. 1459; Pub. L. 93-406, title II, Sec. 1022(k),
Sept. 2, 1974, 88 Stat. 943; Pub. L. 94-455, title XIX, Sec.
1906(a)(5), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1824, 1834; Pub. L.
95-216, title III, Sec. 317(b)(3), Dec. 20, 1977, 91 Stat. 1540;
Pub. L. 95-600, title I, Sec. 105(c), Nov. 6, 1978, 92 Stat. 2776;
Pub. L. 96-601, Sec. 4(e), Dec. 24, 1980, 94 Stat. 3497; Pub. L.
97-248, title III, Sec. 307(a)(7), 308(a), Sept. 3, 1982, 96 Stat.
589, 591; Pub. L. 97-362, title I, Sec. 107(a), Oct. 25, 1982, 96
Stat. 1731; Pub. L. 98-67, title I, Sec. 102(a), Aug. 5, 1983, 97
Stat. 369; Pub. L. 99-514, title XI, Sec. 1105(b), Oct. 22, 1986,
100 Stat. 2419; Pub. L. 100-647, title I, Sec. 1011B(c)(2)(B),
1018(u)(33), Nov. 10, 1988, 102 Stat. 3489, 3592; Pub. L. 103-465,
title VII, Sec. 721(b), Dec. 8, 1994, 108 Stat. 5002; Pub. L.
104-191, title III, Sec. 301(c)(3), Aug. 21, 1996, 110 Stat. 2049;
Pub. L. 106-554, Sec. 1(a)(7) (title II, Sec. 202(a)(9)), Dec. 21,
2000, 114 Stat. 2763, 2763A-629; Pub. L. 107-16, title VI, Sec.
617(d)(1), June 7, 2001, 115 Stat. 105.)
Amendment of Section
AMENDMENT OF SUBSECTION (A)(8)
Pub. L. 107-16, title VI, Sec. 617(d)(1), (f), title IX, Sec.
901, June 7, 2001, 115 Stat. 106, 150, provided that, applicable
to taxable years beginning after Dec. 31, 2005, subsection (a)(8)
of this section is temporarily amended by inserting '', including
the amount of designated Roth contributions (as defined in
section 402A)'' before the comma at the end. See Effective and
Termination Dates of 2001 Amendment note below.
References in Text
REFERENCES IN TEXT
The Peace Corps Act, referred to in subsec. (a), is Pub. L.
87-293, Sept. 22, 1961, 75 Stat. 612, as amended, which is
classified principally to chapter 34 (Sec. 2501 et seq.) of Title
22, Foreign Relations and Intercourse. For complete classification
of this Act to the Code, see Short Title note set out under section
2501 of Title 22 and Tables.
The Social Security Act, referred to in subsecs. (c) and
(e)(2)(C), is act Aug. 14, 1935, ch. 531, 49 Stat. 620, as amended,
which is classified generally to chapter 7 (Sec. 301 et seq.) of
Title 42, The Public Health and Welfare. Part A of title XVIII of
the Social Security Act is classified to part A (Sec. 1395c et
seq.) of subchapter XVIII of chapter 7 of Title 42. For complete
classification of this Act to the Code, see section 1305 of Title
42 and Tables.
Miscellaneous
AMENDMENTS
2004 - Pub. L. 108-357, Sec. 885(b)(1). Subsection (a) of section 6051
(relating to receipts for employees) is amended by striking ``and'' at
the end of paragraph (11), by striking the period at the end of
paragraph (12) and inserting ``, and'', and by inserting after
paragraph (12) the new paragraph (13). Subsection (a) of section 6051
is amended by adding at the end the following: ``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.''.
2003 - Subsec.1201(d)(3), Pub. L. 108-173, amended Sec.6051
(a) by adding (12) for Health Savings Accounts.
2000 - Subsec. (a)(11). Pub. L. 106-554 substituted ''Archer
MSA'' for ''medical savings account''.
1996 - Subsec. (a)(11). Pub. L. 104-191 added par. (11).
1994 - Subsec. (a)(10). Pub. L. 103-465 added par. (10).
1988 - Subsec. (a)(7). Pub. L. 100-647, Sec. 1018(u)(33),
inserted a comma at end.
Subsec. (a)(9). Pub. L. 100-647, Sec. 1011B(c)(2)(B), added par.
(9).
1986 - Subsec. (a)(8). Pub. L. 99-514 added par. (8).
1983 - Subsec. (f)(1)(A). Pub. L. 98-67 repealed amendments made
by Pub. L. 97-248. See 1982 Amendment note below.
1982 - Subsec. (a). Pub. L. 97-362 substituted ''within 30 days
after the date of receipt of a written request from the employee if
such 30-day period ends before January 31'' for ''on the day on
which the last payment of remuneration is made''.
