§ 6051 Receipts for employees
(a) Requirement
Every person required to deduct and withhold from an employee a tax under section or , or who would have been required to deduct and withhold a tax under section (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 an identifying number for the employee if wages as defined in section have been paid),
(3) the total amount of wages as defined in section ,
(4) the total amount deducted and withheld as tax under section ,
(5) the total amount of wages as defined in section ,
(6) the total amount deducted and withheld as tax under section ,
[(7) Repealed. Pub. L. 111–226, title II, § 219(a)(3), Aug. 10, 2010, 124 Stat. 2403]
(8) the total amount of elective deferrals (within the meaning of section ) and compensation deferred under section , including the amount of designated Roth contributions (as defined in section ),
(9) the total amount incurred for dependent care assistance with respect to such employee under a dependent care assistance program described in section ,
(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 (relating to earned income credit),
(11) the amount contributed to any Archer MSA (as defined in section ) of such employee or such employee’s spouse,
(12) the amount contributed to any health savings account (as defined in section ) of such employee or such employee’s spouse,
(13) the total amount of deferrals for the year under a nonqualified deferred compensation plan (within the meaning of section ),
(14) the aggregate cost (determined under rules similar to the rules of section ) of applicable employer-sponsored coverage (as defined in subsection (g)), except that this paragraph shall not apply to—
(A) coverage to which paragraphs (11) and (12) apply, or
(B) the amount of any salary reduction contributions to a flexible spending arrangement (within the meaning of section ),
(15) the total amount of permitted benefit (as defined in section ) for the year under a qualified small employer health reimbursement arrangement (as defined in section ) with respect to the employee,
(16) the amount includible in gross income under subparagraph (A) of section with respect to an event described in subparagraph (B) of such section which occurs in such calendar year,
(17) the aggregate amount of income which is being deferred pursuant to elections under section , determined as of the close of the calendar year,
(18) the total amount of cash tips reported by the employee under section and the occupation described in section such person, and
(19) the total amount of qualified overtime compensation (as defined in section ).
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 , computed in accordance with such section and section . 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 , computed in accordance with such section and section . 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 . The amounts required to be shown by paragraph (5) shall not include wages which are exempted pursuant to sections and from the taxes imposed by sections and . 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 , 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 . 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 ).
(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 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 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 and the tax on compensation imposed by section or which is treated as a tax on wages imposed by section .
(2) Information to be supplied to employees
Each person required to deduct and withhold tax under section during any year from an employee who has also received wages during such year subject to the tax imposed by section 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 was deducted,
(B) the total amount deducted as tax under section , and
(C) the portion of the total amount deducted as tax under section 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 , 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 .
For purposes of the preceding sentence, the term “third-party sick pay” means any sick pay (as defined in section ) which does not constitute wages for purposes of chapter 24 (determined without regard to section ).
(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 .
(ii) Penalties made applicable
For purposes of sections and , 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 , 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).
(g) Applicable employer-sponsored coverage
For purposes of subsection (a)(14)—
(1) In general
The term “applicable employer-sponsored coverage” means, with respect to any employee, coverage under any group health plan made available to the employee by an employer which is excludable from the employee’s gross income under section , or would be so excludable if it were employer-provided coverage (within the meaning of such section ).
(2) Exceptions
The term “applicable employer-sponsored coverage” shall not include—
(A) any coverage (whether through insurance or otherwise) described in section (other than subparagraph (G) thereof) or for long-term care,
(B) any coverage under a separate policy, certificate, or contract of insurance which provides benefits substantially all of which are for treatment of the mouth (including any organ or structure within the mouth) or for treatment of the eye, or
(C) any coverage described in section the payment for which is not excludable from gross income and for which a deduction under section is not allowable.
(3) Coverage includes employee paid portion
Coverage shall be treated as applicable employer-sponsored coverage without regard to whether the employer or employee pays for the coverage.
(4) Governmental plans included
Applicable employer-sponsored coverage shall include coverage under any group health plan established and maintained primarily for its civilian employees by the Government of the United States, by the government of any State or political subdivision thereof, or by any agency or instrumentality of any such government.
(Aug. 16, 1954, ch. 736, 68A Stat. 747; Aug. 1, 1956, ch. 837, title IV, § 412, 70 Stat. 879; Pub. L. 87–293, title II, § 202(a)(4), Sept. 22, 1961, 75 Stat. 626; Pub. L. 89–97, title I, § 107, title III, § 313(e)(1), July 30, 1965, 79 Stat. 337, 384; Pub. L. 90–248, title V, § 502(c)(1), (2), Jan. 2, 1968, 81 Stat. 934; Pub. L. 91–172, title VIII, § 805(f)(2), Dec. 30, 1969, 83 Stat. 708; Pub. L. 92–603, title II, § 293(a)–(c), Oct. 30, 1972, 86 Stat. 1459; Pub. L. 93–406, title II, § 1022(k), Sept. 2, 1974, 88 Stat. 943; Pub. L. 94–455, title XIX, § 1906(a)(5), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1824, 1834; Pub. L. 95–216, title III, § 317(b)(3), Dec. 20, 1977, 91 Stat. 1540; Pub. L. 95–600, title I, § 105(c), Nov. 6, 1978, 92 Stat. 2776; Pub. L. 96–601, § 4(e), Dec. 24, 1980, 94 Stat. 3497; Pub. L. 97–248, title III, §§ 307(a)(7), 308(a), Sept. 3, 1982, 96 Stat. 589, 591; Pub. L. 97–362, title I, § 107(a), Oct. 25, 1982, 96 Stat. 1731; Pub. L. 98–67, title I, § 102(a), Aug. 5, 1983, 97 Stat. 369; Pub. L. 99–514, title XI, § 1105(b), Oct. 22, 1986, 100 Stat. 2419; Pub. L. 100–647, title I, §§ 1011B(c)(2)(B), 1018(u)(33), Nov. 10, 1988, 102 Stat. 3489, 3592; Pub. L. 103–465, title VII, § 721(b), Dec. 8, 1994, 108 Stat. 5002; Pub. L. 104–191, title III, § 301(c)(3), Aug. 21, 1996, 110 Stat. 2049; Pub. L. 106–554, § 1(a)(7) [title II, § 202(a)(9)], Dec. 21, 2000, 114 Stat. 2763, 2763A–629; Pub. L. 107–16, title VI, § 617(d)(1), June 7, 2001, 115 Stat. 105; Pub. L. 108–173, title XII, § 1201(d)(3), Dec. 8, 2003, 117 Stat. 2477; Pub. L. 108–357, title VIII, § 885(b)(1), Oct. 22, 2004, 118 Stat. 1639; Pub. L. 111–148, title IX, § 9002(a), Mar. 23, 2010, 124 Stat. 853; Pub. L. 111–226, title II, § 219(a)(3), Aug. 10, 2010, 124 Stat. 2403; Pub. L. 114–113, div. Q, title IV, § 409(a), Dec. 18, 2015, 129 Stat. 3121; Pub. L. 114–255, div. C, title XVIII, § 18001(a)(6)(A), Dec. 13, 2016, 130 Stat. 1342; Pub. L. 115–97, title I, § 13603(d), Dec. 22, 2017, 131 Stat. 2164; Pub. L. 116–94, div. N, title I, § 503(b)(1), Dec. 20, 2019, 133 Stat. 3119; Pub. L. 119–21, title VII, §§ 70201(f)(4), 70202(c)(1), July 4, 2025, 139 Stat. 173, 175.)
Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 6051