Is there any US tax law which states clearly about the responsibility of employer to fill the W-2 form?

Question

I have already found the publication and the introduction of the W-2 form. However my manager asked me to find out a specific tax law of USA such as which chapter, which point that states clearly about the W-2 form.

Answer 1

You are asking about a specific law.  A publication is not a law; it is merely bound to reflect the law.  Sometimes, IRS publications get it wrong (although this is rare).

26 USC Section 6001 is also not applicable because it specifies only that the person liable for the tax must maintain books and records.  An employer, who is required to withhold is not the person directly liable for the employee's income tax (although employers are required to withhold under 26 USC Sections 3401 and 3402).  

Likewise, an IRS regulation is not a law; it is merely required to be consistent with the law that was passed by Congress.

The real law that you're looking for is 26 USC section 6051(a):  

"Every person required to deduct and withhold from an employee a tax under section 3401 or 3402 [i.e., employers] . . . 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 employement is terminated before the close of such calendar year, within 30 days after the date of receipt of a written request from the employee . . ."

...and then it lists the information the employer must furnish, exactly as it appears on the W-2:  name of employer and employee, SSN, total wages, amounts withheld, etc.

It doesn't use the word "W-2," but the information that the employer is required to furnish exactly matches the W-2.  Because the IRS has the general authority to create the forms and other materials necessary to enforce the tax laws, the IRS has the right to create the W-2 and require employers to fill it out.  

Even if the employer were to say that the law does not specifically mention "W-2," the employer is still required to furnish exactly the information on the W-2.

Answer 2

Laws seldom are that granular.  That is left up to the implementing regulations.  In this case, IRS Pub 15.

Answer 3

26 USC § 6001. Notice or regulations requiring records, statements, and special returns states "Every person ... or for the collection [of taxes] thereof, shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the Secretary may from time to time prescribe."

http://www4.law.cornell.edu/uscode/26/us...

The Secretary of the Treasury has issued Federal Treasury Regulation §31.6051-1.  http://www.taxalmanac.org/index.php/Trea...

http://edocket.access.gpo.gov/cfr_2001/a...

That regulation specifies that employers must furnish to employees a W-2 by January 31.

Of course, the easy way of determining the responsibilities of an employer is to simply get IRS Pub. 15 referenced by Bostonian.

Answer 4

If you suspect your employer is trying to come up with a reason why he doesn't "have" to file the W-2 or a reason to pay you on a 1099-Misc, find another job.  Seriously.

If you are an employee and he just cuts you checks all year and doesn't give you any forms, you still have to report the income, pay your share of payroll taxes and send in your money.  The IRS is going to ask you to explain how this isn't self-employment income (see forms SS-8 and 8919) and ask why you didn't send in the money earlier.

If your boss gets audited, he'll have to cough up all of the taxes that he was supposed to have paid plus a 100% penalty and interest.  That will put him out of business.

Answer 5

It isn't in the tax laws. It's social security administration that receives the forms.

The social security office receives them, then they forward the information to the IRS. If the IRS does not get them, they give a civil penalty to the company (which gets removed as soon as they receive them).

If you are not getting a W-2, to force the employer to comply fill out a SS8. http://www.irs.gov/pub/irs-pdf/fss8.pdf

That will get the IRS attention, if they haven't been receiving W-2/W-3 information from them. It will also get your employer's attention.

He possibly might fire you. But, if he is not reporting the income he is paying you, that might not be a bad thing.