Subsec. (f)(1)(A). Pub. L. 97-248 provided that, applicable to
payments of interest, dividends, and patronage dividends paid or
credited after June 30, 1983, par. (1)(A) is amended by inserting
''subchapter A of'' before ''chapter 24''. Section 102(a), (b) of
Pub. L. 98-67, title I, Aug. 5, 1983, 97 Stat. 369, repealed
subtitle A (Sec. 301-308) of title III of Pub. L. 97-248 as of the
close of June 30, 1983, and provided that the Internal Revenue Code
of 1954 (now 1986) (this title) shall be applied and administered
(subject to certain exceptions) as if such subtitle A (and the
amendments made by such subtitle A) had not been enacted.
1980 - Subsec. (f). Pub. L. 96-601 added subsec. (f).
1978 - Subsec. (a)(7). Pub. L. 95-600 added par. (7).
1977 - Subsec. (a). Pub. L. 95-216 directed that the amounts
required to be shown by par. (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.
1976 - Subsec. (a). Pub. L. 94-455, Sec. 1906(a)(5), struck out
''and'' at end of par. (6), necessitating no change in text, due to
Pub. L. 92-603, which made identical amendment in 1972.
Subsecs. (c), (d). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck
out ''or his delegate'' after ''Secretary'' wherever appearing.
1974 - Subsec. (a). Pub. L. 93-406 inserted ''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,'' after
''exemption,''.
1972 - Subsec. (a). Pub. L. 92-603, Sec. 293(a), struck out
reference to section 3201 of this title in introductory text, par.
(7), which required written statement to contain total amount of
compensation with respect to which tax imposed by section 3201 was
deducted, and par. (8), which required written statement to contain
total amount deducted as tax under section 3201.
Subsec. (c). Pub. L. 92-603, Sec. 293(b), struck out reference to
section 3201 of this title.
Subsec. (e). Pub. L. 92-603, Sec. 293(c), added subsec. (e).
1969 - Subsec. (a). Pub. L. 91-172 inserted ''(determined without
regard to subsection (n))'' after ''withhold a tax under section
3402'' in introductory provisions.
1968 - Subsec. (a). Pub. L. 90-248, Sec. 502(c)(1), included
reference to section 3201 in introductory provisions and added
pars. (7) and (8).
Subsec. (c). Pub. L. 90-248, Sec. 502(c)(2), included reference
to section 3201 in second sentence.
1965 - Subsec. (a). Pub. L. 89-97, Sec. 313(e)(1), inserted last
sentence providing for inclusion of tips received by an employee in
the course of his employment.
Subsec. (c). Pub. L. 89-97, Sec. 107, required the statements to
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.
1961 - Subsec. (a). Pub. L. 87-293 provided a special rule with
respect to the information to be contained on employees' tax
receipts in the case of remuneration paid to volunteers and
volunteer leaders in the Peace Corps.
1956 - Subsec. (a). Act Aug. 1, 1956, Sec. 412(a), inserted
provisions prescribing contents of statement in the case of
compensation paid for service as a member of the uniformed
services.
Subsec. (b). Act Aug. 1, 1956, Sec. 412(b), required the
furnishing of a statement if during the calendar year any amount
was required to be withheld as tax under section 3101 of this
title.
EFFECTIVE AND TERMINATION DATES OF 2001 AMENDMENT
Amendment by Pub. L. 107-16 applicable to taxable years beginning
after Dec. 31, 2005, see section 617(f) of Pub. L. 107-16, set out
as a note under section 402 of this title.
Amendment by Pub. L. 107-16 inapplicable to taxable, plan, or
limitation years beginning after Dec. 31, 2010, and the Internal
Revenue Code of 1986 to be applied and administered to such years
as if such amendment had never been enacted, see section 901 of
Pub. L. 107-16, set out as a note under section 1 of this title.
EFFECTIVE DATE OF 1996 AMENDMENT
Amendment by Pub. L. 104-191 applicable to taxable years
beginning after Dec. 31, 1996, see section 301(j) of Pub. L.
104-191, set out as a note under section 62 of this title.
EFFECTIVE DATE OF 1994 AMENDMENT
Amendment by Pub. L. 103-465 applicable to remuneration paid
after Dec. 31, 1994, see section 721(d)(2) of Pub. L. 103-465, set
out as a note under section 3507 of this title.
EFFECTIVE DATE OF 1988 AMENDMENT
Amendment by section 1011B(c)(2)(B) of Pub. L. 100-647 applicable
to taxable years beginning after Dec. 31, 1987, see section
1011B(c)(2)(C) of Pub. L. 100-647, set out as a note under section
129 of this title.
Amendment by section 1018(u)(33) of Pub. L. 100-647 effective,
except as otherwise provided, as if included in the provision of
the Tax Reform Act of 1986, Pub. L. 99-514, to which such amendment
relates, see section 1019(a) of Pub. L. 100-647, set out as a note
under section 1 of this title.
