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What is NYC AC § 11-1772?

Quick Answer

This section mandates employers to provide a written statement to employees regarding wages and tax deductions. The statement must be delivered by February 15 of the following year or within 30 days if employment ends before year-end. Applies to employers required to withhold taxes from employee wages.

General informational summary. Not legal advice for your situation. Consult an attorney before acting on any specific matter.

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§ 11-1772 Information statement for employee.

AC § 11-1772

Every employer required to deduct and withhold tax under this chapter from the wages of an employee, or who would have been required so to deduct and withhold tax if the employee had claimed no more than one withholding exemption, shall furnish to each such employee in respect of the wages paid by such employer to such employee during the calendar year on or before February fifteenth of the succeeding year, or, if his or her employment is terminated before the close of such calendar year, within thirty days from the date on which the last payment of the wages is made, a written statement as prescribed by the tax commission showing the amount of wages paid by the employer to the employee, the amount deducted and withheld as tax, and such other information as the tax commission shall prescribe. The written statement required herein may be furnished to such employee in an electronic format.

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