# 26 U.S.C. § 6051: Receipts for employees Source: OLRC release point 119-134 . Cite pinpoints as 26 U.S.C. § 6051(a)(1). ## § 6051(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: **§ 6051(a)(1)** the name of such person, **§ 6051(a)(2)** the name of the employee (and an identifying number for the employee if wages as defined in section 3121(a) have been paid), **§ 6051(a)(3)** the total amount of wages as defined in section 3401(a), **§ 6051(a)(4)** the total amount deducted and withheld as tax under section 3402, **§ 6051(a)(5)** the total amount of wages as defined in section 3121(a), **§ 6051(a)(6)** the total amount deducted and withheld as tax under section 3101, **§ 6051(a)(7)** Repealed. Pub. L. 111–226, title II, § 219(a)(3), Aug. 10, 2010, 124 Stat. 2403] **§ 6051(a)(8)** the total amount of elective deferrals (within the meaning of section 402(g)(3)) and compensation deferred under section 457, including the amount of designated Roth contributions (as defined in section 402A), **§ 6051(a)(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), **§ 6051(a)(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), **§ 6051(a)(11)** the amount contributed to any Archer MSA (as defined in section 220(d)) of such employee or such employee’s spouse, **§ 6051(a)(12)** the amount contributed to any health savings account (as defined in section 223(d)) of such employee or such employee’s spouse, **§ 6051(a)(13)** the total amount of deferrals for the year under a nonqualified deferred compensation plan (within the meaning of section 409A(d)), **§ 6051(a)(14)** the aggregate cost (determined under rules similar to the rules of section 4980B(f)(4)) of applicable employer-sponsored coverage (as defined in subsection (g)), except that this paragraph shall not apply to— **§ 6051(a)(14)(A)** coverage to which paragraphs (11) and (12) apply, or **§ 6051(a)(14)(B)** the amount of any salary reduction contributions to a flexible spending arrangement (within the meaning of section 125), **§ 6051(a)(15)** the total amount of permitted benefit (as defined in section 9831(d)(3)(C)) for the year under a qualified small employer health reimbursement arrangement (as defined in section 9831(d)(2)) with respect to the employee, **§ 6051(a)(16)** the amount includible in gross income under subparagraph (A) of section 83(i)(1) with respect to an event described in subparagraph (B) of such section which occurs in such calendar year, **§ 6051(a)(17)** the aggregate amount of income which is being deferred pursuant to elections under section 83(i), determined as of the close of the calendar year, **§ 6051(a)(18)** the total amount of cash tips reported by the employee under section 6053(a) and the occupation described in section 224(d)(1) such person, and **§ 6051(a)(19)** the total amount of qualified overtime compensation (as defined in section 225(c)). 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. 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. ## § 6051(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)). ## § 6051(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. ## § 6051(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. ## § 6051(e) Railroad employees **§ 6051(e)(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). **§ 6051(e)(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— **§ 6051(e)(2)(A)** the total amount of compensation with respect to which the tax imposed by section 3201 was deducted, **§ 6051(e)(2)(B)** the total amount deducted as tax under section 3201, and **§ 6051(e)(2)(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. ## § 6051(f) Statements required in case of sick pay paid by third parties **§ 6051(f)(1) Statements required from payor.** **§ 6051(f)(1)(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— **§ 6051(f)(1)(A)(i)** the name and, if there is withholding under section 3402(o), the social security number of such employee, **§ 6051(f)(1)(A)(ii)** the total amount of the third-party sick pay paid to such employee during the calendar year, and **§ 6051(f)(1)(A)(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)). **§ 6051(f)(1)(B) Special rules.