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What is NYC AC § 11-1910?

Quick Answer

This section mandates that employers deducting and withholding taxes from employee wages must provide a written information statement detailing wages paid, taxes withheld, and other prescribed information. This statement must be delivered by February 15 of the following year or within 30 days if employment terminates. Applies to employers in New York City.

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

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§ 11-1910 Information statement for employee.

AC § 11-1910

Every employer required to deduct and withhold tax under this chapter from the wages of an employee, 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 commissioner showing the total amount of wages paid by the employer to the employee, the amount of wages paid for services performed within the city, the amount deducted and withheld as tax, and such other information as the commissioner may prescribe. The written statement required herein may be furnished to such employee in an electronic format.

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