Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-3-75 - STATEMENT TO BE FURNISHED EMPLOYEE
Section 810-3-75-.01 - Withholding Statement Furnished Employees
Universal Citation: AL Admin Code R 810-3-75-.01
Current through Register Vol. 43, No. 02, November 27, 2024
(1)
(a)
Each employer, on or before January 31 of each year or within thirty days after
termination of the employment, shall furnish each employee a withholding
statement (Form W-2) for the preceding year, in duplicate, showing:
1. The total wages paid,
2. The amount of Alabama income tax
withheld,
3. The amount of federal
income tax withheld,
4. The name
and address of the employee,
5. The
social security number of the employee, and
6. The employer's name, address, Federal
Identification Number and Alabama withholding tax account number.
7. Qualifying severance payments exempt from
Alabama income tax pursuant to Section
40-18-19.1, Code of
Ala. 1975, must not be shown on the Form W-2 as Alabama wages, but
must be disclosed on the form as "Exempt Severance Payments," which can be
abbreviated as "ESP."
(b) Each person paying proceeds from a
wagering transaction subject to withholding as described in Section
40-18-91, Code of Ala.
1975, shall furnish the recipient a statement of the amount of
winnings subject to withholding and the amount of tax withheld in the same
manner and at the same time as required by U.S. Treasury Department Regulation
31.3402(q)-1(f). A true and correct copy of such statement required to be
furnished by said Treasury regulation, together with a statement of the amount
of Alabama income tax withheld pursuant to Section
40-18-91, Code of Ala.
1975, shall be sufficient.
(c) If it becomes necessary to correct a Form
W-2 after it has been delivered to an employee, the new statement should be
marked "Corrected by Employer." IRS Form W-2C may be used for this purpose. If
the withholding statement is lost or destroyed, the employer is authorized to
furnish substitute copies to the employee; however, each substitute must be
marked "Reissued by Employer." A copy of each corrected statement must be filed
promptly with the Department. A copy of reissued statements should not be filed
with the Department.
Author: Neal Hearn
Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 41-10-44.8(a)(2), 41-10-44.8(b), 40-18-74, 40-18-91.
Disclaimer: These regulations may not be the most recent version. Alabama may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