** **§ 6051(f)(1)(B)(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. **§ 6051(f)(1)(B)(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. **§ 6051(f)(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— **§ 6051(f)(2)(A)** the information shown on the statement furnished under paragraph (1)(A), and **§ 6051(f)(2)(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). ## § 6051(g) Applicable employer-sponsored coverage For purposes of subsection (a)(14)— **§ 6051(g)(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 106, or would be so excludable if it were employer-provided coverage (within the meaning of such section 106). **§ 6051(g)(2) Exceptions.** The term “applicable employer-sponsored coverage” shall not include— **§ 6051(g)(2)(A)** any coverage (whether through insurance or otherwise) described in section 9832(c)(1) (other than subparagraph (G) thereof) or for long-term care, **§ 6051(g)(2)(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 **§ 6051(g)(2)(C)** any coverage described in section 9832(c)(3) the payment for which is not excludable from gross income and for which a deduction under section 162(l) is not allowable. **§ 6051(g)(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. **§ 6051(g)(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. ## Regulations - [Treas. Reg. § 31.6051-1](/26/reg/31.6051-1.md): Statements for employees. (interprets § 6051) - [Treas. Reg. § 31.6051-2](/26/reg/31.6051-2.md): Information returns on Form W-3 and Social Security Administration copies of Forms W-2. (interprets § 6051) - [Treas. Reg. § 31.6051-3](/26/reg/31.6051-3.md): Statements required in case of sick pay paid by third parties. (interprets § 6051) - [Treas. Reg. § 31.6051-4](/26/reg/31.6051-4.md): Statement required in case of backup withholding. (interprets § 6051) - [Treas. Reg. § 301.6051-1](/26/reg/301.6051-1.md): Receipts for employees. (interprets § 6051) ## Forms named in the regulations - [Form W-2](https://www.irs.gov/pub/irs-pdf/fw2.pdf) - [Form W-3](https://www.irs.gov/pub/irs-pdf/fw3.pdf) - [Form 941](https://www.irs.gov/pub/irs-pdf/f941.pdf) ## Final rules - [84 FR 31717](https://www.federalregister.gov/documents/2019/07/03/2019-11500/use-of-truncated-taxpayer-identification-numbers-on-forms-w-2-wage-and-tax-statement-furnished-to) (2019): Use of Truncated Taxpayer Identification Numbers on Forms W-2, Wage and Tax Statement, Furnished to Employees - [77 FR 24611](https://www.federalregister.gov/documents/2012/04/25/2012-9887/removal-of-regulations-requiring-3-withholding-by-government-entities) (2012): Removal of Regulations Requiring 3% Withholding by Government Entities - [76 FR 26583](https://www.federalregister.gov/documents/2011/05/09/2011-10760/extension-of-withholding-to-certain-payments-made-by-government-entities) (2011): Extension of Withholding to Certain Payments Made by Government Entities - [75 FR 64072](https://www.federalregister.gov/documents/2010/10/18/2010-25504/basis-reporting-by-securities-brokers-and-basis-determination-for-stock) (2010): Basis Reporting by Securities Brokers and Basis Determination for Stock - [75 FR 49821](https://www.federalregister.gov/documents/2010/08/16/2010-20200/information-reporting-for-payments-made-in-settlement-of-payment-card-and-third-party-network) (2010): Information Reporting for Payments Made in Settlement of Payment Card and Third Party Network Transactions - [69 FR 7567](https://www.federalregister.gov/documents/2004/02/18/04-3544/electronic-payee-statements) (2004): Electronic Payee Statements - [68 FR 34797](https://www.federalregister.gov/documents/2003/06/11/03-14603/automatic-extension-of-time-to-file-certain-information-returns-and-exempt-organization-returns) (2003): Automatic Extension of Time To File Certain Information Returns and Exempt Organization Returns ## Leading cases - [Hughes v. United States, 899 F.2d 1495 (6th Cir. 1990)](https://www.courtlistener.com/opinion/8986736/hughes-v-united-states/) - [National Restaurant Ass'n