[Code of Federal Regulations]
[Title 26, Volume 15]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR31.6051-2]

[Page 343-344]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 31_EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE--Table of Contents
 
Subpart G_Administrative Provisions of Special Application to Employment 
Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)
 
Sec. 31.6051-2  Information returns on Form W-3 and Internal Revenue 
Service copies of Forms W-2.

    (a) In general. Every employer who is required to make a return of 
tax under Sec. 31.6011(a)-1 (relating to returns under the Federal 
Insurance Contributions Act), Sec. 31.6011(a)-4 (relating to returns of 
income tax withheld from wages), or Sec. 31.6011(a)-5 (relating to 
monthly returns) for a calendar year or any period therein shall file 
the Social Security Administration copy of each Form W-2 required under 
Sec. 31.6051-1 to be furnished by the employer with respect to wages 
paid during the calendar year. Each Form W-2 and the transmittal Form W-
3 shall together constitute an information return to be filed with the 
Social Security Administration office indicated on the instructions to 
such forms. However, in the case of an employer who elects to file a 
composite return pursuant to Sec. 31.6011(a)-8, the information return 
required by this section shall consist of magnetic tape (or other 
approved media) containing all information required to be on the 
employee statement, together with transmittal Form 4804.
    (b) Corrected returns. The Social Security Administration copies of 
corrected Forms W-2 (or magnetic tape or other approved media) for 
employees for the calendar year shall be submitted with Form W-3 (or 
Form 4804), on or before the date on which information returns for the 
period in which the correction is made would be due under paragraph 
(a)(3)(ii) of Sec. 31.6071(a)-1, to the Social Security Administration 
office with

[[Page 344]]

which Forms W-2 are required to be filed.
    (c) Cross references. For provisions relating to the time for filing 
the information returns required by this section and to extensions of 
the time for filing, see Sec. Sec. 31.6071(a)-1(a)(3) and 31.6081(a)-
1(a)(2), respectively. For the penalty provided in case of each failure 
to file, see paragraph (a) of Sec. 301.6652-1 of this chapter 
(Regulations on Procedure and Administration). For the penalties 
applicable to information returns and payee statements the due date for 
which (determined without regard to extensions) is after December 31, 
1989, see sections 6721-6724 as amended by section 7711 of the Omnibus 
Budget Reconciliation Act of 1989 (Publ. L. 101-239, 103 Stat. 2106 
(1989). See section 6723 (prior to its amendment by section 7211 of the 
Omnibus Reconciliation Act of 1989) and Sec. 301.6723-1A of this 
chapter for provisions relating to the penalty for failure to include 
correct information on an information return or a payee statement and 
for the exceptions to the penalty, particularly the exception for timely 
correction, with respect to information returns and payee statements the 
due date for which, determined without regard to extensions, is after 
December 31, 1986, and before January 1, 1990.

(68A Stat. 747, 26 U.S.C. 6051; 68A Stat. 917, 26 U.S.C. 7805)

[T.D. 7351, 40 FR 17145, Apr. 17, 1975, as amended by T.D. 7580, 43 FR 
60160, Dec. 26, 1978; T.D. 8155, 52 FR 34357, Sept. 10, 1987; T.D. 8344, 
56 FR 15042, Apr. 15, 1991; T.D. 8636, 60 FR 66141, Dec. 21, 1995; T.D. 
9061, 68 FR 34799, June 11, 2003]