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by Pub. L. 99-514 applicable to calendar years
beginning after Dec. 31, 1986, but not applicable to employer
contributions made during 1987 and attributable to services
performed during 1986 under qualified cash or deferred arrangement
(as defined in section 401(k) of this title) if, under terms of
such arrangement as in effect on Aug. 16, 1986, employee makes
election with respect to such contribution before Jan. 1, 1987, and
employer identifies amount of such contribution before Jan. 1,
1987, see section 1105(c)(5), (6) of Pub. L. 99-514, as amended,
set out as a note under section 402 of this title.
EFFECTIVE DATE OF 1982 AMENDMENT
Section 107(b) of Pub. L. 97-362 provided that: ''The amendments
made by this section (amending this section) shall apply with
respect to employees whose employment is terminated after the date
of the enactment of this Act (Oct. 25, 1982).''
EFFECTIVE DATE OF 1980 AMENDMENT
Amendment by Pub. L. 96-601 applicable to payments made on or
after first day of first calendar month beginning more than 120
days after Dec. 24, 1980, see section 4(f) of Pub. L. 96-601, set
out as a note under section 3402 of this title.
EFFECTIVE DATE OF 1978 AMENDMENT
Amendment by Pub. L. 95-600 effective with respect to
remuneration paid after June 30, 1979, see section 105(g)(2) of
Pub. L. 95-600, set out as an Effective Date note under section
3507 of this title.
EFFECTIVE DATE OF 1974 AMENDMENT
Amendment by Pub. L. 93-406 applicable to plan years to which
part I of subtitle A of title II of Pub. L. 93-406 applies, see
section 1024 of Pub. L. 93-406, set out as a note under section 401
of this title. For description of the plan years to which part I
applies, see section 1017 of Pub. L. 93-406, set out as an
Effective Date; Transitional Rules note under section 410 of this
title.
EFFECTIVE DATE OF 1972 AMENDMENT
Section 293(d) of Pub. L. 92-603 provided that: ''The amendments
made by this section (amending this section) shall apply in respect
to remuneration paid after December 31, 1971.''
EFFECTIVE DATE OF 1969 AMENDMENT
Amendment by Pub. L. 91-172 applicable to wages paid after Apr.
30, 1970, see section 805(h) of Pub. L. 91-172, set out as a note
under section 3402 of this title.
EFFECTIVE DATE OF 1968 AMENDMENT
Section 502(c)(3) of Pub. L. 90-248 provided that: ''The
amendments made by paragraphs (1) and (2) (amending this section)
shall apply in respect of remuneration paid after December 31,
1967.''
EFFECTIVE DATE OF 1965 AMENDMENT
Amendment by section 313(e)(1) of Pub. L. 89-97 applicable only
with respect to tips received by employees after 1965, see section
313(f) of Pub. L. 89-97, set out as an Effective Date note under
section 6053 of this title.
EFFECTIVE DATE OF 1961 AMENDMENT
Amendment by Pub. L. 87-293 applicable with respect to service
performed after Sept. 22, 1961, but in the case of persons serving
under the Peace Corps agency established by executive order
applicable with respect to service performed on or after the
effective date of enrollment, see section 202(c) of Pub. L. 87-293,
set out as a note under section 3121 of this title.
EFFECTIVE DATE OF 1956 AMENDMENT
Amendment by act Aug. 1, 1956, effective Jan. 1, 1957, see
section 603(a) of act Aug. 1, 1956.
REPEALS; AMENDMENTS AND APPLICATION OF AMENDMENTS UNAFFECTED
Section 202(a)(4) of Pub. L. 87-293, cited as a credit to this
section, was repealed by Pub. L. 89-572, Sec. 5(a), Sept. 13, 1966,
80 Stat. 765. Such repeal not deemed to affect amendments to this
section contained in such provisions, and continuation in full
force and effect until modified by appropriate authority of all
determinations, authorization, regulations, orders, contracts,
agreements, and other actions issued, undertaken, or entered into
under authority of the repealed provisions, see section 5(b) of
Pub. L. 89-572, set out as a note under section 2515 of Title 22,
Foreign Relations and Intercourse.
PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989
For provisions directing that if any amendments made by subtitle
A or subtitle C of title XI (Sec. 1101-1147 and 1171-1177) or title
XVIII (Sec. 1800-1899A) of Pub. L. 99-514 require an amendment to
any plan, such plan amendment shall not be required to be made
before the first plan year beginning on or after Jan. 1, 1989, see
section 1140 of Pub. L. 99-514, as amended, set out as a note under
section 401 of this title.
References
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 408, 3102, 3121, 3202,
3402, 3509, 6040, 6041A, 6045, 6053, 6103, 6314, 6674, 6724, 7204
of this title; title 42 section 1395y.