v. Simon, 411 F. Supp. 993 (D.D.C. 1976)](https://www.courtlistener.com/opinion/1643751/national-restaurant-assn-v-simon/) - [Turner v. Unification Church, 473 F. Supp. 367 (D.R.I. 1978)](https://www.courtlistener.com/opinion/2148450/turner-v-unification-church/) ## Connections Cites: § 32 Earned income; § 83 Property transferred in connection with performance of services; § 104 Compensation for injuries or sickness; § 106 Contributions by employer to accident and health plans; § 125 Cafeteria plans; § 129 Dependent care assistance programs; § 220 Archer MSAs; § 223 Health savings accounts; § 224 Qualified tips; § 225 Qualified overtime compensation; § 402 Taxability of beneficiary of employees’ trust; § 402A Optional treatment of elective deferrals as Roth contributions; § 409A Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans; § 457 Deferred compensation plans of State and local governments and tax-exempt organizations; § 3101 Rate of tax; § 3121 Definitions; § 3201 Rate of tax; § 3401 Definitions; § 3402 Income tax collected at source; § 4980B Failure to satisfy continuation coverage requirements of group health plans; § 6041 Information at source; § 6053 Reporting of tips; § 9831 General exceptions; § 9832 Definitions Cited by: § 199A Qualified business income; § 408 Individual retirement accounts; § 3102 Deduction of tax from wages; § 3121 Definitions; § 3202 Deduction of tax from compensation; § 3402 Income tax collected at source; § 6040 Cross references; § 6041 Information at source; § 6041A Returns regarding payments of remuneration for services and direct sales; § 6045 Returns of brokers; § 6053 Reporting of tips; § 6056 Certain employers required to report on health insurance coverage; § 6103 Confidentiality and disclosure of returns and return information; § 6314 Receipt for taxes; § 6674 Fraudulent statement or failure to furnish statement to employee; § 6724 Waiver; definitions and special rules; § 7204 Fraudulent statement or failure to make statement to employees; § 7529 Notification of suspected identity theft Derived from: 1939 § 1403; 1939 § 1633(a), (b) ## Amendments - 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 747 - 1956-08-01: [Act Aug. 1, 1956, ch. 837](/26/act/1956-ch837.md), 70 Stat. 879 - 1961-09-22: [Pub. L. 87-293](/26/act/87-293.md), 75 Stat. 626 - 1965-07-30: [Pub. L. 89-97](/26/act/89-97.md), 79 Stat. 337 - 1968-01-02: [Pub. L. 90-248](/26/act/90-248.md), 81 Stat. 934 - 1969-12-30: [Pub. L. 91-172](/26/act/91-172.md), 83 Stat. 708 - 1972-10-30: [Pub. L. 92-603](/26/act/92-603.md), 86 Stat. 1459 - 1974-09-02: [Pub. L. 93-406](/26/act/93-406.md), 88 Stat. 943 - 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1824 - 1977-12-20: [Pub. L. 95-216](/26/act/95-216.md), 91 Stat. 1540 - 1978-11-06: [Pub. L. 95-600](/26/act/95-600.md), 92 Stat. 2776 - 1980-12-24: [Pub. L. 96-601](/26/act/96-601.md), 94 Stat. 3497 - 1982-09-03: [Pub. L. 97-248](/26/act/97-248.md), 96 Stat. 589 - 1982-10-25: [Pub. L. 97-362](/26/act/97-362.md), 96 Stat. 1731 - 1983-08-05: [Pub. L. 98-67](/26/act/98-67.md), 97 Stat. 369 - 1986-10-22: [Pub. L. 99-514](/26/act/99-514.md), 100 Stat. 2419 - 1988-11-10: [Pub. L. 100-647](/26/act/100-647.md), 102 Stat. 3489 - 1994-12-08: [Pub. L. 103-465](/26/act/103-465.md), 108 Stat. 5002 - 1996-08-21: [Pub. L. 104-191](/26/act/104-191.md), 110 Stat. 2049 - 2000-12-21: [Pub. L. 106-554](/26/act/106-554.md), 114 Stat. 2763 - 2001-06-07: [Pub. L. 107-16](/26/act/107-16.md), 115 Stat. 105 - 2003-12-08: [Pub. L. 108-173](/26/act/108-173.md), 117 Stat. 2477 - 2004-10-22: [Pub. L. 108-357](/26/act/108-357.md), 118 Stat. 1639 - 2010-03-23: [Pub. L. 111-148](/26/act/111-148.md), 124 Stat. 853 - 2010-08-10: [Pub. L. 111-226](/26/act/111-226.md), 124 Stat. 2403 - 2015-12-18: [Pub. L. 114-113](/26/act/114-113.md), 129 Stat. 3121 - 2016-12-13: [Pub. L. 114-255](/26/act/114-255.md), 130 Stat. 1342 - 2017-12-22: [Pub. L. 115-97](/26/act/115-97.md), 131 Stat. 2164 - 2019-12-20: [Pub. L. 116-94](/26/act/116-94.md), 133 Stat. 3119 - 2025-07-04: [Pub. L. 119-21](/26/act/119-21.md), 139 Stat. 173